{"id":2384,"date":"2025-02-05T10:19:39","date_gmt":"2025-02-05T09:19:39","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/auto-pro-soukrome-i-sluzebni-ucely-co-dat-do-nakladu\/"},"modified":"2025-02-05T10:19:42","modified_gmt":"2025-02-05T09:19:42","slug":"auto-pro-soukrome-i-sluzebni-ucely-co-dat-do-nakladu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/auto-pro-soukrome-i-sluzebni-ucely-co-dat-do-nakladu\/","title":{"rendered":"Auto pro soukrom\u00e9 i slu\u017eebn\u00ed \u00fa\u010dely v podnik\u00e1n\u00ed: co d\u00e1t do n\u00e1klad\u016f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Vyberte si ze t\u0159ech zp\u016fsob\u016f pro uplatn\u011bn\u00ed v\u00fddaj\u016f na dopravu a pod\u00edvejte se, jak n\u00e1klady d\u011blit. Vezm\u011bte v \u00favahu jak \u010dasto jezd\u00edte a zdali je auto sou\u010d\u00e1st\u00ed obchodn\u00edho majetku va\u0161\u00ed firmy.<\/span><\/p>\n<h2>Zjednodu\u0161en\u00ed d\u00edky pau\u0161\u00e1lu na dopravu<\/h2>\n<p><span style=\"font-weight: 400;\">Tento zp\u016fsob pou\u017eijete jedin\u011b, pokud vedete <\/span><b>da\u0148ovou evidenci a uplat\u0148ujete skute\u010dn\u00e9 v\u00fddaje<\/b><span style=\"font-weight: 400;\"> podle doklad\u016f. Nevyu\u017e\u00edv\u00e1te tedy pau\u0161\u00e1ln\u00ed da\u0148 ani pau\u0161\u00e1ln\u00ed v\u00fddaje. Pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu se \u0159\u00edd\u00ed ustanoven\u00edm \u00a7 24 odst. 2 p\u00edsm. zt) <\/span><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p24\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00fdhodou je, \u017ee <\/span><b>nemus\u00edte n\u00e1klady nijak rozd\u011blovat<\/b><span style=\"font-weight: 400;\">, skladovat \u00fa\u010dtenky za benz\u00edn a parkov\u00e1n\u00ed (pokud jste nepl\u00e1tci DPH) nebo po\u010d\u00edtat ujet\u00e9 kilometry. Uplatn\u00edte m\u00edsto toho pau\u0161\u00e1ln\u00ed \u010d\u00e1stku. Pokud auto vyu\u017e\u00edv\u00e1te pouze pro sv\u00e9 podnik\u00e1n\u00ed a nep\u016fj\u010dujete ho nikomu jin\u00e9mu, vyjma spolupracovn\u00edka \u010di zam\u011bstnance, pou\u017eijete sazbu <\/span><b>5 000 K\u010d za m\u011bs\u00edc<\/b><span style=\"font-weight: 400;\"> (n\u00ed\u017ee si vysv\u011btl\u00edme, jak se pau\u0161\u00e1l sni\u017euje, kdy\u017e auto vyu\u017e\u00edv\u00e1te i k soukrom\u00fdm \u00fa\u010del\u016fm).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jak pau\u0161\u00e1l p\u0159esn\u011b funguje:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mus\u00edte b\u00fdt vlastn\u00edkem nebo spoluvlastn\u00edkem vozidla, p\u0159\u00edpadn\u011b m\u00e1te vozidlo v n\u00e1jmu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">M\u016f\u017ee se jednat o <\/span><b>osobn\u00ed auto \u010di n\u00e1kladn\u00ed auto<\/b><span style=\"font-weight: 400;\"> a dal\u0161\u00ed vozidla z kategorie L, naopak nem\u016f\u017eete pau\u0161\u00e1l uplatnit na zem\u011bd\u011blsk\u00e9 a lesnick\u00e9 traktory \u010di pracovn\u00ed stroje.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pokud auto po\u0159\u00edd\u00edte nebo prod\u00e1te v pr\u016fb\u011bhu m\u011bs\u00edce, uplatn\u00edte jen pom\u011brnou \u010d\u00e1st pau\u0161\u00e1lu.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pau\u0161\u00e1l uplatn\u00edte <\/span><b>maxim\u00e1ln\u011b na t\u0159i vozidla<\/b><span style=\"font-weight: 400;\">, a\u0165 u\u017e jsou, nebo nejsou zahrnuta v obchodn\u00edm majetku.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">U auta ve spole\u010dn\u00e9m jm\u011bn\u00ed man\u017eel\u016f nebo ve spoluvlastnictv\u00ed mus\u00edte mezi sebe \u010d\u00e1stku 5 000 K\u010d rozpo\u010d\u00edtat.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">U vozidla za\u0159azen\u00e9ho v <\/span><b>obchodn\u00edm majetku \u010di v n\u00e1jmu<\/b><span style=\"font-weight: 400;\">, m\u016f\u017eete k pau\u0161\u00e1lu nav\u00edc uplatnit <\/span><b>v\u00fddaje souvisej\u00edc\u00ed s provozem<\/b><span style=\"font-weight: 400;\"> vozidla, jako jsou opravy a \u00fadr\u017eba vozidla, n\u00e1jemn\u00e9, da\u0148ov\u00e9 odpisy, pojistn\u00e9, silni\u010dn\u00ed da\u0148 nebo d\u00e1lni\u010dn\u00ed poplatky (ale u\u017e ne pohonn\u00e9 hmoty a parkovn\u00e9 <\/span><span style=\"font-weight: 400;\">\u2013 ty zahrnuje pau\u0161\u00e1l<\/span><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pokud krom\u011b podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1te <\/span><b>slu\u017eebn\u00ed auto i k soukrom\u00fdm \u00fa\u010del\u016fm<\/b><span style=\"font-weight: 400;\">, pau\u0161\u00e1l kr\u00e1t\u00edte a uplatn\u00edte <\/span><b>pouze 80 %<\/b><span style=\"font-weight: 400;\"> ze z\u00e1kladn\u00ed \u010d\u00e1stky, tedy 4 000 K\u010d.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kr\u00e1tit v\u00fddajov\u00fd pau\u0161\u00e1l m\u016f\u017eete pouze v m\u011bs\u00edc\u00edch, kdy jste auto soukrom\u011b pou\u017eili, odpisy v\u0161ak kr\u00e1t\u00edte po cel\u00fd rok.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sazbou 80 % kr\u00e1t\u00edte i v\u00fddaje souvisej\u00edc\u00ed s provozem, vyjma <\/span><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-zjistit-jestli-mate-povinnost-platit-silnicni-dan-z-vaseho-auta\/\"><span style=\"font-weight: 400;\">silni\u010dn\u00ed dan\u011b<\/span><\/a><span style=\"font-weight: 400;\">, kter\u00e1 je v\u017edy uznateln\u00e1 v pln\u00e9 v\u00fd\u0161i.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pokud m\u00e1te v\u00edce aut, na kter\u00e1 uplat\u0148ujete pau\u0161\u00e1l, kr\u00e1tit sm\u00edte pouze u jednoho (tj. z max. t\u0159\u00ed aut, na kter\u00e1 m\u016f\u017eete uplat\u0148ovat pau\u0161\u00e1l, m\u016f\u017eete jen jedno pou\u017e\u00edvat k soukrom\u00fdm \u00fa\u010del\u016fm).\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A\u010dkoliv se zd\u00e1, \u017ee nemus\u00edte j\u00edzdy evidovat, pod\u00edvejte se rad\u011bji bl\u00ed\u017e na situace, <\/span><span style=\"font-weight: 400;\">kdy je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kniha-jizd-srozumitelny-navod-i-zacatecniky\/\">knihu j\u00edzd pot\u0159eba v\u00e9st<\/a><\/span><span style=\"font-weight: 400;\"> bez ohledu na vyu\u017e\u00edv\u00e1n\u00ed pau\u0161\u00e1lu na dopravu.<\/span><\/p>\n<figure id=\"attachment_5697\" aria-describedby=\"caption-attachment-5697\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5697 size-large\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/pexels-dids-3791193-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-5697\" class=\"wp-caption-text\">Evidenci j\u00edzd si usnadn\u00edte s pomoc\u00ed \u00fa\u010detn\u00edho programu.<\/figcaption><\/figure>\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>Uplatn\u011bn\u00ed v\u00fddaj\u016f na z\u00e1klad\u011b doklad\u016f<\/h2>\n<p><span style=\"font-weight: 400;\">Druh\u00fd zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f je uplatn\u011bn\u00ed<\/span> <span style=\"font-weight: 400;\">re\u00e1ln\u00fdch n\u00e1klad\u016f na benz\u00edn, parkovn\u00e9 a dal\u0161\u00ed polo\u017eky souvisej\u00edc\u00ed se servisem a provozem auta (nap\u0159. povinn\u00e9 ru\u010den\u00ed, STK, p\u0159ezut\u00ed <a href=\"https:\/\/www.vseumel.cz\/zimni-pneumatiky-recenze\/\">pneumatik<\/a>, d\u00e1lni\u010dn\u00ed zn\u00e1mka). V tomto p\u0159\u00edpad\u011b pot\u0159ebujete <\/span><b>dolo\u017eit v\u0161echny souvisej\u00edc\u00ed \u00fa\u010dtenky<\/b><span style=\"font-weight: 400;\"> a tak\u00e9 mus\u00edte <\/span><span style=\"font-weight: 400;\">evidovat j\u00edzdy<\/span><span style=\"font-weight: 400;\">. Abyste si usnadnili pr\u00e1ci, zvolte vhodnou <\/span><span style=\"font-weight: 400;\">formu pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kniha-jizd-srozumitelny-navod-i-zacatecniky\/\">veden\u00ed knihy j\u00edzd<\/a><\/span><span style=\"font-weight: 400;\">, vyu\u017e\u00edt m\u016f\u017eete t\u0159eba <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">I tady uplatn\u00edte odpisy v p\u0159\u00edpad\u011b auta za\u0159azen\u00e9ho do obchodn\u00edho majetku nebo n\u00e1jemn\u00e9 za auto v p\u0159\u00edpad\u011b auta na leasing. Tuto variantu vyu\u017e\u00edvaj\u00ed obvykle podnikatel\u00e9, kte\u0159\u00ed<\/span><b> jezd\u00ed autem \u010dasto <\/b><span style=\"font-weight: 400;\">a maj\u00ed vy\u0161\u0161\u00ed v\u00fddaje, ne\u017e je pau\u0161\u00e1l.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V p\u0159\u00edpad\u011b u\u017e\u00edv\u00e1n\u00ed auta i <\/span><b>pro soukrom\u00e9 \u00fa\u010dely<\/b><span style=\"font-weight: 400;\">, kr\u00e1t\u00edte v\u00fddaje, odpisy i n\u00e1jemn\u00e9 podle toho, jak \u010dasto jste autem jezdili<\/span> <span style=\"font-weight: 400;\">mimo pr\u00e1ci. V knize j\u00edzd proto <\/span><b>evidujete ka\u017edou j\u00edzdu podle \u00fa\u010delu<\/b><span style=\"font-weight: 400;\"> a dopln\u00edte v\u0161echny podrobnosti p\u0159edepsan\u00e9 v knize.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Z hlediska dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob uplatn\u00edte<\/span> <span style=\"font-weight: 400;\">za zda\u0148ovac\u00ed obdob\u00ed <\/span><b>pom\u011brnou \u010d\u00e1st v\u00fddaj\u016f<\/b><span style=\"font-weight: 400;\"> do da\u0148ov\u00fdch v\u00fddaj\u016f a zbytek do neda\u0148ov\u00fdch. Jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">OSV\u010c<\/a> uplatn\u00edte podle pom\u011bru soukrom\u00fdch a pracovn\u00edch j\u00edzd i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">n\u00e1rok na odpo\u010det DPH<\/a>.<\/span><\/p>\n<h2>N\u00e1hrada za auto a ujet\u00e9 kilometry u soukrom\u00e9ho vozidla<\/h2>\n<p><span style=\"font-weight: 400;\">Pokud pro slu\u017eebn\u00ed cesty pou\u017e\u00edv\u00e1te soukrom\u00e9 auto, kter\u00e9 jste nevlo\u017eili do majetku firmy, vyu\u017eijete tzv. <\/span><b>n\u00e1hradu za auto a pohonn\u00e9 hmoty<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Samotnou n\u00e1hradu za pohonn\u00e9 hmoty (bez n\u00e1hrady za auto) vyu\u017eijete, kdy\u017e si t\u0159eba p\u016fj\u010d\u00edte auto bezplatn\u011b od kamar\u00e1da nebo pojedete autem, kter\u00e9 je na leasing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro v\u00fdpo\u010det pou\u017eijete sazbu z\u00e1kladn\u00ed n\u00e1hrady za pou\u017eit\u00ed osobn\u00edho vozidla za 1 km, kterou ud\u00e1v\u00e1 <\/span><a href=\"https:\/\/www.suip.cz\/vsechny-clanky\/-\/asset_publisher\/BwIpyjT9IXe0\/content\/id\/1039345\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">aktu\u00e1ln\u00ed<\/span><\/a><span style=\"font-weight: 400;\"> vyhl\u00e1\u0161ka. N\u00e1hrada za spot\u0159ebovan\u00e9 hmoty se odv\u00edj\u00ed <\/span><b>od vyhl\u00e1\u0161en\u00fdch pr\u016fm\u011brn\u00fdch cen a spot\u0159eby vozu <\/b><span style=\"font-weight: 400;\">Ministerstvem financ\u00ed. Tady pou\u017eijete \u00fadaj z technick\u00e9ho pr\u016fkazu o pr\u016fm\u011brn\u00e9 spot\u0159eb\u011b pro kombinovan\u00fd provoz a vyn\u00e1sob\u00edte ho pr\u016fm\u011brnou cenou pohonn\u00fdch hmot.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-s3\/\">Program na Knihu j\u00edzd<\/a> obsahuj\u00ed v\u0161echny komplety \u00fa\u010detn\u00edho syst\u00e9mu Money S3. Pokud hled\u00e1te propracovan\u00fd program, kter\u00fd <\/span><b>obsahuje i mapy a knihu j\u00edzd vytvo\u0159\u00ed automaticky<\/b><span style=\"font-weight: 400;\">, vyzkou\u0161ejte modul <\/span><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-a-cestovni-nahrady-s3\/\"><span style=\"font-weight: 400;\">Kniha j\u00edzd a cestovn\u00ed n\u00e1hrady<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, na co nezapomenout v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kupni-smlouva-na-auto-a-co-dalsiho-si-pohlidat-pri-porizeni-vozidla-do-podnikani\/\">kupn\u00ed smlouv\u011b na auto<\/a>.<\/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\/2384\">\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\/2384\">\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>Poskytnut\u00ed slu\u017eebn\u00edho auta zam\u011bstnanc\u016fm pro soukrom\u00e9 \u00fa\u010dely<\/h2>\n<p>S vyu\u017e\u00edv\u00e1n\u00edm slu\u017eebn\u00edho auta souvis\u00ed tak\u00e9 takzvan\u00e9 p\u0159idan\u011bn\u00ed. Pokud toti\u017e jako zam\u011bstnavatel umo\u017en\u00edte zam\u011bstnanc\u016fm pou\u017e\u00edvat slu\u017eebn\u00ed vozidlo pro soukrom\u00e9 \u00fa\u010dely, vznikne jim t\u00edm <strong>nepen\u011b\u017en\u00ed p\u0159\u00edjem<\/strong>.<\/p>\n<p>Od roku 2024 plat\u00ed, \u017ee pro v\u00fdpo\u010det \u010d\u00e1stky p\u0159\u00edjmu vyu\u017eijete jednu z n\u00e1sleduj\u00edc\u00edch t\u0159\u00ed sazeb. V\u0161echny se po\u010d\u00edtaj\u00ed ze <strong>vstupn\u00ed ceny vozidla v\u010detn\u011b DPH<\/strong>.<\/p>\n<ul>\n<li aria-level=\"1\">0,25 % \u2013 u bezemisn\u00edch vozidel,<\/li>\n<li aria-level=\"1\">0,5 % \u2013 u n\u00edzkoemisn\u00edch vozidel,<\/li>\n<li aria-level=\"1\">1 % \u2013 u ostatn\u00edch vozidel.<\/li>\n<\/ul>\n<p>Pokud tedy po\u0159\u00edd\u00edte bezemisn\u00ed auto v hodnot\u011b 1 000 000 K\u010d, zam\u011bstnanci se do da\u0148ov\u00e9ho z\u00e1kladu ka\u017ed\u00fd m\u011bs\u00edc zapo\u010d\u00edt\u00e1 2 500 K\u010d nepen\u011b\u017en\u00edho p\u0159\u00edjmu.<\/p>\n<p>Specifick\u00e1 situace nast\u00e1v\u00e1, pokud zam\u011bstnanec v jednom m\u011bs\u00edci pou\u017eije k soukrom\u00fdm \u00fa\u010del\u016fm <strong>v\u00edce firemn\u00edch vozidel<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b jsou dv\u011b varianty, jak je zapo\u010d\u00edtat do da\u0148ov\u00e9ho z\u00e1kladu:<\/p>\n<ol>\n<li aria-level=\"1\">Kdy\u017e je pou\u017e\u00edv\u00e1 <strong>postupn\u011b <\/strong>(nap\u0159\u00edklad kv\u016fli poru\u0161e jednoho z nich), nepen\u011b\u017en\u00ed p\u0159\u00edjem po\u010d\u00edt\u00e1te pouze z hodnoty nejdra\u017e\u0161\u00edho z nich.<\/li>\n<li aria-level=\"1\">Kdy\u017e pou\u017e\u00edv\u00e1 v\u00edce vozidel <strong>soub\u011b\u017en\u011b<\/strong>, mus\u00edte se\u010d\u00edst \u010d\u00e1stky nepen\u011b\u017en\u00edch p\u0159\u00edjm\u016f za v\u0161echna pou\u017eit\u00e1 vozidla.<\/li>\n<\/ol>\n<p>V p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanci dobrovoln\u011b <strong>hrad\u00edte i pohonn\u00e9 hmoty<\/strong>, kter\u00e9 spot\u0159ebuje p\u0159i sv\u00fdch soukrom\u00fdch cest\u00e1ch, mus\u00edte jejich cenu p\u0159i\u010d\u00edst k jeho nepen\u011b\u017en\u00edm p\u0159\u00edjm\u016fm.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vyberte si ze t\u0159ech zp\u016fsob\u016f pro uplatn\u011bn\u00ed v\u00fddaj\u016f na dopravu a pod\u00edvejte se, jak n\u00e1klady d\u011blit. Vezm\u011bte v \u00favahu jak \u010dasto jezd\u00edte a zdali je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2386,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[125,90],"class_list":["post-2384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-danova-evidence","tag-financni-leasing"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2384","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=2384"}],"version-history":[{"count":11,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2384\/revisions"}],"predecessor-version":[{"id":16691,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2384\/revisions\/16691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2386"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}