{"id":4062,"date":"2021-01-18T18:45:44","date_gmt":"2021-01-18T18:45:44","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/osvc-ucetnictvi-danova-evidence-nebo-2\/"},"modified":"2025-01-31T16:52:44","modified_gmt":"2025-01-31T15:52:44","slug":"osvc-ucetnictvi-danova-evidence-nebo","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/","title":{"rendered":"Jak\u00fd je rozd\u00edl mezi da\u0148ovou evidenc\u00ed a \u00fa\u010detnictv\u00edm?"},"content":{"rendered":"<p>Poj\u010fme si jednotliv\u00e9 mo\u017enosti pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">osoby<strong> samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9<\/strong><\/a> stru\u010dn\u011b p\u0159ipomenout.<\/p>\n<h2>\u00da\u010detnictv\u00ed u OSV\u010c<\/h2>\n<h3>Kdo a kdy mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed<\/h3>\n<p>Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 si \u010dasto neuv\u011bdomuj\u00ed, \u017ee i kdy\u017e jsou \u201epouze\u201c fyzick\u00fdmi osobami, i na n\u011b se vztahuje pr\u00e1vo nebo <strong>povinnost veden\u00ed \u00fa\u010detnictv\u00ed<\/strong> pro jejich podnikatelskou \u010dinnost. \u00da\u010detn\u00edmi jednotkami, tj. podnikatelsk\u00fdmi fyzick\u00fdmi osobami <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">vedouc\u00edmi \u00fa\u010detnictv\u00ed (podvojn\u00e9)<\/a>, jsou dle \u00a7 1 z\u00e1kona \u010d. 563\/1991, o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen z\u00e1kon o \u00fa\u010detnictv\u00ed) zejm\u00e9na:<\/p>\n<ul>\n<li>fyzick\u00e9 osoby, kter\u00e9 jsou jako <strong>podnikatel\u00e9 zaps\u00e1ny v\u00a0obchodn\u00edm rejst\u0159\u00edku<\/strong>,<\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou <strong>podnikateli, pokud jejich obrat podle z\u00e1kona \u010d. 235\/2004 Sb<\/strong>., o dani z\u00a0p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty), v\u010detn\u011b pln\u011bn\u00ed osvobozen\u00fdch od t\u00e9to dan\u011b, je\u017e nejsou sou\u010d\u00e1st\u00ed obratu, v\u00a0r\u00e1mci jejich podnikatelsk\u00e9 \u010dinnosti <strong>p\u0159es\u00e1hl za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok \u010d\u00e1stku 25.000.000,- K\u010d, a to od prvn\u00edho dne kalend\u00e1\u0159n\u00edho roku<\/strong>,<\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 <strong>vedou \u00fa\u010detnictv\u00ed na z\u00e1klad\u011b sv\u00e9ho rozhodnut\u00ed<\/strong>,<\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou <strong>podnikateli a jsou spole\u010dn\u00edky sdru\u017een\u00fdmi ve spole\u010dnosti,<\/strong> pokud alespo\u0148 jeden ze spole\u010dn\u00edk\u016f sdru\u017een\u00fdch v\u00a0t\u00e9to spole\u010dnosti vede \u00fa\u010detnictv\u00ed,<\/li>\n<li>ostatn\u00ed fyzick\u00e9 osoby, kter\u00fdm p<strong>ovinnost veden\u00ed \u00fa\u010detnictv\u00ed ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis<\/strong>.<\/li>\n<\/ul>\n<h3>Ukon\u010den\u00ed veden\u00ed \u00fa\u010detnictv\u00ed<\/h3>\n<p>Je nutn\u00e9 si uv\u011bdomit, \u017ee pokud osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 zapo\u010dne s\u00a0veden\u00edm \u00fa\u010detnictv\u00ed \u2013 a\u0165 dobrovoln\u011b nebo povinn\u011b, m\u016f\u017ee <strong>ukon\u010dit jeho veden\u00ed<\/strong> (s v\u00fdjimkou ukon\u010den\u00ed \u010dinnosti) <strong>nejd\u0159\u00edve po uplynut\u00ed 5 po sob\u011b n\u00e1sleduj\u00edc\u00edch \u00fa\u010detn\u00edch obdob\u00ed<\/strong>, ve kter\u00fdch vedla \u00fa\u010detnictv\u00ed.<\/p>\n<h3>Povinnosti p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed a p\u0159echodu na da\u0148ovou evidenci<\/h3>\n<p>Pokud podnikatel fyzick\u00e1 osoba vede \u00fa\u010detnictv\u00ed, je povinna respektovat \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy, zejm\u00e9na z\u00e1kon o \u00fa\u010detnictv\u00ed, vyhl\u00e1\u0161ku \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona o \u00fa\u010detnictv\u00ed a \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy.<\/p>\n<p>Z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob je v\u00a0p\u0159\u00edpad\u011b p\u0159echodu z\u00a0veden\u00ed \u00fa\u010detnictv\u00ed na da\u0148ovou evidenci nebo naopak z\u00e1konem \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f) definov\u00e1n postup tohoto p\u0159echodu (v P\u0159\u00edloze \u010d. 2 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se jedn\u00e1 o postup p\u0159i p\u0159echodu z\u00a0veden\u00ed \u00fa\u010detnictv\u00ed na da\u0148ovou evidenci, v\u00a0P\u0159\u00edloze \u010d. 3 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f je uveden postup p\u0159i p\u0159echodu z\u00a0da\u0148ov\u00e9 evidence na veden\u00ed \u00fa\u010detnictv\u00ed).<\/p>\n<p>Pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob vedouc\u00edch \u00fa\u010detnictv\u00ed se vych\u00e1z\u00ed z\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\">\u00fa\u010detn\u00edho v\u00fdsledku hospoda\u0159en\u00ed<\/a>, a to v\u017edy bez vlivu Mezin\u00e1rodn\u00edch \u00fa\u010detn\u00edch standard\u016f.<\/p>\n<p>Dle Pokynu GF\u0158 D-59, k jednotn\u00e9mu postupu p\u0159i uplat\u0148ov\u00e1n\u00ed n\u011bkter\u00fdch ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen Pokyn GF\u0158 D-59), je v\u0161ak umo\u017en\u011bno, aby i fyzick\u00e1 osoba vedouc\u00ed \u00fa\u010detnictv\u00ed mohla pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob uplatnit da\u0148ov\u00e9 v\u00fddaje procentem z p\u0159\u00edjm\u016f. Pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f v takov\u00e9m p\u0159\u00edpad\u011b fyzick\u00e1 osoba vych\u00e1z\u00ed z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-prijmu-a-vydaju-v-ucetnim-programu-a-excelu-vzor\/\">evidence p\u0159\u00edjm\u016f<\/a> dle \u00a7 7 odst. 8 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, tj. v\u010detn\u011b p\u0159ijat\u00fdch z\u00e1loh (nikoliv pohled\u00e1vek).<\/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<h2>Da\u0148ov\u00e1 evidence pro OSV\u010c<\/h2>\n<h3>Kdo a kdy mus\u00ed v\u00e9st da\u0148ovou evidenci<\/h3>\n<p>Pokud osob\u011b samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 <strong>nevznik\u00e1 povinnost veden\u00ed \u00fa\u010detnictv\u00ed<\/strong>, ani \u00fa\u010detnictv\u00ed nevede na z\u00e1klad\u011b dobrovoln\u00e9ho rozhodnut\u00ed, <strong>m\u016f\u017ee zvolit pro zachycen\u00ed sv\u00e9 podnikatelsk\u00e9 \u010dinnosti tzv. da\u0148ovou evidenci<\/strong>, kter\u00e1 je upravena \u00a7 7b z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f. V\u00a0praxi se m\u016f\u017ee st\u00e1t, \u017ee n\u011bkte\u0159\u00ed lid\u00e9 chybn\u011b ozna\u010duj\u00ed da\u0148ovou evidenci jako \u201ejednoduch\u00e9 \u00fa\u010detnictv\u00ed\u201c. Od roku 2016 sice bylo op\u011bt \u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy jednoduch\u00e9 \u00fa\u010detnictv\u00ed zavedeno, av\u0161ak pouze pro neziskov\u00e9 subjekty \u2013 na z\u00e1klad\u011b jejich dobrovoln\u00e9ho rozhodnut\u00ed a sou\u010dasn\u011b pokud spln\u00ed z\u00e1konem o \u00fa\u010detnictv\u00ed p\u0159edepsan\u00e1 krit\u00e9ria. Pro podnikatelsk\u00e9 fyzick\u00e9 osoby v\u0161ak nen\u00ed jednoduch\u00e9 \u00fa\u010detnictv\u00ed v\u00a0sou\u010dasn\u00e9 dob\u011b ur\u010deno.<\/p>\n<h3>Jak\u00fd je rozd\u00edl mezi jednoduch\u00fdm \u00fa\u010detnictv\u00edm a da\u0148ovou evidenc\u00ed?<\/h3>\n<p>Po vzniku \u010cesk\u00e9 republiky existovala pro fyzick\u00e9 osoby \u2013 podnikatele mo\u017enost v\u00e9st <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/a>, av\u0161ak to bylo k\u00a01. lednu 2004 zru\u0161eno. Nam\u00edsto n\u011bj byla zavedena v \u00a7 7b z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e1 evidence<\/a>, jej\u00ed\u017e veden\u00ed je zalo\u017eeno na \u201ecash\u201c principu, tj. prim\u00e1rn\u011b se sleduj\u00ed da\u0148ov\u00e9 p\u0159\u00edjmy a da\u0148ov\u00e9 v\u00fddaje podle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f. Naproti tomu je \u00fa\u010detnictv\u00ed (podvojn\u00e9) zalo\u017eeno na tzv. akru\u00e1ln\u00edm principu, tzn. je respektov\u00e1na v\u011bcn\u00e1 a \u010dasov\u00e1 souvislost n\u00e1klad\u016f a v\u00fdnos\u016f. V\u00a0da\u0148ov\u00e9 evidenci se na rozd\u00edl od podvojn\u00e9ho \u00fa\u010detnictv\u00ed \u010dasov\u011b nerozli\u0161uje, s\u00a0v\u00fdjimkou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/je-vyhodnejsi-poridit-si-majetek-na-financni-leasing-nebo-na-uver\/\">finan\u010dn\u00edho leasingu<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">da\u0148ov\u00e9ho odpisov\u00e1n\u00ed majetku<\/a>.<\/p>\n<h3>Povinnosti \u017eivnostn\u00edk\u016f p\u0159i veden\u00ed da\u0148ov\u00e9 evidence<\/h3>\n<p>Da\u0148ovou evidenci je nutn\u00e9 v\u00e9st se zabezpe\u010den\u00edm informac\u00ed o:<\/p>\n<ul>\n<li><strong>p\u0159\u00edjmech a v\u00fddaj\u00edch<\/strong>, v\u00a0\u010dlen\u011bn\u00ed pot\u0159ebn\u00e9m pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b,<\/li>\n<li><strong>majetku a dluz\u00edch<\/strong>.<\/li>\n<\/ul>\n<p>Zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu z\u00e1sob, hmotn\u00e9ho majetku, pohled\u00e1vek a dluh\u016f provede poplatn\u00edk k\u00a0posledn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed, o \u010dem\u017e vyhotov\u00ed z\u00e1pis. O p\u0159\u00edpadn\u00e9 rozd\u00edly uprav\u00ed z\u00e1klad dan\u011b.<\/p>\n<p>Dle Pokynu GF\u0158 D-59 se p\u0159\u00edjmy a v\u00fddaje v ciz\u00ed m\u011bn\u011b evidovan\u00e9 v da\u0148ov\u00e9 evidenci p\u0159epo\u010d\u00edt\u00e1vaj\u00ed dle pravidel z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (\u00a7 38), av\u0161ak ke konci zda\u0148ovac\u00edho obdob\u00ed se neprov\u00e1d\u00ed p\u0159epo\u010det z\u016fstatk\u016f devizov\u00e9ho \u00fa\u010dtu nebo valutov\u00e9 pokladny, ani se nep\u0159ece\u0148uj\u00ed pohled\u00e1vky nebo dluhy v ciz\u00ed m\u011bn\u011b.<\/p>\n<h3>Jak na dan\u011b v da\u0148ov\u00e9 evidenci<\/h3>\n<h4>Z\u00e1klad dan\u011b v da\u0148ov\u00e9 evidenci<\/h4>\n<p>Je nutn\u00e9 si uv\u011bdomit, \u017ee d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze samostatn\u00e9 \u010dinnosti nen\u00ed tvo\u0159en pouze rozd\u00edlem da\u0148ov\u00fdch p\u0159\u00edjm\u016f a da\u0148ov\u00fdch v\u00fddaj\u016f, n\u00fdbr\u017e je ovlivn\u011bn i \u00fapravami z\u00e1kladu dan\u011b (\u00a7 5 a \u00a7 23 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f). To plat\u00ed i pro ostatn\u00ed zp\u016fsoby zachycen\u00ed podnikatelsk\u00e9 \u010dinnosti fyzickou osobou, uveden\u00e9 v\u00a0tomto \u010dl\u00e1nku. Z\u00e1sadn\u00ed \u00fapravy d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b jsou vyvol\u00e1ny nap\u0159\u00edklad zm\u011bnou uplat\u0148ov\u00e1n\u00ed skute\u010dn\u00fdch a procentn\u00edch v\u00fddaj\u016f mezi jednotliv\u00fdmi zda\u0148ovac\u00edmi obdob\u00edmi, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/\">p\u0159echodem z\u00a0\u00fa\u010detnictv\u00ed do da\u0148ov\u00e9 evidence<\/a> a naopak, ukon\u010den\u00edm nebo p\u0159eru\u0161en\u00edm \u017eivnosti, \u00famrt\u00edm podnikatele a dal\u0161\u00edmi.<\/p>\n<p>Z\u00a0v\u00fd\u0161e uveden\u00e9ho je tedy patrn\u00e9, \u017ee <strong>veden\u00ed da\u0148ov\u00e9 evidence p\u0159edpokl\u00e1d\u00e1 znalosti z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/strong>, p\u0159i\u010dem\u017e tento text si klade za c\u00edl pouze upozornit na z\u00e1kladn\u00ed aspekty. S veden\u00edm v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">program na veden\u00ed da\u0148ov\u00e9 evidence<\/a> v \u00fa\u010detn\u00edm syst\u00e9mu Money S3.<\/p>\n<h3>Da\u0148 stanoven\u00e1 pomoc\u00ed procentn\u00edch v\u00fddaj\u016f z p\u0159\u00edjm\u016f<\/h3>\n<p>\u010casto vyu\u017e\u00edvanou metodou pro stanoven\u00ed d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti je uplatn\u011bn\u00ed procentn\u00edch v\u00fddaj\u016f z\u00a0p\u0159\u00edjm\u016f, v\u00a0souladu s \u00a7 7 odst. 7 a dal\u0161\u00edch z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Hovorov\u011b b\u00fdv\u00e1 tato varianta ozna\u010dov\u00e1na jako uplatn\u011bn\u00ed \u201epau\u0161\u00e1ln\u00edch v\u00fddaj\u016f\u201c nebo stanoven\u00ed dan\u011b \u201epau\u0161\u00e1lem\u201c. Jedn\u00e1 se v\u0161ak o neodborn\u00fd v\u00fdraz, kter\u00fd m\u016f\u017ee v\u00e9st k\u00a0vz\u00e1jemn\u00e9mu nepochopen\u00ed u\u017e proto, \u017ee \u010dtvrtou mo\u017enost\u00ed je \u201eda\u0148 stanoven\u00e1 pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou\u201c a pro zda\u0148ovac\u00ed obdob\u00ed roku 2021 se legislativn\u011b p\u0159ipravuje tzv. \u201e<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed da\u0148<\/a>\u201c.<\/p>\n<p>Uplatn\u011bn\u00ed procentn\u00edch v\u00fddaj\u016f z\u00a0p\u0159\u00edjm\u016f spo\u010d\u00edv\u00e1 v\u00a0neuplatn\u011bn\u00ed skute\u010dn\u00fdch, prokazateln\u011b vynalo\u017een\u00fdch v\u00fddaj\u016f, m\u00edsto nich\u017e je jednotliv\u00fdm druh\u016fm p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti p\u0159i\u0159azen procentn\u00ed v\u00fddaj, a to ve v\u00fd\u0161i:<\/p>\n<ul>\n<li>80 % z\u00a0p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a z\u00a0p\u0159\u00edjm\u016f z\u00a0\u017eivnostensk\u00e9ho podnik\u00e1n\u00ed \u0159emesln\u00e9ho. Nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 1.600.000,- K\u010d,<\/li>\n<li>60 % z\u00a0p\u0159\u00edjm\u016f ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed. Nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 1.200.000,- K\u010d,<\/li>\n<li>30 % z\u00a0p\u0159\u00edjm\u016f z\u00a0n\u00e1jmu majetku za\u0159azen\u00e9ho v\u00a0obchodn\u00edm majetku. Nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 600.000,- K\u010d,<\/li>\n<li>40 % z\u00a0jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, s\u00a0v\u00fdjimkou pod\u00edlu spole\u010dn\u00edka ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti a komplement\u00e1\u0159e komanditn\u00ed spole\u010dnosti na zisku a s\u00a0v\u00fdjimkou p\u0159\u00edjm\u016f autor\u016f za p\u0159\u00edsp\u011bvek do novin, \u010dasopis\u016f, rozhlasu a televize plynouc\u00edch ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky, pokud je tento autorsk\u00fd p\u0159\u00edjem samostatn\u00fdm z\u00e1kladem dan\u011b pro da\u0148 vyb\u00edranou sr\u00e1\u017ekou.<\/li>\n<\/ul>\n<p>Je d\u016fle\u017eit\u00e9 si uv\u011bdomit, \u017ee v\u00a0r\u00e1mci jednoho d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b nen\u00ed mo\u017en\u00e9 kombinovat zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f (skute\u010dn\u00e9 versus procentn\u00ed). Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f ov\u0161em definuje v\u00fdjimku dle \u00a7 12 odst. 1 a \u00a7 12 odst. 2, kdy mus\u00ed poplatn\u00edk uplatnit da\u0148ov\u00e9 v\u00fddaje ze v\u0161ech druh\u016f p\u0159\u00edjm\u016f ve skute\u010dn\u00e9 prok\u00e1zan\u00e9 v\u00fd\u0161i.<\/p>\n<p>Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f rovn\u011b\u017e stanovuje, \u017ee zp\u016fsob uplatn\u011bn\u00ed procentn\u00edch v\u00fddaj\u016f nelze zp\u011btn\u011b m\u011bnit.<\/p>\n<p>Osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1, kter\u00e1 uplat\u0148uje procentn\u00ed v\u00fddaje z\u00a0p\u0159\u00edjm\u016f, je<strong> povinna v\u00e9st z\u00e1znamy o p\u0159\u00edjmech a evidenci pohled\u00e1vek vznikl\u00fdch v\u00a0souvislosti se samostatnou \u010dinnost\u00ed<\/strong>.<\/p>\n<h3>Poplatn\u00edk v pau\u0161\u00e1ln\u00edm re\u017eimu a pau\u0161\u00e1ln\u00ed da\u0148<\/h3>\n<p>Problematiku poplatn\u00edka v pau\u0161\u00e1ln\u00edm re\u017eimu upravuje \u00a7 2a ZDP a pau\u0161\u00e1ln\u00ed dan\u011b \u00a7 7a ZDP.<\/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\/4062\">\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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4062\">\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<p>V\u00fd\u0161e uveden\u00fd \u010dl\u00e1nek si klade za c\u00edl pouze upozornit na <strong>z\u00e1kladn\u00ed aspekty jednotliv\u00fdch mo\u017enost\u00ed zachycen\u00ed podnikatelsk\u00e9 \u010dinnosti osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9<\/strong>. Ka\u017ed\u00e1 z\u00a0uveden\u00fdch variant p\u0159edstavuje povinnost respektovat dal\u0161\u00ed podrobn\u00e1 ustanoven\u00ed p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kona a prov\u00e1d\u011bc\u00edch p\u0159edpis\u016f.<\/p>\n<p>S veden\u00edm \u00fa\u010detnictv\u00ed a da\u0148ov\u00e9 evidence v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed software zdarma Money S3 Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poj\u010fme si jednotliv\u00e9 mo\u017enosti pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 stru\u010dn\u011b p\u0159ipomenout. \u00da\u010detnictv\u00ed u OSV\u010c Kdo a kdy mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed Osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 si &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2119,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,55,54,99],"class_list":["post-4062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-pausalni-vydaje","tag-samostatna-cinnost","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4062","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=4062"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4062\/revisions"}],"predecessor-version":[{"id":16647,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4062\/revisions\/16647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2119"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}