{"id":3781,"date":"2025-09-26T17:34:00","date_gmt":"2025-09-26T15:34:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti-2\/"},"modified":"2026-04-13T13:41:13","modified_gmt":"2026-04-13T11:41:13","slug":"nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/nez-zacnete-podnikat-kroky-nutne-k-zalozeni-zivnosti\/","title":{"rendered":"Jak si zalo\u017eit \u017eivnost a z\u00edskat \u017eivnostensk\u00fd list krok za krokem"},"content":{"rendered":"<h2>Co je to \u017eivnost a kdo m\u016f\u017ee podnikat na \u201e\u017eivnos\u0165\u00e1k\u201d<\/h2>\n<p>Podle <strong>Z\u00e1kona o \u017eivnostensk\u00e9m podnik\u00e1n\u00ed <\/strong>je to:<\/p>\n<p>\u201eSoustavn\u00e1 \u010dinnost provozovan\u00e1 samostatn\u011b vlastn\u00edm jm\u00e9nem, na vlastn\u00ed zodpov\u011bdnost, za \u00fa\u010delem dosa\u017een\u00ed zisku a za podm\u00ednek stanoven\u00fdch \u017eivnostensk\u00fdm z\u00e1konem.\u201d<\/p>\n<p>Jin\u00fdmi slovy je to kter\u00fdkoliv podnikatel od elektrik\u00e1\u0159e po konzultanta, kter\u00fd podnik\u00e1 na \u017eivnostensk\u00fd list a splnil n\u00e1sleduj\u00edc\u00ed <strong>podm\u00ednky <\/strong><strong>k zalo\u017een\u00ed \u017eivnosti<\/strong>:<\/p>\n<ul>\n<li>dovr\u0161il v\u011bk <strong>18 let <\/strong><span style=\"font-weight: 400\">(pokud jste mlad\u0161\u00ed, pot\u0159ebujete odpov\u011bdn\u00e9ho z\u00e1stupce, kter\u00e9ho v\u00e1m ustanov\u00ed rodi\u010de, a souhlas soudu)<\/span>,<\/li>\n<li>je <strong>zp\u016fsobil\u00fd k pr\u00e1vn\u00edm \u00fakon\u016fm <\/strong>(dokl\u00e1d\u00e1 se ob\u010dansk\u00fdm pr\u016fkazem),<\/li>\n<li>je <strong>bez\u00fahonn\u00fd <\/strong>(dokl\u00e1d\u00e1 se v\u00fdpisem z rejst\u0159\u00edku trest\u016f),<\/li>\n<li>spl\u0148uje <strong>kvalifika\u010dn\u00ed po\u017eadavky <\/strong>kladen\u00e9 na dan\u00fd druh podnik\u00e1n\u00ed (viz typ \u017eivnosti n\u00ed\u017ee).<\/li>\n<\/ul>\n<h2>Prvn\u00ed kroky povedou na \u017eivnostensk\u00fd \u00fa\u0159ad<\/h2>\n<p>Vydat se m\u016f\u017eete na kter\u00fdkoliv \u017eivnostensk\u00fd \u00fa\u0159ad, bez ohledu na to, kde bydl\u00edte. S sebou si nezapome\u0148te:<\/p>\n<ul>\n<li><strong>doklad toto\u017enosti <\/strong>(ob\u010dansk\u00fd pr\u016fkaz),<\/li>\n<li><strong>1 000 K\u010d <\/strong>na poplatek za zalo\u017een\u00ed \u017eivnosti (p\u0159i elektronick\u00e9m ohl\u00e1\u0161en\u00ed stoj\u00ed 800 K\u010d).<\/li>\n<\/ul>\n<p>V\u00fdpis z <strong>rejst\u0159\u00edku trest\u016f <\/strong>nosit nemus\u00edte, \u00fa\u0159ad si ho obstar\u00e1 s\u00e1m.<\/p>\n<p>K zalo\u017een\u00ed \u017eivnosti sta\u010d\u00ed, kdy\u017e vypln\u00edte pouze <strong>Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/strong>. To je v\u0161e, \u017e\u00e1dn\u00e9 dal\u0161\u00ed \u00fa\u0159ady ob\u011bh\u00e1vat nemus\u00edte. A zvl\u00e1dnete to dokonce i online \u2013 z <a href=\"https:\/\/rzp.gov.cz\/jrf\/cs\/\" target=\"_blank\" rel=\"noopener\">aplikace<\/a> ho elektronicky ode\u0161lete na podatelnu \u017eivnostensk\u00e9ho \u00fa\u0159adu nebo do datov\u00e9 schr\u00e1nky \u00fa\u0159adu. Konkr\u00e9tn\u00ed informace, t\u0159eba \u010d\u00edslo datov\u00e9 schr\u00e1nky, najdete na str\u00e1nce va\u0161eho \u017eivnostensk\u00e9ho \u00fa\u0159adu.<\/p>\n<p>Abyste mohli formul\u00e1\u0159 v aplikaci od Ministerstva pr\u016fmyslu a obchodu vyplnit, mus\u00edte se nejd\u0159\u00edve p\u0159ihl\u00e1sit, nap\u0159. bankovn\u00ed identitou, eOb\u010dankou nebo mobiln\u00edm kl\u00ed\u010dem eGovernmentu.<\/p>\n<p>P\u0159i vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e k zalo\u017een\u00ed \u017eivnosti v\u00e1s pravd\u011bpodobn\u011b napadne n\u011bkolik ot\u00e1zek. Zde jsou odpov\u011bdi na ty nej\u010dast\u011bj\u0161\u00ed.<\/p>\n<h3>1) Jak\u00fd typ \u017eivnosti pot\u0159ebuji k zalo\u017een\u00ed podnik\u00e1n\u00ed?<\/h3>\n<p><strong>Voln\u00e1 <\/strong>\u2013 mus\u00edte splnit jen v\u00fd\u0161e uveden\u00e9 v\u0161eobecn\u00e9 podm\u00ednky. Pat\u0159\u00ed sem nap\u0159\u00edklad v\u00fdroba textili\u00ed, zprost\u0159edkov\u00e1n\u00ed obchodu a slu\u017eeb nebo marketingov\u00e1 a poradensk\u00e1 \u010dinnost.<\/p>\n<p><strong>V\u00e1zan\u00e1 <\/strong>\u2013 mus\u00edte prok\u00e1zat odbornou zp\u016fsobilost k dan\u00e9 \u010dinnosti. V\u00e1zanou \u017eivnost pot\u0159ebuj\u00ed \u00fa\u010detn\u00ed, majitel\u00e9 auto\u0161kol, ale i hor\u0161t\u00ed pr\u016fvodci nebo mas\u00e9\u0159i.<\/p>\n<p><strong>\u0158emesln\u00e1 <\/strong>\u2013 m\u00e1te povinnost dolo\u017eit v\u00fdu\u010dn\u00ed list, maturitu v oboru, diplom nebo \u0161estiletou praxi v oboru. Tento typ \u017eivnosti pot\u0159ebuj\u00ed t\u0159eba peka\u0159i, kov\u00e1\u0159i a kade\u0159nice.<\/p>\n<p><strong>Koncesovan\u00e1 <\/strong>\u2013 podm\u00ednkou k jej\u00edmu zalo\u017een\u00ed je prok\u00e1z\u00e1n\u00ed odborn\u00e9 zp\u016fsobilosti a povolen\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu st\u00e1tn\u00ed spr\u00e1vy. Spad\u00e1 sem nap\u0159\u00edklad provozov\u00e1n\u00ed n\u00e1kladn\u00ed dopravy, cestovn\u00ed kancel\u00e1\u0159e nebo poh\u0159ebn\u00ed slu\u017eby.<\/p>\n<h3>2) Jak\u00e9 m\u00e1m zvolit m\u00edsto podnik\u00e1n\u00ed (s\u00eddlo)?<\/h3>\n<p>V\u011bt\u0161ina \u017eivnostn\u00edk\u016f vol\u00ed jako m\u00edsto podnik\u00e1n\u00ed <strong>sv\u00e9 bydli\u0161t\u011b<\/strong>. Pokud jste v pron\u00e1jmu, pot\u0159ebujete souhlas majitele budovy. Ten si s majitelem vy\u0159i\u010fte p\u0159edem a jd\u011bte na \u017eivnostensk\u00fd \u00fa\u0159ad u\u017e s podepsan\u00fdm souhlasem.<\/p>\n<p>S\u00eddlo by m\u011blo b\u00fdt snadno identifikovateln\u00e9 a umo\u017e\u0148ovat bezprobl\u00e9mov\u00e9 doru\u010den\u00ed po\u0161ty i komunikaci s \u00fa\u0159ady \u2013 ozna\u010dte ho na schr\u00e1nce, dve\u0159\u00edch i zvonku viditeln\u011b sv\u00fdm jm\u00e9nem, p\u0159\u00edjmen\u00edm a I\u010c.<\/p>\n<h3>3) Jak je to se soci\u00e1ln\u00edm a zdravotn\u00edm poji\u0161t\u011bn\u00edm?<\/h3>\n<p>Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159 to velmi zjednodu\u0161il. Jeho vypln\u011bn\u00edm se automaticky registrujete jako osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c) na<strong> Okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed <\/strong>(OSSZ) i na sv\u00e9 <strong>zdravotn\u00ed poji\u0161\u0165ovn\u011b<\/strong>.<\/p>\n<p>OSSZ v\u00e1m n\u00e1sledn\u011b ozn\u00e1m\u00ed, kdy a jak platit z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed. Jejich v\u00fd\u0161e se vypo\u010d\u00edt\u00e1 podle toho, jestli je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">podnik\u00e1n\u00ed na OSV\u010c<\/a> va\u0161\u00edm hlavn\u00edm nebo vedlej\u0161\u00edm p\u0159\u00edjmem.<\/p>\n<p>Minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy pro rok 2025 na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed jsou:<\/p>\n<ul>\n<li>u OSV\u010c s hlavn\u00edm \u010dinnost\u00ed: <strong>4 759 K\u010d<\/strong><\/li>\n<li>u OSV\u010c s vedlej\u0161\u00ed \u010dinnost\u00ed: <strong>1 496 K\u010d<\/strong><\/li>\n<\/ul>\n<p>Jako OSV\u010c vedlej\u0161\u00ed nemus\u00edte prvn\u00ed rok platit z\u00e1lohy v\u016fbec. V dal\u0161\u00edch letech plat\u00ed: pokud v\u00e1\u0161 ro\u010dn\u00ed zisk (p\u0159\u00edjmy m\u00ednus v\u00fddaje) nep\u0159ekro\u010d\u00ed takzvanou <strong>rozhodnou \u010d\u00e1stku <\/strong>(pro rok 2025 je to <strong>111 736<\/strong><strong> K\u010d<\/strong>), \u017e\u00e1dn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed\u00a0neplat\u00edte.<\/p>\n<p>Zjist\u011bte si i \u010d\u00edslo \u00fa\u010dtu sv\u00e9 zdravotn\u00ed poji\u0161\u0165ovny. Na n\u011bj budete pos\u00edlat z\u00e1lohov\u00e9 platby na <strong>zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>. Minimum pro rok 2025 je <strong>3 143<\/strong><strong> K\u010d. <\/strong>Minim\u00e1ln\u00ed z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed se t\u00fdk\u00e1 pouze OSV\u010c, pro kter\u00e9 je podnik\u00e1n\u00ed hlavn\u00ed \u010dinnost\u00ed. Vedlej\u0161\u00ed OSV\u010c pr\u016fb\u011b\u017en\u011b z\u00e1lohy neplat\u00ed, po pod\u00e1n\u00ed p\u0159ehledu na zdravotn\u00ed poji\u0161\u0165ovnu se jim v\u0161ak dopo\u010d\u00edt\u00e1 pojistn\u00e9 podle skute\u010dn\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu za p\u0159edchoz\u00ed rok.<\/p>\n<p>Zva\u017ete tak\u00e9, jestli si chcete jako hlavn\u00ed OSV\u010c platit <strong>nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/strong>. Nen\u00ed to va\u0161e z\u00e1konn\u00e1 povinnost, ale v p\u0159\u00edpad\u011b nemoci, \u00farazu nebo mate\u0159stv\u00ed m\u00e1te d\u00edky n\u011bmu n\u00e1rok na finan\u010dn\u00ed d\u00e1vky od st\u00e1tu, kter\u00e9 v\u00e1m \u010d\u00e1ste\u010dn\u011b nahrad\u00ed u\u0161l\u00fd p\u0159\u00edjem. V p\u0159\u00edpad\u011b, \u017ee si ho platit chcete, minim\u00e1ln\u00ed v\u00fd\u0161e je <strong>243<\/strong><strong> K\u010d m\u011bs\u00ed\u010dn\u011b <\/strong>a odv\u00e1d\u00ed se tak\u00e9 na \u00fa\u010det OSSZ.<\/p>\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<h3>4) Jak je to s dan\u011bmi?<\/h3>\n<p>Jako nov\u00e1 OSV\u010c se nemus\u00edte registrovat na finan\u010dn\u00edm \u00fa\u0159ad\u011b (tato novinka plat\u00ed od roku 2024). P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pak pod\u00e1v\u00e1te jednou za rok a z\u00e1rove\u0148 s n\u00edm plat\u00edte vzniklou da\u0148.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed jako OSV\u010c u\u017e nem\u016f\u017eete pod\u00e1vat klasicky na pap\u00edru, ale <strong>pouze elektronicky<\/strong>. Nej\u010dast\u011bji ho podnikatel\u00e9 pod\u00e1vaj\u00ed p\u0159es <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datovou schr\u00e1nku<\/a>, kterou jim st\u00e1t automaticky z\u0159\u00edd\u00ed p\u0159i zalo\u017een\u00ed \u017eivnosti.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed jako OSV\u010c <strong>pod\u00e1v\u00e1te do 2. kv\u011btna<\/strong>. V p\u0159\u00edpad\u011b, \u017ee v\u00e1m p\u0159izn\u00e1n\u00ed chyst\u00e1 da\u0148ov\u00fd poradce, m\u016f\u017ee ho odevzdat a\u017e 1. \u010dervence. Pokud tato data p\u0159ipadaj\u00ed na v\u00edkend \u010di sv\u00e1tek, lh\u016fta se posouv\u00e1 na n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den.<\/p>\n<p>Za\u010d\u00ednaj\u00edc\u00ed podnikatel\u00e9 za prvn\u00ed rok podnik\u00e1n\u00ed d\u00edky da\u0148ov\u00fdm slev\u00e1m \u010dasto neplat\u00ed \u017e\u00e1dn\u00e9 dan\u011b.<\/p>\n<p>M\u016f\u017eete se z\u00e1rove\u0148 dobrovoln\u011b p\u0159ihl\u00e1sit jako <strong>pl\u00e1tce DPH<\/strong>. Povinn\u011b to mus\u00edte ud\u011blat:<\/p>\n<ul>\n<li>jestli\u017ee v\u00e1\u0161 obrat v dan\u00fd kalend\u00e1\u0159n\u00ed rok <strong>p\u0159ekro\u010d\u00ed hranici 2 miliony korun<\/strong> (a z\u00e1rove\u0148 nebude vy\u0161\u0161\u00ed ne\u017e 2 536 500 K\u010d) \u2013 pak se stanete pl\u00e1tcem DPH od 1. ledna n\u00e1sleduj\u00edc\u00edho roku, registrovat k DPH se ov\u0161em mus\u00edte u\u017e do 10 dn\u016f od p\u0159ekro\u010den\u00ed limitu,<\/li>\n<li>pokud v kalend\u00e1\u0159n\u00edm roce <strong>p\u0159ekro\u010d\u00edte <\/strong>hranici obratu ve <strong>v\u00fd\u0161i 2 536 500 K\u010d<\/strong>, stanete se pl\u00e1tcem DPH u\u017e od druh\u00e9ho dne po p\u0159ekon\u00e1n\u00ed t\u00e9to hranice, k DPH se registrujete zp\u011btn\u011b do 10 dn\u016f.<\/li>\n<\/ul>\n<p>Finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m p\u0159id\u011bl\u00ed da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (DI\u010c), kter\u00e9 slou\u017e\u00ed pro komunikaci s \u00fa\u0159adem.<\/p>\n<p><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si v na\u0161em \u010dl\u00e1nku o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">povinnostech OSV\u010c jako pl\u00e1tc\u00edch DPH<\/a>.<\/p>\n<h3>5) Jak funguje pau\u0161\u00e1ln\u00ed da\u0148 a kdy se vyplat\u00ed?<\/h3>\n<p>Jestli\u017ee se jako \u017eivnostn\u00edk p\u0159ihl\u00e1s\u00edte k pau\u0161\u00e1ln\u00ed dani, <strong>jedinou m\u011bs\u00ed\u010dn\u00ed platbou<\/strong> vy\u0159e\u0161\u00edte v\u0161echny sv\u00e9 povinnosti v\u016f\u010di \u00fa\u0159ad\u016fm. V pau\u0161\u00e1ln\u00ed dani je zahrnuta z\u00e1loha na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed i da\u0148 z p\u0159\u00edjm\u016f.<\/p>\n<p>K pau\u0161\u00e1ln\u00ed dani se m\u016f\u017ee p\u0159ihl\u00e1sit pouze podnikatel, kter\u00fd:<\/p>\n<ul>\n<li><strong>nen\u00ed pl\u00e1tcem DPH<\/strong> a nem\u00e1 k n\u00ed registra\u010dn\u00ed povinnost,<\/li>\n<li><strong>nevykon\u00e1v\u00e1 funkci spole\u010dn\u00edka <\/strong>ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti nebo komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti,<\/li>\n<li><strong>nen\u00ed dlu\u017en\u00edkem<\/strong>, v\u016f\u010di kter\u00e9mu by \u00fa\u0159ady zah\u00e1jily insolven\u010dn\u00ed \u0159\u00edzen\u00ed,<\/li>\n<li><strong>nevyd\u011bl\u00e1v\u00e1 si <\/strong>sou\u010dasn\u011b tak\u00e9 v zam\u011bstn\u00e1n\u00ed, kde by pob\u00edral mzdu zdan\u011bnou z\u00e1lohovou dan\u00ed (p\u0159\u00edpustn\u00e1 je pouze mzda, kde se strh\u00e1v\u00e1 sr\u00e1\u017ekov\u00e1 da\u0148 \u2013 nap\u0159\u00edklad p\u0159iv\u00fdd\u011blek formou DPP, pokud m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem nep\u0159es\u00e1hne 11 500 K\u010d a nepodep\u00ed\u0161e se prohl\u00e1\u0161en\u00ed poplatn\u00edka),<\/li>\n<li><strong>nep\u0159es\u00e1hne<\/strong> dal\u0161\u00edmi p\u0159\u00edjmy \u010d\u00e1stku<strong> 50 000 K\u010d za rok<\/strong> \u2013 jedn\u00e1 se o p\u0159\u00edjmy z n\u00e1jm\u016f nebo t\u0159eba \u00faroky z dluhopis\u016f.<\/li>\n<\/ul>\n<p>Od roku 2023 se <strong>pau\u0161\u00e1ln\u00ed da\u0148 d\u011bl\u00ed do t\u0159\u00ed p\u00e1sem<\/strong> \u2013 podnikatel\u00e9 se do nich roz\u0159azuj\u00ed podle v\u00fd\u0161e p\u0159\u00edjm\u016f a druhu vykon\u00e1van\u00e9 \u010dinnosti (respektive uplatniteln\u00e9ho v\u00fddajov\u00e9ho pau\u0161\u00e1lu). Podm\u00ednky a v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy pau\u0161\u00e1ln\u00ed dan\u011b pak jsou:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Typ p\u00e1sma<\/td>\n<td colspan=\"3\">V\u00fd\u0161e p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed<\/td>\n<td>V\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>I.\u00a0p\u00e1smo<\/td>\n<td>do 1 milionu K\u010d bez ohledu na typ \u010dinnosti, ze kter\u00e9 tyto p\u0159\u00edjmy plynou<\/td>\n<td>do 1,5 milionu K\u010d, jestli\u017ee alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f tvo\u0159\u00ed p\u0159\u00edjmy, na kter\u00e9 lze uplatnit 80% nebo 60% v\u00fddajov\u00fd pau\u0161\u00e1l<\/td>\n<td>do 2 milion\u016f K\u010d, jestli\u017ee alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f tvo\u0159\u00ed p\u0159\u00edjmy, na kter\u00e9 lze uplatnit 80% v\u00fddajov\u00fd pau\u0161\u00e1l<\/td>\n<td>8\u00a0716\u00a0K\u010d<\/td>\n<\/tr>\n<tr>\n<td>II.\u00a0p\u00e1smo<\/td>\n<td>do 1,5 milionu K\u010d bez ohledu na typ \u010dinnosti, ze kter\u00e9 tyto p\u0159\u00edjmy plynou<\/td>\n<td colspan=\"2\">do 2 milion\u016f K\u010d, jestli\u017ee alespo\u0148 75 % t\u011bchto p\u0159\u00edjm\u016f tvo\u0159\u00ed p\u0159\u00edjmy, na kter\u00e9 lze uplatnit 80% nebo 60% v\u00fddajov\u00fd pau\u0161\u00e1l<\/td>\n<td>16\u00a0745\u00a0K\u010d<\/td>\n<\/tr>\n<tr>\n<td>III.\u00a0p\u00e1smo<\/td>\n<td colspan=\"3\">do 2 milion\u016f K\u010d bez ohledu na typ \u010dinnosti, ze kter\u00e9 tyto p\u0159\u00edjmy plynou<\/td>\n<td>27\u00a0139\u00a0K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdhodou v pau\u0161\u00e1ln\u00edm re\u017eimu je, \u017ee <strong>nemus\u00edte pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> ani p\u0159ehledy pro poji\u0161\u0165ovny. Nev\u00fdhodou naopak je, \u017ee si nem\u016f\u017eete uplatnit da\u0148ov\u00e9 slevy \u010di po\u017e\u00e1dat finan\u010dn\u00ed \u00fa\u0159ad o vyplacen\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danovy-bonus-na-dite-v-roce-2022-kdy-na-nej-mate-narok\/\">da\u0148ov\u00e9ho bonusu na d\u011bti<\/a>.<\/p>\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si, jak\u00e9 podm\u00ednky mus\u00edte splnit pro vstup do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00edho re\u017eimu<\/a>.<\/p>\n<h3>6) Mus\u00edm si v\u00e9st \u00fa\u010detnictv\u00ed?<\/h3>\n<p><a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a> si mus\u00edte v\u00e9st pouze v p\u0159\u00edpad\u011b, \u017ee va\u0161e p\u0159\u00edjmy p\u0159es\u00e1hnou za zda\u0148ovac\u00ed obdob\u00ed 25 milion\u016f korun nebo pokud jste jako podnikatel\u00e9 zaps\u00e1ni v obchodn\u00edm rejst\u0159\u00edku. Pokud ne, sta\u010d\u00ed v\u00e1m pouze <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\"><strong>da\u0148ov\u00e1 evidence <\/strong><\/a>nebo <strong>evidence p\u0159\u00edjm\u016f<\/strong>. To zvl\u00e1dnete i bez znalosti \u00fa\u010detnictv\u00ed. Archivujte si v\u0161echny p\u0159\u00edjmov\u00e9 i v\u00fddajov\u00e9 doklady (v p\u0159\u00edpad\u011b, \u017ee uplat\u0148ujete skute\u010dn\u00e9 v\u00fddaje p\u0159i da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed) \u2013 ty pak slou\u017e\u00ed jako podklad pro va\u0161e da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pro nov\u00e9 podnikatele je kl\u00ed\u010dov\u00e9 vybrat si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">\u00fa\u010detn\u00ed software je\u0161t\u011b p\u0159ed prvn\u00ed fakturou<\/a>\u00a0\u2014 pozd\u011bj\u0161\u00ed dohled\u00e1v\u00e1n\u00ed doklad\u016f zbyte\u010dn\u011b zabere \u010das a zvy\u0161uje riziko chyb p\u0159i p\u0159izn\u00e1n\u00ed.<\/p>\n<p>TIP: I kdy\u017e nemus\u00edte v\u00e9st u\u010detnictv\u00ed, udr\u017eujte si p\u0159ehled o sv\u00fdch podnikatelsk\u00fdch v\u00fddaj\u00edch. A\u0165 v\u00edte, <a href=\"https:\/\/luciekrausova.cz\/kam-utikaji-moje-penize\/\">kolik va\u0161e podnik\u00e1n\u00ed stoj\u00ed<\/a> a jestli v\u00e1m dost vyd\u011bl\u00e1v\u00e1.<\/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\/3781\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3781\">\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>A m\u00e1te hotovo<\/h2>\n<p>Po vy\u0159\u00edzen\u00ed v\u0161ech n\u00e1le\u017eitost\u00ed v\u00e1m \u00fa\u0159ad p\u0159id\u011bl\u00ed <strong>identifika\u010dn\u00ed \u010d\u00edslo <\/strong>(I\u010c) a<strong> v\u00fdpis z \u017eivnostensk\u00e9ho rejst\u0159\u00edku<\/strong>. Samostatn\u00fd \u017eivnostensk\u00fd list u\u017e dnes na \u00fa\u0159ad\u011b nedostanete. Jako doklad o va\u0161em podnik\u00e1n\u00ed slou\u017e\u00ed pr\u00e1v\u011b v\u00fdpis z rejst\u0159\u00edku.<\/p>\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si, jak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">povinnosti OSV\u010c<\/a> se v\u00e1s t\u00fdkaj\u00ed po zalo\u017een\u00ed \u017eivnosti.<\/p>\n<h2>Kdy se vyplat\u00ed zalo\u017eit firmu<\/h2>\n<p>Za\u010d\u00edt podnikat jako fyzick\u00e1 osoba pro v\u00e1s nemus\u00ed v\u017edy b\u00fdt ta nejlep\u0161\u00ed volba. Pr\u00e1vnick\u00e1 osoba (nej\u010dast\u011bji s. r. o.) je pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed nap\u0159\u00edklad tehdy, pokud:<\/p>\n<ul>\n<li>zakl\u00e1d\u00e1te velmi rizikov\u00e9 podnik\u00e1n\u00ed,<\/li>\n<li>firmu jednou chcete prodat,<\/li>\n<li>nechcete vystupovat pod sv\u00fdm jm\u00e9n\u00e9m,<\/li>\n<li>se do podnik\u00e1n\u00ed pou\u0161t\u00edte spole\u010dn\u011b s dal\u0161\u00edmi zakladateli.<\/li>\n<\/ul>\n<p><strong>TIP<\/strong>: St\u00e1le netu\u0161\u00edte, kter\u00e1 forma podnik\u00e1n\u00ed je pro v\u00e1s lep\u0161\u00ed? Pod\u00edvejte se na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/podrobny-navod-jak-zalozit-zivnost-nebo-s-r-o-priklady-co-je-pro-vas-lepsi\/\">p\u0159\u00edklady zalo\u017een\u00ed \u017eivnosti a s.r.o.<\/a><\/p>\n<p>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma OSV\u010c:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-pro-osvc-na-vedlejsi-cinnost-jak-na-danove-priznani\/\">Jak na dan\u011b a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed jako OSV\u010c na vedlej\u0161\u00ed \u010dinnost<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prectete-si-povinnosti-osvc-vedlejsi-podnikejte-pri-zamestnani\/\">Jak na podnik\u00e1n\u00ed p\u0159i zam\u011bstn\u00e1n\u00ed<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">Povinnosti OSV\u010c p\u0159i zah\u00e1jen\u00ed \u017eivnostensk\u00e9 \u010dinnosti<\/a><\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">Jak\u00fd je rozd\u00edl mezi \u017eivnost\u00ed hlavn\u00ed a vedlej\u0161\u00ed<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Co je to \u017eivnost a kdo m\u016f\u017ee podnikat na \u201e\u017eivnos\u0165\u00e1k\u201d Podle Z\u00e1kona o \u017eivnostensk\u00e9m podnik\u00e1n\u00ed je to: \u201eSoustavn\u00e1 \u010dinnost provozovan\u00e1 samostatn\u011b vlastn\u00edm jm\u00e9nem, na vlastn\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7599,"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":[52,156],"class_list":["post-3781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-osoba-samostatne-vydelecne-cinna-osvc","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3781","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=3781"}],"version-history":[{"count":29,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3781\/revisions"}],"predecessor-version":[{"id":18801,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3781\/revisions\/18801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7599"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}