{"id":1888,"date":"2025-02-12T13:31:50","date_gmt":"2025-02-12T12:31:50","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-danovou-evidenci-zdarma\/"},"modified":"2025-02-12T13:31:52","modified_gmt":"2025-02-12T12:31:52","slug":"jak-na-danovou-evidenci-zdarma","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-danovou-evidenci-zdarma\/","title":{"rendered":"Jak na da\u0148ovou evidenci zdarma pro pl\u00e1tce i nepl\u00e1tce DPH"},"content":{"rendered":"<p>Da\u0148ov\u00e1 evidence je jeden ze zp\u016fsob\u016f, kter\u00fdm podnikatel\u00e9 dokl\u00e1daj\u00ed svou ekonomickou situaci. Na z\u00e1klad\u011b \u00fadaj\u016f z da\u0148ov\u00e9 evidence n\u00e1sledn\u011b spo\u010d\u00edtaj\u00ed, <strong>kolik zaplat\u00ed na dani z p\u0159\u00edjmu<\/strong>.<\/p>\n<p>Da\u0148ovou evidenci <strong>vedou OSV\u010c<\/strong>, kte\u0159\u00ed nemaj\u00ed povinnost m\u00edt (podvojn\u00e9) \u00fa\u010detnictv\u00ed nebo kte\u0159\u00ed neuplat\u0148uj\u00ed v\u00fddaje pau\u0161\u00e1lem.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci\/\">Komu se vyplat\u00ed v\u00e9st \u00fa\u010detnictv\u00ed a komu da\u0148ovou evidenci<\/a><\/div>\n<p><strong>Do roku 2004<\/strong> se pro da\u0148ovou evidenci pou\u017e\u00edval <strong>term\u00edn jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/strong>. Nyn\u00ed se ofici\u00e1ln\u011b pou\u017e\u00edv\u00e1 pouze n\u00e1zev <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e1 evidence<\/a>. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">Jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/a> aktu\u00e1ln\u011b ozna\u010duje zjednodu\u0161enou formu v\u00fdkaznictv\u00ed pro neziskov\u00e9 organizace. Vyzkou\u0161ejte si veden\u00ed <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">jednoduch\u00e9ho \u00fa\u010detnictv\u00ed zdarma<\/a>.<\/p>\n<h2>Den\u00edk p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/h2>\n<p>Z\u00e1kladn\u00edm dokumentem je <strong>den\u00edk p\u0159\u00edjm\u016f a v\u00fddaj\u016f neboli pen\u011b\u017en\u00ed den\u00edk<\/strong>. Do n\u011bj zapisujete p\u0159\u00edjmy a v\u00fddaje souvisej\u00edc\u00ed s va\u0161\u00edm podnik\u00e1n\u00edm.<\/p>\n<p>V den\u00edku m\u00e1te <strong>tyto kolonky<\/strong>:<\/p>\n<ul>\n<li>datum,<\/li>\n<li>\u010d\u00edslo dokladu (nap\u0159. PP 267; PP = pokladn\u00ed p\u0159\u00edjem),<\/li>\n<li>ozna\u010den\u00ed transakce (slovn\u00ed popis, ze kter\u00e9ho je z\u0159ejm\u00e9 o jakou transakci \u0161lo; nap\u0159. n\u00e1kup trubek, bankovn\u00ed poplatky, platba n\u00e1jemn\u00e9ho, \u00fahrada faktury \u010d. 20200087),<\/li>\n<li>informaci, jestli \u0161lo o p\u0159\u00edjem nebo v\u00fddaj,<\/li>\n<li>v\u00fd\u0161i p\u0159ijat\u00e9ho \u010di zaplacen\u00e9ho DPH (pokud jste pl\u00e1tce DPH).<\/li>\n<\/ul>\n<p>Tak\u00e9 uv\u00e1d\u00edte <strong>roz\u010dlen\u011bn\u00ed do kategori\u00ed da\u0148ov\u00fdch p\u0159\u00edjm\u016f\/v\u00fddaj\u016f<\/strong>:<\/p>\n<ul>\n<li>p\u0159\u00edjmy da\u0148ov\u00e9 (nap\u0159. prodej zbo\u017e\u00ed a slu\u017eeb, prodej majetku, n\u00e1hrady od poji\u0161\u0165ovny, z\u00e1lohy od klient\u016f),<\/li>\n<li>p\u0159\u00edjmy neda\u0148ov\u00e9 (nap\u0159. osobn\u00ed vklady do podnik\u00e1n\u00ed, p\u0159ijat\u00fd \u00fav\u011br \u010di investi\u010dn\u00ed dotace, vratka nadm\u011brn\u00e9ho odpo\u010dtu DPH),<\/li>\n<li>v\u00fddaje da\u0148ov\u00e9 (nap\u0159. n\u00e1kup materi\u00e1lu a zbo\u017e\u00ed, mzdy, odvody na zam\u011bstnance, provozn\u00ed re\u017eie),<\/li>\n<li>v\u00fddaje neda\u0148ov\u00e9 (nap\u0159. n\u00e1kup dlouhodob\u00e9ho majetku, osobn\u00ed spot\u0159eba podnikatele, spl\u00e1tky \u00fav\u011bru, dan\u011b, odvod DPH, n\u00e1klady na reprezentaci).<\/li>\n<\/ul>\n<p>Pokud <strong>pro svoji intern\u00ed evidenci<\/strong> pot\u0159ebujete kolonek v\u00edc, klidn\u011b je m\u016f\u017eete do den\u00edku za\u0159adit.<\/p>\n<p>Ka\u017edou transakci v den\u00edku p\u00ed\u0161ete <strong>na nov\u00fd \u0159\u00e1dek<\/strong>. Jakmile dojdete na konec strany, \u010d\u00edsla ve sloupc\u00edch se\u010dtete a sou\u010dty p\u0159ep\u00ed\u0161ete na novou str\u00e1nku. Pokud vedete da\u0148ovou evidenci v Excelu, \u017e\u00e1dn\u00e1 \u010d\u00edsla ze str\u00e1nky na str\u00e1nku pochopiteln\u011b p\u0159episovat nemus\u00edte, proto\u017ee st\u00e1le p\u00ed\u0161ete na jeden \u201elist\u201c.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-prijmu-a-vydaju-v-ucetnim-programu-a-excelu-vzor\/\">jak v\u00e9st evidenci p\u0159\u00edjm\u016f a v\u00fddaj\u016f v Excelu a \u00fa\u010detn\u00edm programu<\/a>.<\/p>\n<h2>Specifika da\u0148ov\u00e9 evidence pro nepl\u00e1tce DPH<\/h2>\n<p>Nepl\u00e1tci DPH \u00fadaje do den\u00edku zapisuj\u00ed <strong>s datem, kdy pen\u00edze re\u00e1ln\u011b p\u0159ijali \u010di vydali<\/strong>. Pokud tedy nepl\u00e1tce DPH vystav\u00ed 10. z\u00e1\u0159\u00ed fakturu a z\u00e1kazn\u00edk mu ji zaplat\u00ed 24. z\u00e1\u0159\u00ed, do den\u00edku zap\u00ed\u0161e podnikatel p\u0159\u00edjem s datem 24. z\u00e1\u0159\u00ed.<\/p>\n<p>Pokud by se podnikatel k vypln\u011bn\u00ed den\u00edku dostal a\u017e v \u0159\u00edjnu nebo v listopadu, nevad\u00ed to. Polo\u017eky nemus\u00ed b\u00fdt \u0159azen\u00e9 chronologicky. Jen si pohl\u00eddejte, abyste uv\u00e1d\u011bli skute\u010dn\u00e9 datum p\u0159ijet\u00ed \u010di vyd\u00e1n\u00ed pen\u011bz. Pokud si tedy 6. listopadu vzpomenete, \u017ee mus\u00edte do den\u00edku doplnit \u00fahradu od klienta z 24. z\u00e1\u0159\u00ed, do dokumentu ji zap\u00ed\u0161ete se z\u00e1\u0159ijov\u00fdm datem. D\u016fle\u017eit\u00e9 v\u0161ak je, abyste p\u0159\u00edjem \u010di v\u00fddaj<strong> zaevidovali ve stejn\u00e9m roce<\/strong>.<\/p>\n<p>\u00dadaje m\u016f\u017eete <strong>zapisovat i hromadn\u011b<\/strong>, nap\u0159. na jeden \u0159\u00e1dek uvedete po\u0161tovn\u00e9 za cel\u00fd m\u011bs\u00edc.<\/p>\n<p>Pokud vedete da\u0148ovou evidenci ve vlastn\u00ed tabulce, \u0159i\u010fte se pro lep\u0161\u00ed p\u0159ehlednost a hladk\u00fd pr\u016fb\u011bh v p\u0159\u00edpad\u011b kontroly <strong>t\u011bmito pravidly:<\/strong><\/p>\n<ul>\n<li>ka\u017edou transakci pi\u0161te na nov\u00fd \u0159\u00e1dek,<\/li>\n<li>ka\u017ed\u00fd \u00fa\u010detn\u00ed rok evidujte v samostatn\u00e9m dokumentu,<\/li>\n<li>celkov\u00e9 p\u0159\u00edjmy a v\u00fddaje \u010di da\u0148ov\u00fd z\u00e1klad nepo\u010d\u00edtejte ru\u010dn\u011b, ale nastavte si k tomu vzorec, a\u0165 se vyhnete chyb\u00e1m.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00e1 evidence u nepl\u00e1tc\u016f DPH m\u016f\u017ee vypadat nap\u0159\u00edklad takto:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8733\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-neplatce.png\" alt=\"\" width=\"710\" height=\"376\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-neplatce.png 710w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-neplatce-300x159.png 300w\" sizes=\"auto, (max-width: 710px) 100vw, 710px\" \/><\/p>\n<h2>Specifika da\u0148ov\u00e9 evidence pro pl\u00e1tce DPH<\/h2>\n<p>Jestli\u017ee jste pl\u00e1tci DPH, nezapome\u0148te, \u017ee krom\u011b v\u00fd\u0161e popsan\u00e9 da\u0148ov\u00e9 evidence mus\u00edte <strong>v\u00e9st i pomocnou evidenci k DPH<\/strong>. D\u00edky n\u00ed m\u00e1te k dispozici \u00fadaje, kter\u00e9 pot\u0159ebujete pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">kontroln\u00ed hl\u00e1\u0161en\u00ed<\/a> \u010di <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/souhrnne-hlaseni-podat-vyhnout-se-chybam\/\">souhrnn\u00e9 hl\u00e1\u0161en\u00ed<\/a>.<\/p>\n<p>Nap\u0159\u00edklad u p\u0159ijat\u00fdch plateb evidujete v den\u00edk\u016f p\u0159\u00edjm\u016f a v\u00fddaj\u016f den, kdy v\u00e1m pen\u00edze doraz\u00ed na \u00fa\u010det. Pro \u00fa\u010dely DPH je ale kl\u00ed\u010dov\u00e9 <strong>datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong>, kter\u00e9 je uveden\u00e9 na faktu\u0159e. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/\">Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/a> tak mus\u00edte evidovat zvl\u00e1\u0161\u0165 v pomocn\u00e9 evidenci k DPH.<\/p>\n<p>V\u00e1\u0161 den\u00edk p\u0159\u00edjm\u016f a v\u00fddaj\u016f v da\u0148ov\u00e9 evidenci bude stejn\u00fd jako u nepl\u00e1tc\u016f, jen<strong> by m\u011bl nav\u00edc obsahovat<\/strong>:<\/p>\n<ul>\n<li>sloupec p\u0159ijat\u00e9 DPH (ide\u00e1ln\u011b vedle sloupc\u016f P\u0159\u00edjmy),<\/li>\n<li>sloupce placen\u00e9 DPH (ide\u00e1ln\u011b vedle sloupc\u016f V\u00fddaje).<\/li>\n<\/ul>\n<p>Tabulka s da\u0148ovou evidenc\u00ed u pl\u00e1tc\u016f DPH vypad\u00e1 nap\u0159\u00edklad takto:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8734\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-platce.png\" alt=\"\" width=\"747\" height=\"311\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-platce.png 747w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2020\/09\/jak-na-danovou-evidenci-zdarma-tabulka-platce-300x125.png 300w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/p>\n<h2>Archivace doklad\u016f v da\u0148ov\u00e9 evidenci<\/h2>\n<p>Abyste mohli p\u0159i p\u0159\u00edpadn\u00e9 kontrole z finan\u010dn\u00edho \u00fa\u0159adu dolo\u017eit sv\u00e9 p\u0159\u00edjmy a v\u00fddaje, v\u0161echny <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">doklady archivujte<\/a>. <strong>Zvolte p\u0159ehlednou formu<\/strong>, n\u00e1hodn\u011b seskupen\u00fd \u0161tos \u00fa\u010dtenek v krabici od bot nen\u00ed dobr\u00fd n\u00e1pad. Kontrolor po v\u00e1s toti\u017e m\u016f\u017ee cht\u00edt, a\u0165 mu dolo\u017e\u00edte konkr\u00e9tn\u00ed \u00fa\u010dtenku, jen\u017ee vy ji dost mo\u017en\u00e1 nebudete moci v hald\u011b doklad\u016f naj\u00edt.<\/p>\n<p>Tak\u00e9 si dejte <strong>pozor na blednut\u00ed<\/strong>. N\u011bkter\u00e9 \u00fa\u010dtenky toti\u017e \u010dasem ztr\u00e1c\u00ed barvu a po p\u00e1r letech z nich mohou b\u00fdt jen b\u00edl\u00e9 pap\u00edrky. A takov\u00e9 v\u00e1m finan\u010dn\u00ed \u00fa\u0159ad neuzn\u00e1. Nejlep\u0161\u00ed je doklad okop\u00edrovat a origin\u00e1l p\u0159ilo\u017eit ke kopii.<\/p>\n<h2>Evidence majetku a z\u00e1vazk\u016f<\/h2>\n<p>Krom\u011b soupisu p\u0159\u00edjm\u016f a v\u00fddaj\u016f vedete i evidenci majetku a z\u00e1vazk\u016f. <strong>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/strong>, kter\u00fdm se da\u0148ov\u00e1 evidence \u0159\u00edd\u00ed, nestanovuje, jak\u00fdm p\u0159esn\u011b zp\u016fsobem tuto evidenci mus\u00edte v\u00e9st.<\/p>\n<p>Sta\u010d\u00ed tedy<strong> jednoduch\u00e1 tabulka<\/strong>, ve kter\u00e9 evidujete:<\/p>\n<ul>\n<li>dlouhodob\u00fd a drobn\u00fd majetek,<\/li>\n<li>z\u00e1vazky (co m\u00e1te komu platit),<\/li>\n<li>pohled\u00e1vky (co v\u00e1m ostatn\u00ed dlu\u017e\u00ed).<\/li>\n<\/ul>\n<p>K 31. prosinci m\u00e1te povinnost prov\u00e9st <strong>inventarizaci:\u00a0<\/strong><\/p>\n<ul>\n<li>z\u00e1sob,<\/li>\n<li>hmotn\u00e9ho majetku,<\/li>\n<li>pohled\u00e1vek a z\u00e1vazk\u016f.<\/li>\n<\/ul>\n<p>V\u00fdsledky inventarizace <strong>zpracujte do z\u00e1pisu<\/strong>, kter\u00fd archivujete pro p\u0159\u00edpadnou kontrolu.<\/p>\n<h2>Jak v\u00e9st da\u0148ovou evidenci zdarma<\/h2>\n<p>Z\u00e1kon ne\u0159\u00edk\u00e1, jak\u00fd n\u00e1stroj m\u00e1te na veden\u00ed da\u0148ov\u00e9 evidence pou\u017e\u00edt. Mnoho za\u010d\u00ednaj\u00edc\u00edch podnikatel\u016f <strong>vol\u00ed Excel,<\/strong> proto\u017ee jsou v n\u011bm zvykl\u00ed pracovat.<\/p>\n<p>Dal\u0161\u00ed variantou je <strong>\u00fa\u010detn\u00ed software<\/strong>, jako je <strong>Money S3<\/strong>. V n\u011bm ru\u010dn\u011b nenastavujete \u017e\u00e1dn\u00e9 vlastn\u00ed tabulky, proto\u017ee software u\u017e obsahuje <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">v\u0161e pot\u0159ebn\u00e9 pro da\u0148ovou evidenci<\/a>. Pokud se v pravidlech pro da\u0148ovou evidenci cokoliv zm\u011bn\u00ed, v\u00fdvoj\u00e1\u0159i \u00fa\u010detn\u00ed program uprav\u00ed. D\u00edky tomu nemus\u00edte hl\u00eddat ka\u017edou drobnou zm\u011bnu a neust\u00e1le pracujete s aktualn\u00edmi p\u0159ehledy a formul\u00e1\u0159i.<\/p>\n<p>Pro za\u010d\u00ednaj\u00edc\u00ed firmy je vhodn\u00e1 verze <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 Start<\/a>. Prvn\u00edch 500 z\u00e1znam\u016f do \u00fa\u010detn\u00edho \u010di pen\u011b\u017en\u00edho den\u00edku je <strong>zdarma<\/strong>. D\u00edky tomu se podnikatel\u00e9 se softwarem dob\u0159e sezn\u00e1m\u00ed a z\u00edskaj\u00ed ho na n\u011bkolik m\u011bs\u00edc\u016f (z\u00e1le\u017e\u00ed, kolik maj\u00ed \u00fa\u010detn\u00edch pohyb\u016f maj\u00ed m\u011bs\u00ed\u010dn\u011b) v\u010detn\u011b z\u00e1kaznick\u00e9 podpory zdarma.<\/p>\n<p>V Money S3 najdete krom\u011b da\u0148ov\u00e9 evidence i spoustu <a href=\"https:\/\/money.cz\/vlastnosti\/\">dal\u0161\u00edch funkc\u00ed<\/a> jako t\u0159eba tvorbu mezd nebo sklady.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e1 evidence je jeden ze zp\u016fsob\u016f, kter\u00fdm podnikatel\u00e9 dokl\u00e1daj\u00ed svou ekonomickou situaci. Na z\u00e1klad\u011b \u00fadaj\u016f z da\u0148ov\u00e9 evidence n\u00e1sledn\u011b spo\u010d\u00edtaj\u00ed, kolik zaplat\u00ed na dani z &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1889,"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":[125,372,378],"class_list":["post-1888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-danova-evidence","tag-funkce-ucetniho-programu","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1888","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=1888"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1888\/revisions"}],"predecessor-version":[{"id":14453,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1888\/revisions\/14453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1889"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}