{"id":4374,"date":"2022-03-29T06:00:00","date_gmt":"2022-03-29T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/zdaneni-kryptomen-u-fyzickych-osob\/"},"modified":"2023-02-01T15:05:33","modified_gmt":"2023-02-01T14:05:33","slug":"zdaneni-kryptomen-u-fyzickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zdaneni-kryptomen-u-fyzickych-osob\/","title":{"rendered":"Zdan\u011bn\u00ed kryptom\u011bn u fyzick\u00fdch osob"},"content":{"rendered":"<p>Trend kryptom\u011bn je v&nbsp;dne\u0161n\u00ed dob\u011b aktu\u00e1ln\u00ed. O dan\u00e9m t\u00e9matu se dost spekuluje. Kryptom\u011bny lze ch\u00e1pat jako virtu\u00e1ln\u00ed m\u011bny, kdy dle \u010desk\u00e9ho pr\u00e1va se jedn\u00e1 o v\u011bci v&nbsp;pr\u00e1vn\u00edm slova smyslu. Nejedn\u00e1 se ov\u0161em o z\u00e1konn\u00e9 platidlo, jako bankovky a mince, a\u010dkoli lze v&nbsp;dne\u0161n\u00ed dob\u011b kryptom\u011bnami platit ve vybran\u00fdch obchodech.<\/p>\n<p>Mezi nejzn\u00e1m\u011bj\u0161\u00ed kryptom\u011bny lze za\u0159adit Bitcoin, Cardano, Solana, Polygon apod. Kryptom\u011bny jsou podmno\u017einou tzv. kryptoaktiv. Kryptoaktiva lze rozd\u011blit na:<\/p>\n<ul>\n<li>kryptom\u011bny:\n<ul>\n<li>bitcoiny (d\u00e1le jen \u201eBTC\u201c);<\/li>\n<li>altcoiny (p\u0159edstavuj\u00ed alternativn\u00ed kryptom\u011bny jako XRP, Etherum apod.);<\/li>\n<\/ul>\n<\/li>\n<li>tokeny.<\/li>\n<\/ul>\n<p>Sv\u011bt kryptom\u011bn v&nbsp;sou\u010dasn\u00e9 dob\u011b nepodl\u00e9h\u00e1 p\u0159\u00edli\u0161 regulac\u00edm ani dohledu ze strany st\u00e1tn\u00edch instituc\u00ed. Kryptom\u011bna je digit\u00e1ln\u00ed m\u011bna, kter\u00e1 je charakteristick\u00e1 svoj\u00ed <strong>neprolomitelnost\u00ed, anonymitou, decentralizac\u00ed<\/strong>.<\/p>\n<p>Mezi hlavn\u00ed mo\u017enosti vyu\u017eit\u00ed kryptom\u011bn pat\u0159\u00ed:<\/p>\n<ul>\n<li>obchodov\u00e1n\u00ed s&nbsp;kryptom\u011bnami;<\/li>\n<li>investice, projekty;<\/li>\n<li>p\u0159evod pen\u011bz mezi burzami, sm\u011bn\u00e1rnami a fiat m\u011bnou (CZK, EUR, USD);<\/li>\n<li>n\u00e1kupy zbo\u017e\u00ed a slu\u017eeb;<\/li>\n<li>p\u0159ij\u00edm\u00e1n\u00ed kryptom\u011bn v&nbsp;obchodn\u00edm styku;<\/li>\n<li>platba mezd zam\u011bstnanc\u016fm;<\/li>\n<li>t\u011b\u017eba kryptom\u011bn samostatn\u011b;<\/li>\n<li>t\u011b\u017eba kryptom\u011bn v&nbsp;tzv. poolu.<\/li>\n<\/ul>\n<p>Zda\u0148ov\u00e1n\u00ed fyzick\u00fdch osob se prov\u00e1d\u00ed skrze d\u00edl\u010d\u00ed z\u00e1klady dan\u011b. Existuje celkem 5 d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b. Kryptom\u011bny se mohou t\u00fdkat n\u00e1sleduj\u00edc\u00edch d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b: \u00a7 6 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP\u201c) \u2013 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti (pokud je mzda vypl\u00e1cena v&nbsp;kryptom\u011bn\u00e1ch), \u00a7 7 ZDP \u2013 p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti (pokud jsou kryptom\u011bny vlo\u017eeny do obchodn\u00edho majetku podnikatele dle \u00a7 4 odst. 4 ZDP nebo se jedn\u00e1 o tzv. t\u011b\u017ebu kryptom\u011bn), \u00a7 10 ZDP \u2013 ostatn\u00ed p\u0159\u00edjmy (v p\u0159\u00edpad\u011b n\u00e1kupu kryptom\u011bny v&nbsp;r\u00e1mci spr\u00e1vy vlastn\u00edho majetku za \u00fa\u010delem spekulace).<\/p>\n<p>V&nbsp;r\u00e1mci kryptom\u011bn je vhodn\u00e9 upozornit na ustanoven\u00ed \u00a7 3 odst. 2 ZDP, kdy se za p\u0159\u00edjem pova\u017euje <strong>p\u0159\u00edjem pen\u011b\u017en\u00ed i nepen\u011b\u017en\u00ed dosa\u017een\u00fd i sm\u011bnou.&nbsp; FO by m\u011bla danit sm\u011bnu kryptom\u011bny na fiat m\u011bnu, sm\u011bnu kryptom\u011bny za jinou kryptom\u011bnu nebo po\u0159\u00edzen\u00ed zbo\u017e\u00ed \u010di slu\u017eeb za kryptom\u011bnu.<\/strong> Samoz\u0159ejm\u011b se pot\u00e9 zda\u0148uje i samostatn\u00fd prodej kryptom\u011bn.<\/p>\n<h2>Je pot\u0159eba \u017eivnost?<\/h2>\n<p>Pokud je kryptom\u011bna nakupov\u00e1na za \u00fa\u010delem investice, nen\u00ed vy\u017eadov\u00e1na \u017e\u00e1dn\u00e1 opr\u00e1vn\u011bn\u00ed. To ov\u0161em neplat\u00ed v&nbsp;p\u0159\u00edpad\u011b, kdy se jedn\u00e1 o t\u011b\u017ebu kryptom\u011bn. U t\u011b\u017eby se jedn\u00e1 o soustavnou \u010dinnost provazovanou za \u00fa\u010delem zisku. Jedn\u00e1 se tedy o podnik\u00e1n\u00ed, kdy je <strong>zapot\u0159eb\u00ed \u017eivnostensk\u00fd list<\/strong> a p\u0159ihl\u00e1sit se tak k&nbsp;podnikatelsk\u00e9 \u010dinnosti. Od 1. 7. 2021 je uz\u00e1kon\u011bna povinnost ohl\u00e1sit volnou \u017eivnost v&nbsp;oboru \u010dinnosti \u201ePoskytov\u00e1n\u00ed slu\u017eeb spojen\u00fdch s&nbsp;virtu\u00e1ln\u00edm aktivem\u201c. Tuto \u010dinnost mus\u00ed ohl\u00e1sit osoba, kter\u00e1 jako p\u0159edm\u011bt sv\u00e9 podnikatelsk\u00e9 \u010dinnosti kupuje prod\u00e1v\u00e1, uchov\u00e1v\u00e1, pro jin\u00e9ho spravuje, p\u0159ev\u00e1d\u00ed \u010di zprost\u0159edkov\u00e1v\u00e1 n\u00e1kup nebo prodej virtu\u00e1ln\u00edho aktiva, poskytuje finan\u010dn\u00ed slu\u017eby t\u00fdkaj\u00edc\u00ed se nab\u00eddky nebo prodeje virtu\u00e1ln\u00edch aktiv, p\u0159\u00edpadn\u011b poskytuje jin\u00e9 obdobn\u00e9 slu\u017eby spojen\u00e9 s&nbsp;virtu\u00e1ln\u00edm aktivem.<strong>&nbsp;<\/strong><\/p>\n<h2>Plat\u00ed na kryptom\u011bny osvobozen\u00ed?<\/h2>\n<p>Na kryptom\u011bny nelze uplatnit \u017e\u00e1dn\u00e9 osvobozen\u00ed. \u010casov\u00fd test 3 let se pou\u017eije pouze na cenn\u00e9 pap\u00edry a pod\u00edlov\u00e9 listy. Osvobozen\u00ed dle \u00fahrnu hrub\u00fdch p\u0159\u00edjm\u016f do 100&nbsp;000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed se tak\u00e9 pou\u017eije pouze na cenn\u00e9 pap\u00edry a pod\u00edlov\u00e9 listy. Je tak\u00e9 vhodn\u00e9 podotknout, \u017ee v&nbsp;p\u0159\u00edpad\u011b p\u0159\u00edle\u017eitostn\u00e9ho n\u00e1kupu kryptom\u011bn, nelze ani vyu\u017e\u00edt osvobozen\u00ed dle \u00a7 10 ZDP \u2013 p\u0159\u00edle\u017eitostn\u00e9 \u010dinnosti do 30&nbsp;000 K\u010d za zda\u0148ovac\u00ed obdob\u00ed. Kryptom\u011bny zda\u0148ovan\u00e9 v&nbsp;r\u00e1mci \u00a7 10 ZDP se nebudou po\u010d\u00edtat do limitu, jeliko\u017e se nejedn\u00e1 o \u010dinnost, ale o spr\u00e1vu vlastn\u00edho majetku.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7864\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/art-rachen-sM4r-swmcoY-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>T\u011b\u017eba kryptom\u011bny<\/h2>\n<p>Tzv. t\u011b\u017ea\u0159i vyu\u017e\u00edvaj\u00ed sv\u016fj nebo pronajat\u00fd hardware (jedn\u00e1 se o CPI, grafick\u00e9 karty apod.), dan\u00fd hardware po\u010d\u00edt\u00e1 slo\u017eit\u00e9 matematick\u00e9 \u00falohy, a t\u00edm se potvrzuj\u00ed transakce. Za vyt\u011b\u017een\u00ed tzv. blocku t\u011b\u017ea\u0159i n\u00e1le\u017e\u00ed odm\u011bna v&nbsp;podob\u011b nov\u011b vznikl\u00fdch kryptom\u011bn a transak\u010dn\u00edho poplatku. T\u011b\u017ea\u0159 m\u016f\u017ee t\u011b\u017eit s\u00e1m nebo ve skupin\u011b. V&nbsp;dne\u0161n\u00ed dob\u011b je zcela obvykl\u00e9, \u017ee se t\u011b\u017ea\u0159i sdru\u017euj\u00ed do tzv. poolu, kdy spoj\u00ed sv\u00e9 v\u00fdkony a t\u011b\u017e\u00ed spole\u010dn\u011b. Odm\u011bnu si pot\u00e9 mezi sebou rozd\u011bl\u00ed.<\/p>\n<p>T\u011b\u017eba kryptom\u011bn se bude zda\u0148ovat jako p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti dle \u00a7 7 ZDP. Je t\u0159eba podotknout, \u017ee dan\u00fd p\u0159\u00edjem podl\u00e9h\u00e1 nejen dani z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob, ale i pojistn\u00e9mu (soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed).<\/p>\n<p>Poplatn\u00edk se v&nbsp;r\u00e1mci \u00a7 7 ZDP m\u016f\u017ee rozhodnout uplat\u0148ovat v\u00fddaje skute\u010dn\u00e9 nebo procentem z&nbsp;p\u0159\u00edjm\u016f (pau\u0161\u00e1ln\u00ed v\u00fddaje). <strong>Pau\u0161\u00e1ln\u00ed v\u00fddaje \u010din\u00ed 60 % z&nbsp;p\u0159\u00edjm\u016f<\/strong>, maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e 1&nbsp;200&nbsp;000 K\u010d, viz \u00a7 7 odst. 7 p\u00edsm. b) ZDP.<\/p>\n<p>V&nbsp;r\u00e1mci \u00a7 7 ZDP lze vyk\u00e1zat da\u0148ovou ztr\u00e1tu, kterou lze uplatnit jako od\u010ditatelnou polo\u017eku v&nbsp;n\u00e1sleduj\u00edc\u00edch 5 zda\u0148ovac\u00edch obdob\u00edch. Da\u0148ovou ztr\u00e1tu lze vyk\u00e1zat pouze v&nbsp;p\u0159\u00edpad\u011b, kdy jsou uplatn\u011bn\u00e9 skute\u010dn\u00e9 v\u00fddaje, kter\u00e9 p\u0159evy\u0161uj\u00ed p\u0159\u00edjmy.<\/p>\n<h2>Kryptom\u011bna jako investice<\/h2>\n<p>U n\u00e1kupu kryptom\u011bn za \u00fa\u010delem dr\u017een\u00ed jako investice nen\u00ed t\u0159eba \u017e\u00e1dn\u00e9 opr\u00e1vn\u011bn\u00ed. Pokud fyzick\u00e1 osoba po\u0159izuje kryptom\u011bny jako investice, bude se jednat o tzv. ostatn\u00ed p\u0159\u00edjmy dle \u00a7 10 ZDP. V&nbsp;p\u0159\u00edpad\u011b nakoupen\u00ed kryptom\u011bn se u fyzick\u00e9 osoby nic ned\u011bje. Doporu\u010duje se pr\u016fb\u011b\u017en\u00e9 stahov\u00e1n\u00ed report\u016f, jeliko\u017e plat\u00ed, \u017ee p\u0159\u00edjem se zdanit mus\u00ed v\u017edy (pokud se ov\u0161em nejedn\u00e1 o p\u0159\u00edjem osvobozen\u00fd apod.), kde\u017eto vyu\u017eit\u00ed v\u00fddaj\u016f je \u010dist\u011b na v\u016fli poplatn\u00edka. Pokud tedy nebudeme m\u00edt potvrzen\u00ed o n\u00e1kupu kryptom\u011bn, nebudeme si moci uplatnit souvisej\u00edc\u00ed v\u00fddaje na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p><strong>U ostatn\u00edch p\u0159\u00edjm\u016f je d\u00edl\u010d\u00edm z\u00e1kladem dan\u011b p\u0159\u00edjmy pon\u00ed\u017een\u00e9 o v\u00fddaje<\/strong> (po\u0159izovac\u00ed cena kryptom\u011bny). K&nbsp;p\u0159\u00edpadn\u00e9 ztr\u00e1t\u011b se nep\u0159ihl\u00ed\u017e\u00ed, jeliko\u017e u \u00a7 10 ZDP plat\u00ed, \u017ee lze uplatnit v\u00fddaje maxim\u00e1ln\u011b do v\u00fd\u0161e p\u0159\u00edjm\u016f. Pokud poplatn\u00edk realizuje ztr\u00e1tu, neznamen\u00e1 to, \u017ee dan\u00fd p\u0159\u00edjem nebude uv\u00e1d\u011bt do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Tento p\u0159\u00edjem se uvede do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, akor\u00e1t souvisej\u00edc\u00ed v\u00fddaje budou uvedeny maxim\u00e1ln\u011b do v\u00fd\u0161e p\u0159\u00edjm\u016f, tud\u00ed\u017e d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z&nbsp;prodeje kryptom\u011bn je nulov\u00fd. V&nbsp;p\u0159\u00edpad\u011b, \u017ee jsme realizovali v\u00edce n\u00e1kup\u016f v&nbsp;pr\u016fb\u011bhu minul\u00e9ho zda\u0148ovac\u00edho obdob\u00ed, lze jako v\u00fddaj vyu\u017e\u00edt 2 oce\u0148ovac\u00ed metody \u00fabytk\u016f. Jedn\u00e1 se o v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br nebo metodu FIFO.<\/p>\n<p>Jak bude situace \u0159e\u0161ena, pokud by se jednalo o fyzickou osobu, kter\u00e1 uskute\u010d\u0148uje tis\u00edce transakc\u00ed za zda\u0148ovac\u00ed obdob\u00ed? Zde je odpov\u011b\u010f nejednozna\u010dn\u00e1, jeliko\u017e neexistuje \u017e\u00e1dn\u00fd n\u00e1stroj ani v\u00fdpis z&nbsp;burzy, kter\u00fd by byl natolik p\u0159ehledn\u00fd, \u017ee by samotn\u00e9 po\u010d\u00edt\u00e1n\u00ed p\u0159\u00edjm\u016f a k&nbsp;nim souvisej\u00edc\u00edch v\u00fddaj\u016f nebylo tak \u010dasov\u011b n\u00e1ro\u010dn\u00e9. <strong>V&nbsp;minim\u00e1ln\u00edm p\u0159\u00edpad\u011b by se m\u011blo zdanit nav\u00fd\u0161en\u00ed majetku za zda\u0148ovac\u00ed obdob\u00ed.<\/strong> Jedn\u00e1 se o rozd\u00edl mezi po\u010d\u00e1te\u010dn\u00edm stavem burzy a kone\u010dn\u00fdm stavem burzy.<\/p>\n<p>Dne 6. ledna 2022 vydalo MF zpravodaj, kter\u00fd obsahuje nov\u00fd pokyn D-54 Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed s&nbsp;jednotn\u00fdmi kurzy pro p\u0159epo\u010det ciz\u00edch m\u011bn za zda\u0148ovac\u00ed obdob\u00ed 2021, viz \u00a7 38 ZDP. Tento jednotn\u00fd kurz je t\u0159eba pou\u017e\u00edvat u fyzick\u00fdch osob, kter\u00e9 maj\u00ed p\u0159\u00edjmy vyj\u00e1d\u0159en\u00e9 v&nbsp;zahrani\u010dn\u00ed m\u011bn\u011b. Dan\u00fd pokyn je vyd\u00e1v\u00e1n ka\u017edoro\u010dn\u011b. Pokud jsme tedy prodali v&nbsp;roce 2021 kryptom\u011bnu, pou\u017eije se pokyn D-49. V&nbsp;p\u0159\u00edpad\u011b, \u017ee danou kryptom\u011bnu jsme nakoupili v&nbsp;roce 2019, pou\u017eije se pokyn platn\u00fd pro zda\u0148ovac\u00ed obdob\u00ed roku 2019 apod.<\/p>\n<p>Prodej kryptom\u011bn v&nbsp;r\u00e1mci d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b \u00a7 10 ZDP \u2013 ostatn\u00ed p\u0159\u00edjmy se uvede do p\u0159\u00edlohy \u010d. 2 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob. Jedn\u00e1 se o druh p\u0159\u00edjm\u016f \u201eC\u201c \u2013 prodej movit\u00fdch v\u011bc\u00ed, kdy se do slovn\u00edho popisu uvede \u201eprodej kryptom\u011bn\u201c.<\/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\/4374\">\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\/4374\">\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>Pl\u00e1tce DPH<\/h2>\n<p>Sm\u011bna kryptom\u011bny je p\u0159edm\u011btem dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty. Jedn\u00e1 se o finan\u010dn\u00ed \u010dinnost dle \u00a7 54 z\u00e1kona \u010d. 235\/2004 Sb., o dani z&nbsp;p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDPH\u201c). Finan\u010dn\u00ed \u010dinnost je od DPH osvobozena bez n\u00e1roku na odpo\u010det. U t\u011b\u017eby kryptom\u011bn je t\u0159eba zkoumat, zda se jedn\u00e1 o samostatnou t\u011b\u017ebu nebo t\u011b\u017ebu v&nbsp;tzv. poolu. U samostatn\u00e9 t\u011b\u017eby se jedn\u00e1 o pln\u011bn\u00ed mimo p\u0159edm\u011bt DPH, jeliko\u017e nejsou napln\u011bny znaky DPH. U poolu je situace jin\u00e1, kdy t\u011b\u017ea\u0159i maj\u00ed jasn\u011b dan\u00e9, pro koho t\u011b\u017e\u00ed, a zde se t\u00edm p\u00e1dem jedn\u00e1 o ekonomickou \u010dinnost ve smyslu DPH. Bude se tedy jednat o transakce spadaj\u00edc\u00ed do p\u0159edm\u011btu DPH. Jedn\u00e1 se ov\u0161em o \u010dinnost osvobozenou bez n\u00e1roku na odpo\u010det \u2013 finan\u010dn\u00ed \u010dinnost dle \u00a7 54 ZDPH.<\/p>\n<p>Pokud vykon\u00e1v\u00e1me pouze \u010dinnost, kter\u00e9 jsou osvobozeny od dan\u011b bez n\u00e1roku na odpo\u010det, co\u017e finan\u010dn\u00ed \u010dinnost je, nestaneme se nikdy pl\u00e1tcem DPH, a to i p\u0159esto, \u017ee by byl p\u0159ekro\u010den z\u00e1konn\u00fd limit 1&nbsp;000&nbsp;000 K\u010d. To ov\u0161em neplat\u00ed v&nbsp;situaci, kdy vedle finan\u010dn\u00edch \u010dinnost\u00ed vykon\u00e1v\u00e1me i \u010dinnosti zdaniteln\u00e9. Pot\u00e9 se obrat dle \u00a7 4a ZDPH po\u010d\u00edt\u00e1 i z&nbsp;pln\u011bn\u00ed, kter\u00e1 jsou osvobozena bez n\u00e1roku na odpo\u010det. Mus\u00ed se ov\u0161em jednat o pln\u011bn\u00ed, kter\u00e9 nejsou poskytov\u00e1na p\u0159\u00edle\u017eitostn\u011b nebo se nejedn\u00e1 o dopl\u0148kovou \u010dinnost.<\/p>\n<h2>Pojistn\u00e9<\/h2>\n<p>Pojistn\u00e9 se z&nbsp;kryptom\u011bn odv\u00e1d\u00ed pouze ve dvou p\u0159\u00edpadech, a to u t\u011b\u017eby (samostatn\u011b \u010di v&nbsp;poolu) nebo p\u0159i po\u0159\u00edzen\u00ed kryptom\u011bny a jej\u00ed n\u00e1sledn\u00e9 za\u0159azen\u00ed do obchodn\u00edho majetku dle \u00a7 4 odst. 4 ZDP. Soci\u00e1ln\u00ed zabezpe\u010den\u00ed \u010din\u00ed 29,2 % z&nbsp;vym\u011b\u0159ovac\u00edho z\u00e1kladu a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed \u010din\u00ed 13,5 % z&nbsp;vym\u011b\u0159ovac\u00edho z\u00e1kladu. Vym\u011b\u0159ovac\u00ed z\u00e1klad spo\u010d\u00edt\u00e1me jako polovinu z&nbsp;d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b dle \u00a7 7 ZDP, co\u017e je rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V&nbsp;praxi se setk\u00e1v\u00e1me \u010d\u00edm d\u00e1l, t\u00edm v\u00edce \u010dast\u011bji s&nbsp;kryptom\u011bnami. Je to teprve za\u010d\u00e1tek. Mo\u017en\u00e1 jste se u\u017e se zdan\u011bn\u00edm setkali u Va\u0161ich klient\u016f nebo to \u0159e\u0161\u00edte i Vy sami. Ke zdan\u011bn\u00ed kryptom\u011bn se vyj\u00e1d\u0159ilo i Ministerstvo financ\u00ed, kter\u00e9 vydalo Sd\u011blen\u00ed k&nbsp;\u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed digit\u00e1ln\u00edch m\u011bn. Toto Sd\u011blen\u00ed je bohu\u017eel pro fyzick\u00e9 osoby nevedouc\u00ed \u00fa\u010detnictv\u00ed irelevantn\u00ed. Lze tedy o\u010dek\u00e1vat, \u017ee v&nbsp;bli\u017e\u0161\u00ed dob\u011b bude poskytnuto i v\u00edce informac\u00ed ke spr\u00e1vn\u00e9mu postupu zda\u0148ov\u00e1n\u00ed u fyzick\u00fdch osob.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trend kryptom\u011bn je v&nbsp;dne\u0161n\u00ed dob\u011b aktu\u00e1ln\u00ed. O dan\u00e9m t\u00e9matu se dost spekuluje. Kryptom\u011bny lze ch\u00e1pat jako virtu\u00e1ln\u00ed m\u011bny, kdy dle \u010desk\u00e9ho pr\u00e1va se jedn\u00e1 o &#8230;<\/p>\n","protected":false},"author":17,"featured_media":4376,"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":[77,51,274],"class_list":["post-4374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-fyzicka-osoba","tag-kryptomeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4374","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4374"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4374\/revisions"}],"predecessor-version":[{"id":6298,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4374\/revisions\/6298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4376"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}