{"id":2152,"date":"2025-03-12T14:30:10","date_gmt":"2025-03-12T13:30:10","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/"},"modified":"2025-03-12T14:30:16","modified_gmt":"2025-03-12T13:30:16","slug":"navod-jak-prejit-z-danove-evidence-na-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/","title":{"rendered":"Jak p\u0159ej\u00edt z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed \u010di pau\u0161\u00e1ln\u00ed v\u00fddaje"},"content":{"rendered":"<p>P\u0159edstavte si, \u017ee jste hranici obratu (po\u010d\u00edtaj\u00ed se do n\u011bj i osvobozen\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed) za kalend\u00e1\u0159n\u00ed rok p\u0159ekro\u010dili v roce 2020. Od 1. ledna 2021 se st\u00e1v\u00e1te \u00fa\u010detn\u00ed jednotkou. \u00da\u010detnictv\u00ed jako takov\u00e9 mus\u00edte za\u010d\u00edt <strong>v\u00e9st o rok pozd\u011bji<\/strong>, tedy od 1. ledna 2022.<\/p>\n<p>P\u0159\u00edpadn\u011b pokud se v\u00e1\u0161 hospod\u00e1\u0159sk\u00fd rok neshoduje s kalend\u00e1\u0159n\u00edm rokem, za\u010dnete <strong>od nov\u00e9ho hospod\u00e1\u0159sk\u00e9ho roku<\/strong>.<\/p>\n<p>Povinnost v\u00e9st (podvojn\u00e9) \u00fa\u010detnictv\u00ed se v\u00e1s t\u00fdk\u00e1 i tehdy, pokud jste <strong>spole\u010dn\u00edkem ve spole\u010dnosti<\/strong> (d\u0159\u00edve sdru\u017een\u00ed bez pr\u00e1vn\u00ed subjektivity) a jeden z va\u0161ich spole\u010dn\u00edk\u016f vede \u00fa\u010detnictv\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b vedete \u00fa\u010detnictv\u00ed od n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed po vstupu do spole\u010dnosti.<\/p>\n<p>P\u0159\u00edpadn\u011b se m\u016f\u017eete sami rozhodnout, \u017ee chcete p\u0159ej\u00edt na \u00fa\u010detnictv\u00ed a za\u010dnete ho <strong>v\u00e9st dobrovoln\u011b<\/strong>.<\/p>\n<p>Povinn\u00fd nebo dobrovoln\u00fd p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed <strong>nemus\u00edte oznamovat \u00fa\u0159ad\u016fm<\/strong>.<\/p>\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\/2152\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2152\">\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<h2>P\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed<\/h2>\n<p>Postup p\u0159echodu z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e9 evidence<\/a> na \u00fa\u010detnictv\u00ed popisuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500?text=%C4%8D.%20500%2F2002#f2381267\" target=\"_blank\" rel=\"noopener noreferrer\">paragraf 61b vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb<\/a>.<\/p>\n<p>Na konci roku nejd\u0159\u00edv <strong>provedete inventarizaci<\/strong> majetku, z\u00e1vazk\u016f a p\u0159\u00edpadn\u011b rezerv, oce\u0148ovac\u00edch rozd\u00edl\u016f k \u00faplatn\u011b nabyt\u00e9mu majetku a neuplatn\u011bnou \u010d\u00e1st v\u00fddaj\u016f u finan\u010dn\u00edho leasingu. Tak\u00e9 vy\u010d\u00edsl\u00edte polo\u017eky, kter\u00e9 ovlivn\u00ed z\u00e1klad dan\u011b v dal\u0161\u00edm zda\u0148ovac\u00edm obdob\u00ed.<\/p>\n<p>Pot\u00e9 <strong>uzav\u0159ete \u00fa\u010detn\u00ed knihy<\/strong> da\u0148ov\u00e9 evidence a vytvo\u0159\u00edte \u00fa\u010dtov\u00fd rozvrh dle platn\u00e9 sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy pro podnikatele. \u00da\u010dtov\u00fd rozvrh je centr\u00e1ln\u00ed seznam v\u0161ech \u00fa\u010dt\u016f, kter\u00e9 vyu\u017e\u00edv\u00e1te v \u00fa\u010detnictv\u00ed.<\/p>\n<p>N\u00e1sledn\u011b <strong>sestav\u00edte zahajovac\u00ed rozvahu<\/strong>, vytvo\u0159\u00edte intern\u00ed sm\u011brnice upravuj\u00edc\u00ed nap\u0159\u00edklad postup zpracov\u00e1n\u00ed doklad\u016f a otev\u0159ete \u00fa\u010detn\u00ed knihy pro \u00fa\u010detnictv\u00ed. Pot\u00e9 rozep\u00ed\u0161ete po\u010d\u00e1te\u010dn\u00ed stavy p\u0159\u00edslu\u0161n\u00fdch rozvahov\u00fdch \u00fa\u010dt\u016f. Rozd\u00edl mezi sou\u010dtem po\u010d\u00e1te\u010dn\u00edch z\u016fstatk\u016f nov\u011b otev\u0159en\u00fdch \u00fa\u010dt\u016f aktiv a mezi sou\u010dtem po\u010d\u00e1te\u010dn\u00edch z\u016fstatk\u016f nov\u011b otev\u0159en\u00fdch \u00fa\u010dt\u016f pasiv uvedete na \u00fa\u010det v \u00fa\u010dtov\u00e9 skupin\u011b 49 jako aktivn\u00ed (plusov\u00fd) nebo pasivn\u00ed (minusov\u00fd) z\u016fstatek.<\/p>\n<p>V\u00fd\u0161e uveden\u00e9 \u010dinnosti d\u011bl\u00e1te na po\u010d\u00e1tku zda\u0148ovac\u00edho obdob\u00ed. Na jeho konci mus\u00edte <strong>upravit z\u00e1klad dan\u011b<\/strong>, kter\u00fd zv\u00fd\u0161\u00edte o hodnotu:<\/p>\n<ul>\n<li>z\u00e1sob a cenin,<\/li>\n<li>poskytnut\u00fdch z\u00e1loh,<\/li>\n<li>pohled\u00e1vek.<\/li>\n<\/ul>\n<p>Z\u00e1soby, ceniny a pohled\u00e1vky m\u016f\u017eete <strong>p\u0159i\u010d\u00edst jednor\u00e1zov\u011b, nebo si je rozlo\u017eit do v\u00edce let<\/strong>, maxim\u00e1ln\u011b v\u0161ak do dev\u00edti. Pokud \u010d\u00e1stky zapo\u010d\u00edt\u00e1v\u00e1te postupn\u011b, ka\u017ed\u00fd rok m\u016f\u017eete zapo\u010d\u00edtat jinou \u010d\u00e1stku.<\/p>\n<p>Z\u00e1rove\u0148 z\u00e1klad dan\u011b <strong>sn\u00ed\u017e\u00edte o hodnotu<\/strong>:<\/p>\n<ul>\n<li>p\u0159ijat\u00fdch z\u00e1loh<\/li>\n<li>a z\u00e1vazk\u016f.<\/li>\n<\/ul>\n<figure id=\"attachment_94048\" aria-describedby=\"caption-attachment-94048\" style=\"width: 668px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-single-post-thumb wp-image-94048\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/new-years-eve-4675587_1920-1.jpg\" alt=\"\" width=\"668\" height=\"478\" \/><figcaption id=\"caption-attachment-94048\" class=\"wp-caption-text\">K posledn\u00edmu dni v roce ud\u011blejte inventarizaci a od 1. ledna za\u010dnete s \u00fa\u010detnictv\u00edm.<\/figcaption><\/figure>\n<h2>\u00da\u010detn\u00ed program je nezbytn\u00fd<\/h2>\n<p>Na da\u0148ovou evidenci v\u00e1m mnohdy sta\u010d\u00ed faktura\u010dn\u00ed aplikace, jako je <a href=\"https:\/\/www.idoklad.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">iDoklad<\/a>, nebo jednodu\u0161\u0161\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">software pro da\u0148ovou evidenci<\/a>. Jen\u017ee na \u00fa\u010detnictv\u00ed u\u017e <strong>pot\u0159ebujete plnohodnotn\u00fd \u00fa\u010detn\u00ed program<\/strong>.<\/p>\n<p>V\u00fdhodou je, \u017ee \u00fa\u010detn\u00ed program, nap\u0159. Money S3, v\u00e1m pom\u016f\u017ee nejen s <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/\">veden\u00edm \u00fa\u010detnictv\u00ed a veden\u00edm da\u0148ov\u00e9 evidence<\/a>, ale i s dal\u0161\u00ed agendou, jako jsou:<\/p>\n<ul>\n<li><strong>sklady<\/strong>,<\/li>\n<li>mzdy,<\/li>\n<li><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-s3\/\">kniha j\u00edzd<\/a>,<\/li>\n<li><strong>propojen\u00ed s e-shopem<\/strong><\/li>\n<li>nebo automatizace proces\u016f.<\/li>\n<\/ul>\n<h3>V\u00fdb\u011br \u00fa\u010detn\u00edho programu<\/h3>\n<p>Ne\u017e se pust\u00edte do hled\u00e1n\u00ed, pamatujte, \u017ee v\u00fdb\u011br \u00fa\u010detn\u00edho programu je d\u016fle\u017eit\u00fd krok v \u017eivot\u011b va\u0161\u00ed firmy. Pokud vyberete nevhodn\u011b, m\u00edsto usnadn\u011bn\u00ed pr\u00e1ce si p\u0159id\u00e1te probl\u00e9my. Proto volb\u011b v\u011bnujte dostatek \u010dasu a pozornosti.<\/p>\n<p>P\u0159edem si proto ujasn\u011bte zejm\u00e9na:<\/p>\n<ul>\n<li><strong>sv\u00e9 n\u00e1roky vzhledem k velikosti va\u0161\u00ed firmy<\/strong> \u2013\u2060 a\u0165 \u00fa\u010detn\u00ed syst\u00e9m spln\u00ed v\u0161echny va\u0161e po\u017eadavky, ale nezahlt\u00ed v\u00e1s nepot\u0159ebn\u00fdmi funkcemi,<\/li>\n<li><strong>kolik lid\u00ed \u00fa\u010detn\u00ed program vyu\u017eije<\/strong> \u2013\u2060 pokud v n\u011bm bude do budoucna pracovat v\u00edce zam\u011bstnanc\u016f, pot\u0159ebujete mo\u017enost p\u0159id\u00e1n\u00ed dal\u0161\u00ed licence,<\/li>\n<li><strong>po\u017eadavky na funkce a dopl\u0148kov\u00e9 slu\u017eby<\/strong> \u2013 nap\u0159\u00edklad intuitivn\u00ed prost\u0159ed\u00ed, legislativn\u00ed aktualizace, propojen\u00ed s e-shopem nebo spolehlivou z\u00e1kaznickou podporu.<\/li>\n<\/ul>\n<p>P\u0159i v\u00fdb\u011bru dodavatele se tak\u00e9 zam\u011b\u0159te na jeho <strong>reference <\/strong>od podobn\u011b velk\u00fdch firem z va\u0161eho oboru, na srozumitelnou komunikaci a voln\u011b dostupn\u00e9 <strong>n\u00e1vody. <\/strong>Ujist\u011bte, \u017ee jde o <strong>zavedenou spole\u010dnost<\/strong>, kter\u00e1 jen tak nezanikne.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP<\/strong>: St\u00e1hn\u011bte si bezplatn\u00fd ebook <a href=\"https:\/\/money.cz\/jak-vybrat-ucetni-program\/\">Jak vybrat \u00fa\u010detn\u00ed program<\/a> s detailn\u00edm postupem a praktick\u00fdmi radami.<\/div>\n<h3>P\u0159echod na nov\u00fd \u00fa\u010detn\u00ed program<\/h3>\n<p>Jakmile \u00fa\u010detn\u00ed program po\u0159\u00edd\u00edte, \u010dek\u00e1 v\u00e1s p\u0159ed jeho ostr\u00fdm nasazen\u00edm n\u011bkolik krok\u016f.<\/p>\n<p><strong>1. Instalace a nastaven\u00ed agendy<\/strong><\/p>\n<p>Software si nejprve st\u00e1hnete a nainstalujete jako jak\u00fdkoliv jin\u00fd po\u010d\u00edta\u010dov\u00fd program. Po prvn\u00edm spu\u0161t\u011bn\u00ed v\u00e1s syst\u00e9m provede nastaven\u00edm agendy pomoc\u00ed n\u011bkolika ot\u00e1zek. Nap\u0159\u00edklad, zda spolupracujete s extern\u00ed \u00fa\u010detn\u00ed, nebo \u00fa\u010dtujete intern\u011b. Nebo jestli jste fyzick\u00e1 osoba, pr\u00e1vnick\u00e1 osoba, p\u0159\u00edpadn\u011b neziskov\u00e1 organizace.<\/p>\n<p><strong>2. Zorientov\u00e1n\u00ed se v programu<\/strong><\/p>\n<p>V\u0161ichni lid\u00e9, kte\u0159\u00ed v programu budou pracovat, se v n\u011bm pot\u0159ebuj\u00ed zorientovat. M\u011bli by si nane\u010disto vyzkou\u0161et nap\u0159\u00edklad vystaven\u00ed faktury, zalo\u017een\u00ed skladov\u00e9 karty nebo p\u0159id\u00e1n\u00ed kontaktu do adres\u00e1\u0159e. Vyu\u017eijete k tomu videa a n\u00e1vody, kter\u00e9 v\u00e1m poskytne dodavatel.<\/p>\n<p><strong>3. Import dat<\/strong><\/p>\n<p>Do \u00fa\u010detn\u00edho programu budete muset importovat dosavadn\u00ed \u00fa\u010detn\u00ed data, abyste je m\u011bli p\u0159ehledn\u011b na jednom m\u00edst\u011b. \u00da\u010detn\u00ed program obvykle umo\u017e\u0148uje import dat v XML form\u00e1tu nebo z Excelu.<\/p>\n<p><strong>4. Z\u00e1kladn\u00ed nastaven\u00ed programu<\/strong><\/p>\n<p>Na z\u00e1v\u011br si je\u0161t\u011b podrobn\u011b projd\u011bte nastaven\u00ed programu a upravte si prost\u0159ed\u00ed podle sebe. Nastavte nap\u0159\u00edklad \u00fa\u010detn\u00ed rok, p\u0159\u00edstupov\u00e1 pr\u00e1va, z\u00e1lohov\u00e1n\u00ed nebo chov\u00e1n\u00ed jednotliv\u00fdch funkc\u00ed. Jakmile m\u00e1te nastaven\u00ed hotov\u00e9, m\u016f\u017eete se pustit do \u00fa\u010dtov\u00e1n\u00ed.<\/p>\n<h2>P\u0159echod z da\u0148ov\u00e9 evidence na pau\u0161\u00e1l<\/h2>\n<p>Pojmem pau\u0161\u00e1ln\u00ed v\u00fddaje ozna\u010dujeme v\u00fddaje procentem z\u202fp\u0159\u00edjm\u016f, kter\u00e9 p\u0159edstavuj\u00ed <strong>nejjednodu\u0161\u0161\u00ed a \u010dasto i nejv\u00fdhodn\u011bj\u0161\u00ed zp\u016fsob<\/strong>, jak m\u016f\u017eete uplatnit v\u00fddaje ze sv\u00e9ho podnik\u00e1n\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<p>K p\u0159echodu od da\u0148ov\u00e9 evidence k pau\u0161\u00e1lu dosp\u011bjete nap\u0159\u00edklad v moment\u011b, kdy v\u00e1m v\u00fdrazn\u011b poklesnou v\u00fddaje.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>:<br \/>\n<em>Petr si zalo\u017eil \u017eivnost a rozhodl se uplat\u0148ovat <\/em><strong><em>skute\u010dn\u00e9 v\u00fddaje <\/em><\/strong><em>prost\u0159ednictv\u00edm da\u0148ov\u00e9 evidence.<\/em><\/p>\n<p><em>V\u011bnoval se grafice a focen\u00ed \u2013 pronajal si ateli\u00e9r, koupil si do n\u011bj kvalitn\u00ed osv\u011btlen\u00ed, kameru, fotoapar\u00e1t a notebook. V prvn\u00edm roce tak jeho <\/em><strong><em>v\u00fddaje byly obrovsk\u00e9<\/em><\/strong><em>.<\/em><\/p>\n<p><em>Postupem \u010dasu se p\u0159esunul do levn\u011bj\u0161\u00edho pron\u00e1jmu a v\u0161echen n\u00e1bytek prost\u0159ednictv\u00edm odpis\u016f odepsal. Jeho ro\u010dn\u00ed <\/em><strong><em>v\u00fddaje tak klesly na minimum<\/em><\/strong><em>. Krom\u011b n\u00e1kup\u016f kancel\u00e1\u0159sk\u00fdch pot\u0159eb a placen\u00ed n\u00e1jmu si sv\u016fj z\u00e1klad dan\u011b nemohl nijak sn\u00ed\u017eit.<\/em><\/p>\n<p><em>Rozhodl se proto uplat\u0148ovat v\u00fddaje procentem z p\u0159\u00edjm\u016f. P\u0159i poskytov\u00e1n\u00ed grafick\u00fdch a fotografick\u00fdch slu\u017eeb si m\u016f\u017ee jako v\u00fddaje uplatnit a\u017e 60 % sv\u00fdch p\u0159\u00edjm\u016f za rok (av\u0161ak maxim\u00e1ln\u011b 1,2 milionu korun ro\u010dn\u011b), co\u017e je pro n\u011bj mnohem <\/em><strong><em>v\u00fdhodn\u011bj\u0161\u00ed<\/em><\/strong><em>.<\/em><\/p>\n<p>Z\u00e1kon v\u00e1m umo\u017e\u0148uje si <strong>uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje<\/strong> ve v\u00fd\u0161i:<\/p>\n<ul>\n<li><strong>80 %<\/strong> z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a z p\u0159\u00edjm\u016f z \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed \u0159emesln\u00e9ho, maxim\u00e1ln\u011b 1 600 000 K\u010d,<\/li>\n<li><strong>60 % <\/strong>z p\u0159\u00edjm\u016f ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed, maxim\u00e1ln\u011b 1 200 000 K\u010d,<\/li>\n<li><strong>30 %<\/strong> z p\u0159\u00edjm\u016f z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku, maxim\u00e1ln\u011b 600 000 K\u010d,<\/li>\n<li><strong>40 %<\/strong> z jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, maxim\u00e1ln\u011b 800 000 K\u010d.<\/li>\n<\/ul>\n<p>Pokud jste vedli da\u0148ovou evidenci a nyn\u00ed chcete uplat\u0148ovat pau\u0161\u00e1ln\u00ed v\u00fddaje procentem z p\u0159\u00edjm\u016f, mus\u00edte si<strong> upravit z\u00e1klad dan\u011b p\u0159ede\u0161l\u00e9ho roku<\/strong>.<\/p>\n<p>K tomu slou\u017e\u00ed <strong>dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>, kter\u00e9 cel\u00e9 op\u011btovn\u011b zpracujete a nav\u00edc vypln\u00edte odd\u00edl 6 a tabulku E v p\u0159\u00edloze \u010d. 1. Nezbytn\u00e9 \u00fapravy z\u00e1kladu dan\u011b provedete dle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#:~:text=(8)%20V%C3%BDsledek,z%C3%A1klad%20dan%C4%9B%20neupravuje.\" target=\"_blank\" rel=\"noopener\">\u00a7 23 odst. 8 p\u00edsm. b) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/a>.<\/p>\n<p>Jestli\u017ee zm\u011bn\u00edte da\u0148ov\u00fd z\u00e1klad, mus\u00edte podat i<strong> opravn\u00e9 p\u0159ehledy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed i na zdravotn\u00ed poji\u0161\u0165ovnu<\/strong>.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP<\/strong>: Spo\u010d\u00edtejte si, co je pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed \u2013 uplat\u0148ov\u00e1n\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">skute\u010dn\u00fdch, nebo pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f<\/a>?<\/p>\n<\/div>\n<p>Hled\u00e1te-li vhodn\u00fd program pro <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">veden\u00ed \u00fa\u010detnictv\u00ed<\/a>, vyzkou\u0161ejte <a href=\"https:\/\/money.cz\/\">Money S3<\/a>. Pat\u0159\u00ed k nejobl\u00edben\u011bj\u0161\u00edm \u00fa\u010detn\u00edm syst\u00e9m\u016fm na trhu. Nab\u00edz\u00ed demoverzi <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 Start<\/a> zdarma, kter\u00e1 je obsahuje v\u0161echny funkce a nen\u00ed omezen\u00e1 \u010dasov\u011b, ale pouze po\u010dtem doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159edstavte si, \u017ee jste hranici obratu (po\u010d\u00edtaj\u00ed se do n\u011bj i osvobozen\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed) za kalend\u00e1\u0159n\u00ed rok p\u0159ekro\u010dili v roce 2020. Od 1. ledna 2021 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2154,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[125,372,52,145,99,378],"class_list":["post-2152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidence","category-ucetnictvi-2","tag-danova-evidence","tag-funkce-ucetniho-programu","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-rust-firmy","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2152","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=2152"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2152\/revisions"}],"predecessor-version":[{"id":9120,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2152\/revisions\/9120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2154"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}