{"id":19126,"date":"2026-08-10T07:00:00","date_gmt":"2026-08-10T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19126"},"modified":"2026-08-05T11:27:49","modified_gmt":"2026-08-05T09:27:49","slug":"omezeni-plateb-v-hotovosti-a-navrh-eet-od-roku-2027","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/omezeni-plateb-v-hotovosti-a-navrh-eet-od-roku-2027\/","title":{"rendered":"Omezen\u00ed plateb v\u00a0hotovosti a n\u00e1vrh EET od roku 2027"},"content":{"rendered":"

Omezen\u00ed plateb v\u00a0hotovosti<\/h2>\n

Od 1. \u010dervence 2004 nabyl \u00fa\u010dinnosti z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti, kter\u00fd limituje maxim\u00e1ln\u00ed v\u00fd\u0161i hotovostn\u00edch pen\u011b\u017en\u00edch prost\u0159edk\u016f, kter\u00e9 mohou b\u00fdt v\u00a0p\u0159\u00edslu\u0161n\u00e9m \u010dasov\u00e9m intervalu pou\u017eity. Jak ji\u017e bylo nazna\u010deno, povinnost respektovat omezen\u00ed plateb v\u00a0hotovosti je zakotvena z\u00e1konem \u010d. 254\/2004 Sb., o omezen\u00ed plateb v\u00a0hotovosti, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n

Z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti definuje, kdy jsou fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby povinny prov\u00e9st platbu prost\u0159ednictv\u00edm osoby opr\u00e1vn\u011bn\u00e9 poskytovat platebn\u00ed slu\u017eby nebo provozovatele po\u0161tovn\u00edch slu\u017eeb formou po\u0161tovn\u00edho poukazu (d\u00e1le jen pen\u011b\u017en\u00ed \u00fastav), a upravuje kontrolu dodr\u017eov\u00e1n\u00ed t\u00e9to povinnosti.<\/p>\n

Z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti pracuje s\u00a0\u0159adou pojm\u016f, kter\u00e9 si pro svoje \u00fa\u010dely vymezuje. Pro \u00fa\u010dely z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti se rozum\u00ed:<\/p>\n

    \n
  1. platbou p\u0159ed\u00e1n\u00ed nebo p\u0159eveden\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f poskytovatelem platby p\u0159\u00edjemci platby,<\/li>\n
  2. bezhotovostn\u00ed platbou platba proveden\u00e1 p\u0159evodem pen\u011b\u017en\u00edch prost\u0159edk\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky prost\u0159ednictv\u00edm pen\u011b\u017en\u00edho \u00fastavu v\u00a0\u010desk\u00e9 nebo ciz\u00ed m\u011bn\u011b nebo p\u0159evodem pen\u011b\u017en\u00edch prost\u0159edk\u016f prost\u0159ednictv\u00edm pen\u011b\u017en\u00edho \u00fastavu v\u00a0\u010desk\u00e9 nebo ciz\u00ed m\u011bn\u011b z\u00a0\u00fazem\u00ed \u010cesk\u00e9 republiky na \u00fazem\u00ed jin\u00e9ho st\u00e1tu.<\/li>\n<\/ol>\n

    Za platbu se pro \u00fa\u010dely z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti nepova\u017euje:<\/p>\n

      \n
    1. vlo\u017een\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f v\u00a0hotovosti na \u00fa\u010det u pen\u011b\u017en\u00edho \u00fastavu a jejich v\u00fdb\u011br z\u00a0\u00fa\u010dtu u pen\u011b\u017en\u00edho \u00fastavu,<\/li>\n
    2. v\u00fdm\u011bna bankovek nebo minc\u00ed za jin\u00e9 bankovky nebo mince prost\u0159ednictv\u00edm pen\u011b\u017en\u00edho \u00fastavu,<\/li>\n
    3. p\u0159ed\u00e1n\u00ed nestandardn\u011b po\u0161kozen\u00fdch tuzemsk\u00fdch bankovek nebo tuzemsk\u00fdch minc\u00ed \u010cesk\u00e9 n\u00e1rodn\u00ed bance,<\/li>\n
    4. zadr\u017een\u00ed bankovek nebo minc\u00ed, u kter\u00fdch existuje d\u016fvodn\u00e9 podez\u0159en\u00ed, \u017ee jsou pad\u011blan\u00e9 nebo pozm\u011bn\u011bn\u00e9, a jejich p\u0159ed\u00e1n\u00ed \u010cesk\u00e9 n\u00e1rodn\u00ed bance,<\/li>\n
    5. p\u0159ed\u00e1n\u00ed nebo p\u0159eveden\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f p\u0159i prov\u00e1d\u011bn\u00ed sm\u011bn\u00e1rensk\u00fdch obchod\u016f osobou opr\u00e1vn\u011bnou provozovat sm\u011bn\u00e1renskou \u010dinnost,<\/li>\n
    6. p\u0159ed\u00e1n\u00ed nebo p\u0159eveden\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f p\u0159i poskytov\u00e1n\u00ed slu\u017eeb spo\u010d\u00edvaj\u00edc\u00edch v\u00a0p\u0159eprav\u011b bankovek a minc\u00ed osobou opr\u00e1vn\u011bnou k\u00a0poskytov\u00e1n\u00ed t\u011bchto slu\u017eeb, nebo<\/li>\n
    7. p\u0159ed\u00e1n\u00ed nebo p\u0159eveden\u00ed pen\u011b\u017en\u00edch prost\u0159edk\u016f p\u0159i poskytov\u00e1n\u00ed slu\u017eeb spo\u010d\u00edvaj\u00edc\u00edch ve zpracov\u00e1n\u00ed bankovek a minc\u00ed osobou opr\u00e1vn\u011bnou k\u00a0poskytov\u00e1n\u00ed t\u011bchto slu\u017eeb.<\/li>\n<\/ol>\n

      Z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti definuje, kdy existuje povinnost prov\u00e9st platbu bezhotovostn\u011b. Povinnost prov\u00e9st platbu bezhotovostn\u011b se vztahuje na platby prov\u00e1d\u011bn\u00e9:<\/p>\n

        \n
      1. navz\u00e1jem mezi osobami s\u00a0m\u00edstem trval\u00e9ho pobytu, m\u00edstem pobytu nebo s\u00eddlem na \u00fazem\u00ed \u010cesk\u00e9 republiky, pobo\u010dkami nebo organiza\u010dn\u00edmi slo\u017ekami zahrani\u010dn\u00edch osob z\u0159\u00edzen\u00fdch na \u00fazem\u00ed \u010cesk\u00e9 republiky, nebo<\/li>\n
      2. osobami s\u00a0m\u00edstem trval\u00e9ho pobytu, m\u00edstem pobytu nebo s\u00eddlem na \u00fazem\u00ed \u010cesk\u00e9 republiky, pobo\u010dkami nebo organiza\u010dn\u00edmi slo\u017ekami zahrani\u010dn\u00edch osob z\u0159\u00edzen\u00fdmi na \u00fazem\u00ed \u010cesk\u00e9 republiky ve prosp\u011bch osob s\u00a0m\u00edstem pobytu nebo s\u00eddlem v\u00a0zahrani\u010d\u00ed,<\/li>\n<\/ol>\n

        p\u0159esahuje-li v\u00fd\u0161e t\u011bchto plateb \u010d\u00e1stku stanovenou z\u00e1konem o omezen\u00ed plateb v\u00a0hotovosti.<\/p>\n

        Povinnost prov\u00e9st platbu bezhotovostn\u011b se nevztahuje na:<\/p>\n

          \n
        1. platby dan\u00ed, poplatk\u016f a jin\u00fdch obdobn\u00fdch pen\u011b\u017eit\u00fdch pln\u011bn\u00ed uskute\u010d\u0148ovan\u00fdch podle da\u0148ov\u00e9ho \u0159\u00e1du nebo podle celn\u00edho z\u00e1kona, pokud tyto z\u00e1kony nestanov\u00ed jinak,<\/li>\n
        2. povinn\u00e9 platby vypl\u00fdvaj\u00edc\u00ed z\u00a0pracovn\u011bpr\u00e1vn\u00edch vztah\u016f,<\/li>\n
        3. platby d\u016fchod\u016f z\u00a0d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed, v\u010detn\u011b jednor\u00e1zov\u00fdch doplatk\u016f a v\u00fdplat d\u00e1vek z\u00a0penzijn\u00edch fond\u016f a \u00fa\u010dastnick\u00fdch fond\u016f obhospoda\u0159ovan\u00fdch penzijn\u00ed spole\u010dnost\u00ed,<\/li>\n
        4. platby prov\u00e1d\u011bn\u00e9 v\u00a0dob\u011b krizov\u00e9ho stavu vyhl\u00e1\u0161en\u00e9ho podle z\u00e1kona \u010d. 240\/2000 Sb., o krizov\u00e9m \u0159\u00edzen\u00ed a o zm\u011bn\u011b n\u011bkter\u00fdch z\u00e1kon\u016f (krizov\u00fd z\u00e1kon), ve zn\u011bn\u00ed z\u00e1kona \u010d. 320\/2002 Sb.,<\/li>\n
        5. platby pojistn\u00e9ho a v\u00fdplat pojistn\u00e9ho pln\u011bn\u00ed ze soukrom\u00fdch poji\u0161t\u011bn\u00ed,<\/li>\n
        6. platby prov\u00e1d\u011bn\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou p\u0159i prodeji pam\u011btn\u00edch minc\u00ed, nebo<\/li>\n
        7. platby p\u0159ijat\u00e9 soudn\u00edm exekutorem, soudem nebo spr\u00e1vn\u00edm org\u00e1nem p\u0159i exekuci nebo v\u00fdkonu rozhodnut\u00ed.<\/li>\n<\/ol>\n

          Jak je to s\u00a0limitem pro prov\u00e1d\u011bn\u00ed plateb v\u00a0hotovosti? Dle z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti je poskytovatel platby, jej\u00ed\u017e v\u00fd\u0161e p\u0159ekra\u010duje \u010d\u00e1stku 270.000,- K\u010d (d\u00e1le jen limit), povinen prov\u00e9st platbu bezhotovostn\u011b.<\/p>\n

          P\u0159\u00edjemce platby, jej\u00ed\u017e v\u00fd\u0161e p\u0159ekra\u010duje limit, nesm\u00ed tuto platbu p\u0159ijmout, jestli\u017ee nebyla provedena bezhotovostn\u011b.<\/p>\n

          Platba v\u00a0ciz\u00ed m\u011bn\u011b se pro \u00fa\u010dely tohoto z\u00e1kona p\u0159epo\u010dte na \u010desk\u00e9 koruny sm\u011bnn\u00fdm kursem devizov\u00e9ho trhu vyhl\u00e1\u0161en\u00fdm \u010ceskou n\u00e1rodn\u00ed bankou a platn\u00fdm ke dni proveden\u00ed platby.<\/p>\n

          Do limitu se zapo\u010d\u00edt\u00e1vaj\u00ed v\u0161echny platby v\u00a0\u010desk\u00e9 i ciz\u00ed m\u011bn\u011b, proveden\u00e9 t\u00fdm\u017e poskytovatelem platby t\u00e9mu\u017e p\u0159\u00edjemci platby v\u00a0pr\u016fb\u011bhu jednoho kalend\u00e1\u0159n\u00edho dne.<\/p>\n

          Velmi vysok\u00e9 jsou sankce za poru\u0161en\u00ed pravidel dle z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti.<\/p>\n

          Fyzick\u00e1, pr\u00e1vnick\u00e1 nebo podnikaj\u00edc\u00ed fyzick\u00e1 osoba se dopust\u00ed p\u0159estupku t\u00edm, \u017ee poru\u0161\u00ed povinnost prov\u00e9st platbu bezhotovostn\u011b, a\u010dkoli j\u00ed tuto povinnost ukl\u00e1d\u00e1 z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti.<\/p>\n

          Fyzick\u00e1, pr\u00e1vnick\u00e1 nebo podnikaj\u00edc\u00ed fyzick\u00e1 osoba se dopust\u00ed p\u0159estupku t\u00edm, \u017ee p\u0159ijme hotovostn\u00ed platbu, kter\u00e1 byla provedena v\u00a0rozporu se z\u00e1konem o omezen\u00ed plateb v\u00a0hotovosti.<\/p>\n

          Za p\u0159estupek podle v\u00fd\u0161e uveden\u00e9ho lze ulo\u017eit fyzick\u00e9 osob\u011b pokutu do v\u00fd\u0161e 500.000,- K\u010d a pr\u00e1vnick\u00e9 a podnikaj\u00edc\u00ed fyzick\u00e9 osob\u011b pokutu do v\u00fd\u0161e 5.000.000,- K\u010d.<\/p>\n

          P\u0159estupky podle z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti zji\u0161\u0165uj\u00ed p\u0159i sv\u00e9 \u010dinnosti finan\u010dn\u00ed \u00fa\u0159ady a celn\u00ed \u00fa\u0159ady. Pokuty ukl\u00e1d\u00e1, vyb\u00edr\u00e1 a vym\u00e1h\u00e1 spr\u00e1vn\u00ed org\u00e1n, kter\u00fd p\u0159i sv\u00e9 \u010dinnosti zjistil poru\u0161en\u00ed povinnosti podle z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti.<\/p>\n

          Elektronick\u00e1 evidence tr\u017eeb od roku 2027 \u2013 o\u010dek\u00e1van\u00e1 a legislativn\u00edm procesem proch\u00e1zej\u00edc\u00ed pravidla a principy<\/h2>\n

          Poslaneck\u00e1 sn\u011bmovna Parlamentu \u010cesk\u00e9 republiky v\u00a0\u010dervenci 2026 schv\u00e1lila vl\u00e1dn\u00ed n\u00e1vrh z\u00e1kona o elektronick\u00e9 evidenci tr\u017eeb, kter\u00fd se nyn\u00ed p\u0159esouv\u00e1 do Sen\u00e1tu Parlamentu \u010cesk\u00e9 republiky a v\u00a0p\u0159\u00edpad\u011b jeho schv\u00e1len\u00ed Sen\u00e1tem bude je\u0161t\u011b podl\u00e9hat schv\u00e1len\u00ed prezidentem \u010cesk\u00e9 republiky. Pokud bude v\u0161e \u0159\u00e1dn\u011b schv\u00e1leno, p\u0159edpokl\u00e1d\u00e1 se \u00fa\u010dinnost z\u00e1kona od 1. ledna 2027. Jak\u00e9 jsou v\u00a0sou\u010dasn\u00e9 dob\u011b zn\u00e1m\u00e9 z\u00e1kladn\u00ed parametry, pravidla a principy tohoto z\u00e1kona?<\/p>\n

            \n
          • Nov\u00e1 EET p\u0159edpokl\u00e1d\u00e1 mo\u017enost vyu\u017eit\u00ed re\u017eimu tzv. EET-OFF pro \u017eivnostn\u00edky s\u00a0ro\u010dn\u00edm obratem do 1 milionu K\u010d, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed tzv. pau\u0161\u00e1ln\u00ed da\u0148. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b nebudou m\u00edt \u017eivnostn\u00edci povinnost zas\u00edlat pr\u016fb\u011b\u017en\u011b svoje denn\u00ed tr\u017eby do EET, av\u0161ak pau\u0161\u00e1ln\u00ed da\u0148 se jim m\u011bs\u00ed\u010dn\u011b zv\u00fd\u0161\u00ed ze 100,- K\u010d na 1.500,- K\u010d.<\/li>\n
          • Nov\u00e1 EET umo\u017e\u0148uje zas\u00edl\u00e1n\u00ed \u00fa\u010dtenky z\u00e1kazn\u00edkovi e-mailem nebo do mobiln\u00ed aplikace.<\/li>\n
          • Nov\u00e1 EET vy\u017eaduje evidovat v\u0161echny platby, kter\u00e9 budou prov\u00e1d\u011bny v\u00a0osobn\u00edm kontaktu se z\u00e1kazn\u00edkem nebo v\u00a0provozovn\u011b. Bude se t\u00fdkat jak plateb v\u00a0hotovosti, tak platebn\u00edmi kartami nebo pouk\u00e1zkami.<\/li>\n
          • Nov\u00e1 EET m\u00e1 za\u010d\u00edt platit pro v\u0161echny dot\u010den\u00e9 subjekty od 1. ledna 2027.<\/li>\n
          • Nov\u00e1 EET p\u0159edpokl\u00e1d\u00e1 v\u00fdjimku z\u00a0povinnosti aplikovat EET v\u00a0p\u0159\u00edpad\u011b v\u00e1no\u010dn\u00edho prodeje ryb.<\/li>\n
          • Nov\u00e1 EET p\u0159edpokl\u00e1d\u00e1 v\u00fdjimku z\u00a0povinnosti aplikovat EET v\u00a0p\u0159\u00edpad\u011b provozovatel\u016f ve\u0159ejn\u00fdch toalet.<\/li>\n<\/ul>\n

            V\u00a0tento \u010dasov\u00fd okam\u017eik z\u016fst\u00e1v\u00e1 tedy ot\u00e1zkou, v\u00a0jak\u00e9 kone\u010dn\u00e9 podob\u011b bude z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb schv\u00e1len a zda bude \u00fa\u010dinn\u00fd od 1. ledna 2027. To z\u00e1vis\u00ed na dal\u0161\u00edm pr\u016fb\u011bhu v\u00a0r\u00e1mci legislativn\u00edho procesu.<\/p>\n

            Z\u00e1v\u011br<\/h2>\n

            P\u0159i prov\u00e1d\u011bn\u00ed plateb v\u00a0hotovosti je nutn\u00e9 respektovat z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti, kter\u00fd definuje situace, v\u00a0r\u00e1mci kter\u00fdch se uplat\u0148uje pravidlo maxim\u00e1ln\u00ed mo\u017en\u00e9 v\u00fd\u0161e hotovostn\u00ed platby. Pokud jsou pravidla dle z\u00e1kona o omezen\u00ed plateb v\u00a0hotovosti poru\u0161ena, ukl\u00e1d\u00e1 se dle tohoto z\u00e1kona velmi vysok\u00e1 pokuta. Z\u00e1kon rozli\u0161uje fyzick\u00e9 osoby, pr\u00e1vnick\u00e9 osoby a podnikaj\u00edc\u00ed fyzick\u00e9 osoby, co se v\u00fd\u0161e pokuty t\u00fdk\u00e1. P\u0159estupky podle tohoto z\u00e1kona zji\u0161\u0165uj\u00ed p\u0159i sv\u00e9 \u010dinnosti finan\u010dn\u00ed \u00fa\u0159ady a celn\u00ed \u00fa\u0159ady. V\u00a0sou\u010dasn\u00e9 dob\u011b je Poslaneckou sn\u011bmovnou Parlamentu \u010cesk\u00e9 republiky schv\u00e1len z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb, kter\u00fd nyn\u00ed postupuje ke schv\u00e1len\u00ed Sen\u00e1tu. Pl\u00e1novan\u00e1 povinnost EET se p\u0159edpokl\u00e1d\u00e1 od 1. ledna 2027. Z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb od roku 2027 p\u0159edpokl\u00e1d\u00e1 v\u00a0n\u011bkter\u00fdch oblastech jin\u00e1 pravidla, ne\u017e jak tomu bylo u prvn\u00ed verze EET v\u00a0historii.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Omezen\u00ed plateb v\u00a0hotovosti Od 1. \u010dervence 2004 nabyl \u00fa\u010dinnosti z\u00e1kon o omezen\u00ed plateb v\u00a0hotovosti, kter\u00fd limituje maxim\u00e1ln\u00ed v\u00fd\u0161i hotovostn\u00edch pen\u011b\u017en\u00edch prost\u0159edk\u016f, kter\u00e9 mohou b\u00fdt v\u00a0p\u0159\u00edslu\u0161n\u00e9m …<\/p>\n","protected":false},"author":12,"featured_media":19127,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[51,278,116],"class_list":["post-19126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-fyzicka-osoba","tag-podnikani","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=19126"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19126\/revisions"}],"predecessor-version":[{"id":19128,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19126\/revisions\/19128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19127"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}