{"id":19427,"date":"2026-11-11T11:09:18","date_gmt":"2026-11-11T10:09:18","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19427"},"modified":"2026-11-10T11:20:51","modified_gmt":"2026-11-10T10:20:51","slug":"elektronicka-evidence-trzeb-2027","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/elektronicka-evidence-trzeb-2027\/","title":{"rendered":"Elektronick\u00e1 evidence tr\u017eeb 2027"},"content":{"rendered":"<h2>Co se rozum\u00ed pod ozna\u010den\u00edm \u201eElektronick\u00e1 evidence tr\u017eeb (EET)\u201c?<\/h2>\n<p>Dle internetov\u00fdch str\u00e1nek Ministerstva financ\u00ed \u010cesk\u00e9 republiky p\u0159in\u00e1\u0161\u00ed elektronick\u00e1 evidence tr\u017eeb jednodu\u0161\u0161\u00ed a modern\u011bj\u0161\u00ed zp\u016fsob evidence tr\u017eeb. Na internetov\u00fdch str\u00e1nk\u00e1ch eet.gov.cz naleznou subjekty podrobn\u00e9 informace, n\u00e1vody a aktuality pro zah\u00e1jen\u00ed elektronick\u00e9 evidence tr\u017eeb.<\/p>\n<h2>Z\u00e1kladn\u00ed informace k \u201eElektronick\u00e9 evidenci tr\u017eeb (EET)\u201c<\/h2>\n<p>V\u00a0elektronick\u00e9 evidenci tr\u017eeb se budou evidovat n\u00e1sleduj\u00edc\u00ed \u00fadaje: identifikace podnikatele, datum a \u010das, \u010d\u00e1stka, eviden\u010dn\u00ed jednotka (nap\u0159\u00edklad provozovna), ozna\u010den\u00ed pokladn\u00edho za\u0159\u00edzen\u00ed, po\u0159adov\u00e9 \u010d\u00edslo tr\u017eby. Spr\u00e1va eviden\u010dn\u00edch jednotek bude prob\u00edhat na port\u00e1lu \u201eMoje dan\u011b\u201c v\u00a0Da\u0148ov\u00e9 informa\u010dn\u00ed schr\u00e1nce DIS+.<\/p>\n<p>Povinnost evidovat tr\u017eby se vztahuje na poplatn\u00edky, kte\u0159\u00ed p\u0159ij\u00edmaj\u00ed platby za zbo\u017e\u00ed nebo slu\u017eby uskute\u010dn\u011bn\u00e9 hotovostn\u00edmi a bezhotovostn\u00edmi platebn\u00edmi metodami. Platba se eviduje, pokud spl\u0148uje n\u00e1sleduj\u00edc\u00ed z\u00e1kladn\u00ed podm\u00ednky: jedn\u00e1 se o kontaktn\u00ed platbu nebo jakoukoliv platbu v\u00a0hotovosti, kter\u00e1 je p\u0159\u00edjmem z\u00a0podnik\u00e1n\u00ed a nepodl\u00e9h\u00e1 \u017e\u00e1dn\u00e9 ze z\u00e1konn\u00fdch v\u00fdjimek.<\/p>\n<p>Povinnost evidovat tr\u017eby se t\u00fdk\u00e1 ka\u017ed\u00e9ho poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f, kter\u00fd je vymezen v\u00a0z\u00e1kon\u011b \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a kter\u00e9mu plynou evidovan\u00e9 tr\u017eby, tj. poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob a poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n<p>Evidence tr\u017eeb se vztahuje pouze na tr\u017eby uskute\u010dn\u011bn\u00e9 v\u00a0\u010cesk\u00e9 republice. U da\u0148ov\u00fdch nerezident\u016f se povinnost t\u00fdk\u00e1 jen p\u0159\u00edjm\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky a pouze tr\u017eeb p\u0159ijat\u00fdch v\u00a0\u010cesk\u00e9 republice.<\/p>\n<p>Zahrani\u010dn\u00ed subjekt, kter\u00fd eviduje tr\u017eby srovnateln\u00fdm zp\u016fsobem podle pr\u00e1va st\u00e1tu, s\u00a0n\u00edm\u017e m\u00e1 \u010cesk\u00e1 republika uzav\u0159enou mezin\u00e1rodn\u00ed smlouvu o v\u00fdm\u011bn\u011b informac\u00ed, nemus\u00ed tyto tr\u017eby evidovat op\u011bt podle \u010desk\u00fdch p\u0159edpis\u016f. T\u00edm se zamez\u00ed dvoj\u00ed evidenci.<\/p>\n<h3>Specifika evidov\u00e1n\u00ed tr\u017eeb podl\u00e9haj\u00edc\u00edch eviden\u010dn\u00ed povinnosti podle pr\u00e1va jin\u00e9ho st\u00e1tu<\/h3>\n<p>Tr\u017eba nen\u00ed evidovanou tr\u017ebou v\u00a0\u010cesk\u00e9 republice, pokud:<\/p>\n<ul>\n<li>podnikatel tr\u017ebu povinn\u011b eviduje srovnateln\u00fdm zp\u016fsobem podle pr\u00e1va jin\u00e9ho st\u00e1tu,<\/li>\n<li>\u010cesk\u00e1 republika m\u00e1 s\u00a0t\u00edmto st\u00e1tem uzav\u0159enou smlouvu o v\u00fdm\u011bn\u011b informac\u00ed,<\/li>\n<li>spr\u00e1vce dan\u011b m\u016f\u017ee na jej\u00edm z\u00e1klad\u011b z\u00edskat srovnateln\u00e9 informace o tr\u017eb\u011b.<\/li>\n<\/ul>\n<p>P\u0159edpokladem je, \u017ee \u010cesk\u00e1 republika m\u00e1 s\u00a0t\u00edmto st\u00e1tem uzav\u0159enou mezin\u00e1rodn\u00ed smlouvu o v\u00fdm\u011bn\u011b informac\u00ed. Z\u00e1m\u011brem elektronick\u00e9 evidence tr\u017eeb je minimalizovat n\u00e1klady podnikatel\u016f a vylou\u010dit p\u0159\u00edpadnou duplicitn\u00ed evidenci. Spr\u00e1vce dan\u011b v\u00a0t\u011bchto p\u0159\u00edpadech z\u00edsk\u00e1 pot\u0159ebn\u00e9 informace od druh\u00e9ho st\u00e1tu na z\u00e1klad\u011b mezin\u00e1rodn\u00ed v\u00fdm\u011bny informac\u00ed.<\/p>\n<h3>Podrobn\u011bj\u0161\u00ed informace k\u00a0podm\u00ednk\u00e1m vyn\u011bt\u00ed z\u00a0evidence tr\u017eeb<\/h3>\n<ul>\n<li>Zahrani\u010dn\u00ed syst\u00e9m evidence tr\u017eeb mus\u00ed b\u00fdt srovnateln\u00fd s\u00a0elektronickou evidenc\u00ed tr\u017eeb (EET 2.0).<\/li>\n<li>\u010cesk\u00e1 republika mus\u00ed m\u00edt se st\u00e1tem, kde jsou tr\u017eby evidov\u00e1ny, platnou a \u00fa\u010dinnou mezin\u00e1rodn\u00ed smlouvu nebo dohodu o v\u00fdm\u011bn\u011b informac\u00ed v\u00a0da\u0148ov\u00fdch z\u00e1le\u017eitostech.<\/li>\n<\/ul>\n<p>Nap\u0159\u00edklad prost\u00e1 z\u00e1znamn\u00ed povinnost ulo\u017een\u00e1 v\u00a0ciz\u00edm st\u00e1t\u011b nen\u00ed postavena na stejn\u00e9m principu jako \u010desk\u00e1 evidence tr\u017eeb. Podnikatel tak eviden\u010dn\u00ed povinnosti v\u00a0\u010cesk\u00e9 republice zpro\u0161t\u011bn nen\u00ed. Pokud ze zahrani\u010dn\u00edho syst\u00e9mu nelze z\u00edskat informace odpov\u00eddaj\u00edc\u00edho rozsahu zas\u00edlan\u00fdch \u00fadaj\u016f podle \u010desk\u00e9ho z\u00e1kona, zp\u016fsob evidence nen\u00ed srovnateln\u00fd a tr\u017eby spl\u0148uj\u00edc\u00ed podm\u00ednky z\u00e1kona o evidenci tr\u017eeb je t\u0159eba evidovat i v\u00a0\u010cesk\u00e9 republice.<\/p>\n<h2>Co se rozum\u00ed evidovanou tr\u017ebou?<\/h2>\n<p>Aby platba podl\u00e9hala evidenci, mus\u00ed spl\u0148ovat sou\u010dasn\u011b n\u00e1sleduj\u00edc\u00ed t\u0159i podm\u00ednky:<\/p>\n<ul>\n<li>Spl\u0148uje form\u00e1ln\u00ed n\u00e1le\u017eitosti dle z\u00e1kona, zejm\u00e9na se mus\u00ed jednat o kontaktn\u00ed platbu. Hotovostn\u00ed platby se eviduj\u00ed v\u017edy. Kontaktn\u00ed platbou je platba, kter\u00e1 prob\u011bhne: 1) v\u00a0osobn\u00edm kontaktu z\u00e1kazn\u00edka s\u00a0podnikatelem nebo jeho person\u00e1lem, 2) v\u00a0provozovn\u011b nebo dopravn\u00edm prost\u0159edku podnikatele v\u00a0souvislosti s\u00a0objedn\u00e1n\u00edm \u010di p\u0159ijet\u00edm zbo\u017e\u00ed nebo slu\u017eeb. Hotovostn\u00ed platba se eviduje v\u017edy \u2013 i kdy\u017e byla uskute\u010dn\u011bna bez osobn\u00edho kontaktu s\u00a0podnikatelem a mimo jeho provozovnu. To se t\u00fdk\u00e1 i \u017eeton\u016f, \u0161ek\u016f a dal\u0161\u00edch platebn\u00edch prost\u0159edk\u016f hmotn\u00e9 povahy. Pokud hotovostn\u00ed platbu od z\u00e1kazn\u00edka p\u0159ijme zprost\u0159edkovatel v\u00a0r\u00e1mci po\u0161tovn\u00ed slu\u017eby (nap\u0159\u00edklad dob\u00edrka) a n\u00e1sledn\u011b ji p\u0159evede na \u00fa\u010det podnikatele, nejedn\u00e1 se o kontaktn\u00ed platbu a podnikatel ji evidovat nemus\u00ed.<\/li>\n<li>Zakl\u00e1d\u00e1 rozhodn\u00fd p\u0159\u00edjem, tj. p\u0159\u00edjem z\u00a0podnik\u00e1n\u00ed. Podnik\u00e1n\u00edm se rozum\u00ed soustavn\u00e1 v\u00fdd\u011ble\u010dn\u00e1 \u010dinnost provozovan\u00e1 vlastn\u00edm jm\u00e9nem, na vlastn\u00ed odpov\u011bdnost a za \u00fa\u010delem zisku. Z\u00e1kon o evidenci tr\u017eeb koncep\u010dn\u011b vych\u00e1z\u00ed ze z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Definice rozhodn\u00e9ho p\u0159\u00edjmu je tedy u fyzick\u00fdch osob nav\u00e1z\u00e1na na d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti. Evidenci tr\u017eeb tedy obecn\u011b podl\u00e9haj\u00ed a rozhodn\u00fdm p\u0159\u00edjmem jsou p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnost, kter\u00e1 je z\u00e1rove\u0148 podnik\u00e1n\u00edm. U \u00fa\u010detn\u00edch jednotek se pro ur\u010den\u00ed rozhodn\u00e9ho p\u0159\u00edjmu pou\u017eije stejn\u00e9 pravidlo jako u fyzick\u00fdch osob. Rozhoduj\u00edc\u00ed je tedy re\u00e1ln\u00fd pen\u011b\u017en\u00ed tok (platba), nikoli okam\u017eik za\u00fa\u010dtov\u00e1n\u00ed. Eviden\u010dn\u00ed povinnost se vztahuje tak\u00e9 na p\u0159\u00edjmy ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti nebo komanditn\u00ed spole\u010dnosti, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b u jejich spole\u010dn\u00edk\u016f.<\/li>\n<li>Nen\u00ed napln\u011bna \u017e\u00e1dn\u00e1 z\u00a0v\u00fdjimek.<\/li>\n<\/ul>\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\/19427\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19427\">\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<h3>Kdy se nejedn\u00e1 o p\u0159\u00edjem z podnik\u00e1n\u00ed<\/h3>\n<p>Evidence tr\u017eeb se nevztahuje na nekomer\u010dn\u00ed aktivity poplatn\u00edk\u016f. To je d\u016fle\u017eit\u00e9 zejm\u00e9na u neziskov\u00fdch organizac\u00ed, kter\u00e9 rozli\u0161uj\u00ed hlavn\u00ed (neziskovou) \u010dinnost a vedlej\u0161\u00ed (podnikatelskou) \u010dinnost pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjm\u016f. V\u00fdznamn\u00fd pod\u00edl nepodnikatelsk\u00fdch p\u0159\u00edjm\u016f maj\u00ed tak\u00e9 fyzick\u00e9 osoby. Jedn\u00e1 se zejm\u00e9na o tyto p\u0159\u00edjmy:<\/p>\n<ul>\n<li>p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed,<\/li>\n<li>p\u0159\u00edjmy z\u00a0autorsk\u00fdch pr\u00e1v nebo pr\u00e1v z\u00a0pr\u016fmyslov\u00e9ho vlastnictv\u00ed, pokud nenapln\u00ed znaky podnik\u00e1n\u00ed,<\/li>\n<li>p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku,<\/li>\n<li>p\u0159\u00edjmy z\u00a0n\u00e1jmu,<\/li>\n<li>ostatn\u00ed p\u0159\u00edjmy \u2013 nap\u0159\u00edklad obchodov\u00e1n\u00ed s\u00a0cenn\u00fdmi pap\u00edry nebo p\u0159\u00edle\u017eitostn\u00fd prodej p\u0159ebytk\u016f ze zahrady.<\/li>\n<\/ul>\n<p>Za rozhodn\u00fd p\u0159\u00edjem se nepova\u017euje p\u0159\u00edjem, kter\u00fd:<\/p>\n<ul>\n<li>nen\u00ed p\u0159edm\u011btem dan\u011b z\u00a0p\u0159\u00edjm\u016f,<\/li>\n<li>je z\u00a0hlediska obvykle p\u0159ij\u00edman\u00fdch tr\u017eeb ojedin\u011bl\u00fd,<\/li>\n<li>podl\u00e9h\u00e1 sr\u00e1\u017ekov\u00e9 dani nebo dani ze samostatn\u00e9ho z\u00e1kladu dan\u011b (u pr\u00e1vnick\u00fdch osob).<\/li>\n<\/ul>\n<h2>Osobn\u00ed vyn\u011bt\u00ed z\u00a0evidence tr\u017eeb<\/h2>\n<p>U n\u00e1sleduj\u00edc\u00edch poplatn\u00edk\u016f se tr\u017eby neeviduj\u00ed z\u00a0d\u016fvodu zvl\u00e1\u0161tn\u00edho ve\u0159ejnopr\u00e1vn\u00edho postaven\u00ed:<\/p>\n<ul>\n<li>st\u00e1t, st\u00e1tn\u00ed fond, \u00fazemn\u00ed samospr\u00e1vn\u00fd celek, dobrovoln\u00fd svazek obc\u00ed, p\u0159\u00edsp\u011bvkov\u00e1 organizace, ve\u0159ejn\u00e1 vysok\u00e1 \u0161kola, \u0161kolsk\u00e1 pr\u00e1vnick\u00e1 osoba z\u0159\u00edzen\u00e1 st\u00e1tem, krajem, obc\u00ed, dobrovoln\u00fdm svazkem obc\u00ed nebo ve\u0159ejnou vysokou \u0161kolou spole\u010dn\u011b s\u00a0t\u011bmito z\u0159izovateli, \u010cesk\u00e1 n\u00e1rodn\u00ed banka, dr\u017eitel po\u0161tovn\u00ed licence.<\/li>\n<\/ul>\n<p>Z\u00a0d\u016fvodu existence dostate\u010dn\u00fdch dohledov\u00fdch mechanism\u016f jsou d\u00e1le vylou\u010deny ve\u0161ker\u00e9 tr\u017eby:<\/p>\n<ul>\n<li>banky (v\u010detn\u011b zahrani\u010dn\u00ed banky), spo\u0159iteln\u00edho a \u00fav\u011brn\u00edho dru\u017estva, poji\u0161\u0165ovny a zaji\u0161\u0165ovny, investi\u010dn\u00ed spole\u010dnosti a investi\u010dn\u00edho fondu, obchodn\u00edka s\u00a0cenn\u00fdmi pap\u00edry, centr\u00e1ln\u00edho depozit\u00e1\u0159e, penzijn\u00ed spole\u010dnosti, fondu obhospoda\u0159ovan\u00e9ho penzijn\u00ed spole\u010dnost\u00ed, organiz\u00e1tora regulovan\u00e9ho trhu.<\/li>\n<\/ul>\n<p>Dal\u0161\u00edm okruhem osob, jejich\u017e tr\u017eby jsou z\u00a0eviden\u010dn\u00ed povinnosti vy\u0148aty, jsou:<\/p>\n<ul>\n<li>poplatn\u00edci v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu, kte\u0159\u00ed jsou p\u0159ihl\u00e1\u0161eni k\u00a0p\u0159ir\u00e1\u017ece zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby (EET OFF),<\/li>\n<li>nevidom\u00e9 osoby (poplatn\u00edci dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob), pokud sou\u010dasn\u011b spl\u0148uj\u00ed v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky: 1) maj\u00ed pr\u016fkaz ZTP, ZTP\/P (nebo obdobn\u00fd pr\u016fkaz platn\u00fd v\u00a0Evropsk\u00e9 unii) z\u00a0d\u016fvodu oboustrann\u00e9 t\u011b\u017ek\u00e9 ztr\u00e1ty zraku, \u00fapln\u00e9 nebo praktick\u00e9 nevidomosti nebo hluchoslepoty, 2) podnikaj\u00ed bez zam\u011bstnanc\u016f a spolupracuj\u00edc\u00edch osob (v\u00fdjimkou jsou osoby se stejn\u00fdm posti\u017een\u00edm podle bodu 1)), 3) nejsou spole\u010dn\u00edky spole\u010dnosti, z\u00a0jej\u00ed\u017e \u010dinnosti tr\u017eba plyne (leda\u017ee tyto osoby spl\u0148uj\u00ed podm\u00ednku podle bodu 1)), 4) tr\u017eby p\u0159ij\u00edmaj\u00ed sami nebo prost\u0159ednictv\u00edm osoby se stejn\u00fdm posti\u017een\u00edm podle bodu 1.<\/li>\n<\/ul>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>V\u011bcn\u00e9 vyn\u011bt\u00ed z\u00a0evidence tr\u017eeb<\/h2>\n<p>Toto vyn\u011bt\u00ed se nevztahuje na ve\u0161ker\u00e9 tr\u017eby poplatn\u00edka \u2013 z\u00a0evidence jsou vylou\u010deny pouze tr\u017eby z\u00a0konkr\u00e9tn\u00edch \u010dinnost\u00ed uveden\u00fdch v\u00a0n\u00e1sleduj\u00edc\u00edm v\u00fd\u010dtu:<\/p>\n<ul>\n<li>tr\u017eby z\u00a0drobn\u00e9 vedlej\u0161\u00ed podnikatelsk\u00e9 \u010dinnosti ve\u0159ejn\u011b prosp\u011b\u0161n\u00fdch poplatn\u00edk\u016f,<\/li>\n<li>tr\u017eby z\u00a0pracovn\u011bpr\u00e1vn\u00edch nebo obdobn\u00fdch vztah\u016f,<\/li>\n<li>tr\u017eby ze 1) stravov\u00e1n\u00ed nebo ubytov\u00e1n\u00ed poskytovan\u00e9ho d\u011btem, \u017e\u00e1k\u016fm nebo student\u016fm \u0161kolami nebo \u0161kolsk\u00fdmi za\u0159\u00edzen\u00edmi, 2) z\u00a0platby hrazen\u00e9 v\u00a0dopravn\u00edch prost\u0159edc\u00edch v\u00a0r\u00e1mci pravideln\u00e9 hromadn\u00e9 p\u0159epravy osob nebo na palub\u011b letadel, pokud p\u0159\u00edmo souvis\u00ed s\u00a0touto p\u0159epravou, 3) z\u00a0osobn\u00ed \u017eelezni\u010dn\u00ed p\u0159epravy, 4) z\u00a0obchodn\u00ed leteck\u00e9 dopravy, 5) z\u00a0po\u0161tovn\u00edch slu\u017eeb, 6) z\u00a0hazardn\u00edch her,<\/li>\n<li>tr\u017eby z\u00a0podnik\u00e1n\u00ed na z\u00e1klad\u011b zvl\u00e1\u0161tn\u00edho opr\u00e1vn\u011bn\u00ed nebo licence v\u00a0oblasti: energetiky, vodovod\u016f a kanalizac\u00ed, nebankovn\u00edho poskytov\u00e1n\u00ed spot\u0159ebitelsk\u00fdch \u00fav\u011br\u016f,<\/li>\n<li>tr\u017eby z\u00a0\u010dinnost\u00ed vykon\u00e1van\u00fdch na z\u00e1klad\u011b povolen\u00ed: platebn\u00ed instituce, instituce elektronick\u00fdch pen\u011bz, spr\u00e1vce nev\u00fdkonn\u00e9ho \u00fav\u011bru, poskytovatele slu\u017eeb souvisej\u00edc\u00edch s\u00a0kryptoaktivy.<\/li>\n<\/ul>\n<p>Z\u00e1kon d\u00e1le stanovuje n\u00e1sleduj\u00edc\u00ed specifick\u00e9 v\u00fdjimky z\u00a0evidence:<\/p>\n<ul>\n<li>tr\u017eby pr\u00e1vnick\u00e9 osoby: 1) do p\u0159id\u011blen\u00ed da\u0148ov\u00e9ho identifika\u010dn\u00edho \u010d\u00edsla (DI\u010c), 2) po dobu 10 dn\u016f po p\u0159id\u011blen\u00ed DI\u010c,<\/li>\n<li>tr\u017eby z\u00a0prodeje zbo\u017e\u00ed nebo slu\u017eeb prost\u0159ednictv\u00edm: 1) prodejn\u00edho automatu, 2) samoobslu\u017en\u00e9ho za\u0159\u00edzen\u00ed um\u00edst\u011bn\u00e9ho mimo provozovnu za podm\u00ednek stanoven\u00fdch z\u00e1konem,<\/li>\n<li>tr\u017eby ve form\u011b plateb za slu\u017eby uskute\u010dn\u011bn\u00e9 prost\u0159ednictv\u00edm ve\u0159ejn\u00e9 mobiln\u00ed telefonn\u00ed s\u00edt\u011b, pokud p\u0159edstavuj\u00ed n\u00e1sledn\u00e9 \u010derp\u00e1n\u00ed nebo z\u00fa\u010dtov\u00e1n\u00ed jin\u00e9 platby,<\/li>\n<li>tr\u017eby z\u00a0provozov\u00e1n\u00ed ve\u0159ejn\u00fdch toalet,<\/li>\n<li>tr\u017eby z\u00a0prodeje sladkovodn\u00edch ryb a souvisej\u00edc\u00edch slu\u017eeb uskute\u010dn\u011bn\u00e9 v\u00a0obdob\u00ed od 18. do 24. prosince v\u00a0provozovn\u011b, ve kter\u00e9 se v\u00a0tomto obdob\u00ed uskute\u010d\u0148uj\u00ed pouze tyto tr\u017eby.<\/li>\n<\/ul>\n<p>Internetov\u00e9 str\u00e1nky eet.gov.cz obsahuj\u00ed dal\u0161\u00ed d\u016fle\u017eit\u00e9 informace, s\u00a0nimi\u017e je nutn\u00e9 se sezn\u00e1mit.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co se rozum\u00ed pod ozna\u010den\u00edm \u201eElektronick\u00e1 evidence tr\u017eeb (EET)\u201c? Dle internetov\u00fdch str\u00e1nek Ministerstva financ\u00ed \u010cesk\u00e9 republiky p\u0159in\u00e1\u0161\u00ed elektronick\u00e1 evidence tr\u017eeb jednodu\u0161\u0161\u00ed a modern\u011bj\u0161\u00ed zp\u016fsob evidence &#8230;<\/p>\n","protected":false},"author":12,"featured_media":19428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[51,116],"class_list":["post-19427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-fyzicka-osoba","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19427","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=19427"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19427\/revisions"}],"predecessor-version":[{"id":19431,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19427\/revisions\/19431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19428"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}