{"id":6662,"date":"2026-01-20T18:52:31","date_gmt":"2026-01-20T17:52:31","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6662"},"modified":"2026-01-20T18:52:34","modified_gmt":"2026-01-20T17:52:34","slug":"jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/","title":{"rendered":"Da\u0148ov\u011b uznateln\u00e9 a neuznateln\u00e9 n\u00e1klady: jak leg\u00e1ln\u011b sn\u00ed\u017eit z\u00e1klad dan\u011b?"},"content":{"rendered":"<p>\u010c\u00edm vy\u0161\u0161\u00ed n\u00e1klady m\u00e1te, t\u00edm ni\u017e\u0161\u00ed je va\u0161e<strong> da\u0148ov\u00e1 z\u00e1t\u011b\u017e.<\/strong> Proto se podnikatel\u00e9 sna\u017e\u00ed do \u00fa\u010detnictv\u00ed p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zahrnout co nejv\u00edce n\u00e1klad\u016f.<\/p>\n<h2>Jak ur\u010dit z\u00e1klad dan\u011b u pr\u00e1vnick\u00fdch a fyzick\u00fdch osob<\/h2>\n<h3>Z\u00e1klad dan\u011b u pr\u00e1vnick\u00fdch osob<\/h3>\n<p>Z\u00e1klad dan\u011b <strong>u pr\u00e1vnick\u00fdch osob, kter\u00e9 vedou \u00fa\u010detnictv\u00ed<\/strong>, spo\u010d\u00edt\u00e1te n\u00e1sledovn\u011b.<\/p>\n<p style=\"text-align: center\">z\u00e1klad dan\u011b PO = v\u00fdnosy &#8211; n\u00e1klady<\/p>\n<p><strong>V\u00fdnosy<\/strong> p\u0159edstavuj\u00ed pen\u011b\u017en\u00ed \u010d\u00e1stky, kter\u00e9 podnik z\u00edskal z ve\u0161ker\u00fdch sv\u00fdch \u010dinnost\u00ed za ur\u010dit\u00e9 obdob\u00ed bez ohledu na to, zda do\u0161lo k jejich \u00fahrad\u011b. P\u0159\u00edklad: tr\u017eba za prodan\u00e9 slu\u017eby.<\/p>\n<p><strong>N\u00e1klady<\/strong> vyjad\u0159uj\u00ed spot\u0159ebu pr\u00e1ce a prost\u0159edk\u016f v pen\u011bz\u00edch. Obvykle jsou n\u00e1klady spojen\u00e9 se sou\u010dasn\u00fdm nebo budouc\u00edm \u00fabytkem pen\u011bz. P\u0159\u00edklad: oprava automobilu na fakturu.<\/p>\n<h3>Z\u00e1klad dan\u011b u fyzick\u00fdch osob<\/h3>\n<p><strong>U fyzick\u00fdch osob (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/osvc-hlavni-a-vedlejsi-v-cem-jsou-rozdily-a-jak-poznate-kam-patrite-vy\/\">OSV\u010c<\/a>)<\/strong> je to obdobn\u00e9, ale m\u00edsto pojm\u016f n\u00e1klady a v\u00fdnosy se pou\u017e\u00edvaj\u00ed v\u00fddaje a p\u0159\u00edjmy.<\/p>\n<p style=\"text-align: center\">z\u00e1klad dan\u011b FO = p\u0159\u00edjmy &#8211; v\u00fddaje<\/p>\n<p><strong>P\u0159\u00edjmy<\/strong> jsou p\u0159\u00edr\u016fstky pen\u011bz v hotovosti nebo na \u00fa\u010dtech. P\u0159\u00edklad: odb\u011bratel zaplat\u00ed fyzick\u00e9 osob\u011b za n\u00e1kup zbo\u017e\u00ed v hotovosti.<\/p>\n<p><strong>V\u00fddaje <\/strong>p\u0159edstavuj\u00ed \u00fabytek pen\u011bz v hotovosti nebo z bankovn\u00edho \u00fa\u010dtu. P\u0159\u00edklad: n\u00e1kup stroje v hotovosti.<\/p>\n<p>Pravidla pro da\u0148ovou uznatelnost n\u00e1klad\u016f jsou pro firmy a OSV\u010c velmi podobn\u00e1. Z toho d\u016fvodu v \u010dl\u00e1nku<strong> pro zjednodu\u0161en\u00ed pou\u017e\u00edv\u00e1me ozna\u010den\u00ed n\u00e1klady<\/strong>.<\/p>\n<h2>Da\u0148ov\u00e9 versus neda\u0148ov\u00e9 n\u00e1klady<\/h2>\n<p>Ne v\u0161echny n\u00e1klady si m\u016f\u017eete automaticky ode\u010d\u00edst z dan\u00ed. Da\u0148ov\u011b uznateln\u00e9 v\u00fddaje mus\u00ed splnit v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n<ol>\n<li><strong>souvislost s ekonomickou \u010dinnost\u00ed<\/strong> (n\u00e1klady p\u0159\u00edmo souvisej\u00ed s chodem firmy za \u00fa\u010delem dosa\u017een\u00ed nebo udr\u017een\u00ed p\u0159\u00edjm\u016f),<\/li>\n<li><strong>prokazatelnost <\/strong>(mus\u00edte b\u00fdt schopni prok\u00e1zat komu a za co jste zaplatili na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">faktury<\/a>, smlouvy \u010di \u00fa\u010dtu),<\/li>\n<li><strong>evidence <\/strong>(v\u00fddaj m\u00e1te zachycen\u00fd v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvc-ucetnictvi-danova-evidence-nebo\/\">\u00fa\u010detnictv\u00ed \u010di da\u0148ov\u00e9 evidenci<\/a>).<\/li>\n<\/ol>\n<p>Rovn\u011b\u017e se nesm\u00ed jednat o n\u00e1klady, kter\u00e9 <strong>z\u00e1kon v\u00fdslovn\u011b ozna\u010duje jako da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady<\/strong>, p\u0159esto\u017ee jinak spl\u0148uje v\u0161echny podm\u00ednky. Sem spadaj\u00ed nap\u0159. n\u00e1klady na reprezentaci (poho\u0161t\u011bn\u00ed partner\u016f), n\u00ed\u017ee v \u010dl\u00e1nku se o nich dozv\u00edte v\u00edc.<\/p>\n<figure id=\"attachment_6664\" aria-describedby=\"caption-attachment-6664\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6664\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/scott-warman-rrYF1RfotSM-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-6664\" class=\"wp-caption-text\">Jestli\u017ee obchodn\u00ed partnery pozvete na ve\u010de\u0159i a drink do restaurace, zaplacen\u00e1 \u010d\u00e1stka na \u00fa\u010dtence se pova\u017euje za da\u0148ov\u011b ne\u00fa\u010dinnou.<\/figcaption><\/figure>\n<h2>Typick\u00e9 da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/h2>\n<p>Do t\u00e9to skupiny spadaj\u00ed zejm\u00e9na <strong>b\u011b\u017en\u00e9 provozn\u00ed v\u00fddaje<\/strong>, jako jsou:<\/p>\n<ul>\n<li>n\u00e1kup materi\u00e1lu na v\u00fdrobu,<\/li>\n<li>n\u00e1kup zbo\u017e\u00ed,<\/li>\n<li>n\u00e1kup kancel\u00e1\u0159sk\u00fdch a hygienick\u00fdch pot\u0159eb,<\/li>\n<li>mzdy,<\/li>\n<li>pron\u00e1jem prostor k podnik\u00e1n\u00ed,<\/li>\n<li>spot\u0159eba energie,<\/li>\n<li>n\u00e1klady na pracovn\u00ed cestu (doprava, ubytov\u00e1n\u00ed),<\/li>\n<li>\u00fa\u010detn\u00ed, da\u0148ov\u00e9 a pr\u00e1vnick\u00e9 slu\u017eby.<\/li>\n<\/ul>\n<p>Obecn\u011b plat\u00ed, \u017ee byste si do \u00fa\u010detnictv\u00ed \u010di <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ov\u00e9 evidenci<\/a> m\u011bli <strong>zahrnout jen ty n\u00e1klady, kter\u00e9 si obh\u00e1j\u00edte p\u0159ed spr\u00e1vcem dan\u011b<\/strong> \u2013 tzn. prok\u00e1\u017eete jejich souvislost s ekonomickou \u010dinnost\u00ed.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>: Pokud prod\u00e1v\u00e1te p\u0159\u00edrodn\u00ed kosmetiku na internetu, t\u011b\u017eko si do sv\u00e9ho \u00fa\u010detnictv\u00ed za\u0159ad\u00edte t\u0159eba traktor, leda\u017ee byste si kosmetiku rovnou sami vyr\u00e1b\u011bli a traktor pou\u017e\u00edvali ke skl\u00edzen\u00ed ingredienc\u00ed (nap\u0159. bylinek) do kosmetick\u00fdch p\u0159\u00edpravk\u016f.<\/p>\n<h2>Dal\u0161\u00ed da\u0148ov\u011b (ne)uznateln\u00e9 n\u00e1klady<\/h2>\n<p>N\u00e1sleduj\u00edc\u00ed n\u00e1klady jsou uznateln\u00e9 pouze p\u0159i spln\u011bn\u00ed stanoven\u00fdch podm\u00ednek. N\u011bkter\u00e9 z nich m\u016f\u017eete uplatnit jako v\u00fddaje<strong> v pln\u00e9 v\u00fd\u0161i a jin\u00e9 pouze \u010d\u00e1ste\u010dn\u011b<\/strong>.<\/p>\n<h3>Reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty<\/h3>\n<p>Propisky, tu\u017eky, hrn\u00ed\u010dky, kalkula\u010dky, kalend\u00e1\u0159e, tri\u010dka, de\u0161tn\u00edky a podobn\u00e9 reklamn\u00ed p\u0159edm\u011bty. Do v\u00fddaj\u016f si je m\u016f\u017eete d\u00e1t v p\u0159\u00edpad\u011b, \u017ee:<\/p>\n<ul>\n<li>jejich <strong>hodnota nep\u0159es\u00e1hne 500\u00a0K\u010d bez DPH\/kus<\/strong>,<\/li>\n<li><strong>obsahuj\u00ed logo spole\u010dnost, <\/strong>ze kter\u00e9ho je patrn\u00e9, \u017ee se jedn\u00e1 o reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bt.<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad:<\/strong> Pokud si nech\u00e1te vyhotovit tri\u010dko, kter\u00e9 bude st\u00e1t 720\u00a0K\u010d bez DPH, \u010d\u00e1stku si ze z\u00e1kladu dan\u011b ode\u010d\u00edst nem\u016f\u017eete, a to ani \u010d\u00e1ste\u010dn\u011b.<\/p>\n<p>P\u0159edm\u011bty spot\u0159ebn\u00ed dan\u011b (nap\u0159\u00edklad <strong>alkohol nebo tab\u00e1k<\/strong>) se za reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty nepova\u017euj\u00ed.<\/p>\n<p>Ale pozor, <strong>v\u00fdjimku tvo\u0159\u00ed tich\u00e1 (nikoliv \u0161umiv\u00e1) v\u00edna<\/strong> s obsahem alkoholu do 15\u00a0%. Od roku 2024 se v\u0161ak tato v\u00fdjimka na tzv. tich\u00e1 v\u00edna ji\u017e nevztahuje a nelze proto tich\u00e1 v\u00edna pova\u017eovat za reklamn\u00ed p\u0159edm\u011bt (ani p\u0159i spln\u011bn\u00ed cenov\u00e9ho limitu a n\u00e1le\u017eitosti loga poskytovatele). Pokud cena za lahev s logem spole\u010dnosti nep\u0159ekro\u010d\u00ed hranici 500\u00a0K\u010d bez DPH\/kus, spl\u0148uje da\u0148ovou uznatelnost n\u00e1klad\u016f.<\/p>\n<h3>Nealkoholick\u00e9 n\u00e1poje na pracovi\u0161ti<\/h3>\n<p>Zaji\u0161t\u011bn\u00ed pitn\u00e9ho re\u017eimu zam\u011bstnanc\u016f na pracovi\u0161ti v podob\u011b <strong>oby\u010dejn\u00e9 neperliv\u00e9 pitn\u00e9 vody <\/strong>(nap\u0159. v pet lahv\u00edch) se pova\u017euje za pln\u011b da\u0148ov\u011b uznateln\u00fd v\u00fddaj.<\/p>\n<p><strong>Ostatn\u00ed n\u00e1poje<\/strong> jako perliv\u00e1 voda, \u010daj, k\u00e1va, d\u017eus \u010di limon\u00e1dy jsou podle z\u00e1kona da\u0148ov\u011b ne\u00fa\u010dinn\u00e9.<\/p>\n<h3>Pracovn\u00ed od\u011bvy a ochrann\u00e9 pom\u016fcky<\/h3>\n<p>Za uplatniteln\u00e9 n\u00e1klady se pova\u017euj\u00ed pracovn\u00ed od\u011bvy, kter\u00e9 slou\u017e\u00ed <strong>v\u00fdhradn\u011b pro pracovn\u00ed \u00fa\u010dely<\/strong>. Obecn\u011b sem spadaj\u00ed kucha\u0159sk\u00e9 rondony, pl\u00e1\u0161t\u011b a mont\u00e9rky.<\/p>\n<p>Probl\u00e9m by mohl v\u0161ak nastat u <strong>spole\u010densk\u00fdch od\u011bv\u016f<\/strong>, kter\u00e9 se daj\u00ed vyu\u017e\u00edt i mimo pr\u00e1ci. Podobn\u011b jako u reklama\u010dn\u00edch p\u0159edm\u011bt\u016f zde plat\u00ed, \u017ee za da\u0148ov\u011b uznateln\u00e9 v\u00fddaje se pova\u017euj\u00ed jen takov\u00e9 od\u011bvy, kter\u00e9 jsou viditeln\u011b ozna\u010deny osobn\u00edm logem nebo logem spole\u010dnosti.<\/p>\n<figure id=\"attachment_6665\" aria-describedby=\"caption-attachment-6665\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6665\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash-1024x678.jpg\" alt=\"\" width=\"1024\" height=\"678\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash-1024x678.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash-300x199.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash-768x509.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash-1536x1018.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/yasamine-june-tOubjwKS6f0-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-6665\" class=\"wp-caption-text\">Zat\u00edmco pr\u00e1vn\u00edci, da\u0148ov\u00ed poradci, obchodn\u00edci nebo bankovn\u00ed \u00fa\u0159edn\u00edci si do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f zahrnou sako, drobn\u00fd elektrik\u00e1\u0159 \u010di instalat\u00e9r bude jen t\u011b\u017eko finan\u010dn\u00edmu \u00fa\u0159adu vysv\u011btlovat, k \u010demu ho pot\u0159ebuje.<\/figcaption><\/figure>\n<p><strong>Ochrann\u00e9 prost\u0159edky <\/strong>jsou takt\u00e9\u017e da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. Jejich poskytnut\u00ed a pou\u017e\u00edv\u00e1n\u00ed z\u00e1le\u017e\u00ed na povaze obchodn\u00ed \u010dinnosti.<\/p>\n<p><strong>P\u0159\u00edklad: <\/strong>Ve sv\u00e1\u0159e\u010dsk\u00e9 v\u00fdrob\u011b zam\u011bstnanci vyu\u017eij\u00ed sv\u00e1\u0159ec\u00ed kuklu, v hlu\u010dn\u00e9m prost\u0159ed\u00ed ochrann\u00e1 sluch\u00e1tka atp. V souvislosti s onemocn\u011bn\u00edm covid-19 se jedn\u00e1 nap\u0159. o zaji\u0161t\u011bn\u00ed rou\u0161ek a respir\u00e1tor\u016f na pracovi\u0161ti, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/lze-danove-uplatnit-dezinfekci-jako-reklamni-predmet\/\">dezinfekce<\/a> a dal\u0161\u00edch ochrann\u00fdch pom\u016fcek.<\/p>\n<p>Nesm\u00edme zapomenout ani na <strong>pravidelnou \u00fadr\u017ebu a \u010di\u0161t\u011bn\u00ed od\u011bv\u016f <\/strong>\u2013 oboj\u00ed je da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. P\u0159i p\u0159\u00edpadn\u00e9 kontrole z finan\u010dn\u00edho \u00fa\u0159adu ud\u011bl\u00e1te nejl\u00e9pe, kdy\u017e si pomoc\u00ed vnit\u0159n\u00edho p\u0159edpisu definujete intervaly pro \u00fadr\u017ebu a \u010di\u0161t\u011bn\u00ed od\u011bv\u016f \u010di ochrann\u00fdch pom\u016fcek.<\/p>\n<h3>Manka a \u0161kody<\/h3>\n<p>Pokud zjist\u00edte, \u017ee m\u00e1te <strong>v pokladn\u011b nebo na sklad\u011b manko<\/strong> a p\u0159edep\u00ed\u0161ete ho k n\u00e1hrad\u011b zodpov\u011bdn\u00e9mu zam\u011bstnanci, jedn\u00e1 se o da\u0148ov\u011b uznateln\u00fd n\u00e1klad do v\u00fd\u0161e p\u0159edepsan\u00e9 n\u00e1hrady.<\/p>\n<p>Za da\u0148ov\u011b uznateln\u00e9 polo\u017eky se pova\u017euj\u00ed:<\/p>\n<ul>\n<li><strong>\u0161kody vznikl\u00e9 v d\u016fsledku \u017eiveln\u00edch pohrom<\/strong> (takov\u00fdch, kter\u00e9 nejsou zp\u016fsoben\u00e9 lidsk\u00fdm faktorem),<\/li>\n<li><strong>\u0161kody zp\u016fsoben\u00e9 nezn\u00e1m\u00fdm pachatelem <\/strong>(v tomto p\u0159\u00edpad\u011b pot\u0159ebujete z\u00edskat potvrzen\u00ed od policie, kter\u00e1 p\u0159\u00edpad pro\u0161et\u0159\u00ed).<\/li>\n<\/ul>\n<h3>Zaplacen\u00e9 pojistn\u00e9 a dan\u011b<\/h3>\n<p>Abyste si pojistn\u00e9 na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed mohli uplatnit jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad, mus\u00edte ho <strong>uhradit nejpozd\u011bji do konce n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed<\/strong>. Podobn\u011b je to u dan\u011b z nemovit\u00fdch v\u011bc\u00ed.<\/p>\n<h3>Pokuty, pen\u00e1le a \u00faroky z prodlen\u00ed<\/h3>\n<p>Pro spr\u00e1vn\u00e9 posouzen\u00ed da\u0148ov\u00e9 uznatelnosti nejprve odli\u0161te, zda se jedn\u00e1 o sankce plynouc\u00ed z dodavatelsko-odb\u011bratelsk\u00fdch faktur, nebo od <strong>ve\u0159ejn\u00fdch instituc\u00ed<\/strong>.<\/p>\n<p>Pokud<strong> me\u0161k\u00e1te s platbou faktury od dodavatele<\/strong> a nedodr\u017e\u00edte t\u00edm podm\u00ednky stanoven\u00e9 ve smlouv\u011b, vznikl\u00e9 sankce se \u0159ad\u00ed mezi da\u0148ov\u011b uznateln\u00e9 v\u00fddaje.<\/p>\n<p>Sankce, kter\u00e9 v\u00e1m vym\u011b\u0159\u00ed finan\u010dn\u00ed \u00fa\u0159ad, spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed, zdravotn\u00ed poji\u0161\u0165ovna nebo policie, jsou za ka\u017ed\u00fdch okolnost\u00ed <strong>da\u0148ov\u011b neuznateln\u00fdmi v\u00fddaji<\/strong>. V \u00fa\u010detnictv\u00ed se zachycuj\u00ed na \u00fa\u010dtu 545 \u2013 Ostatn\u00ed pokuty a pen\u00e1le.<\/p>\n<h2>Kter\u00e9 n\u00e1klady jsou da\u0148ov\u011b neuznateln\u00e9<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f vymezuje da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady v \u00a7 25.<\/p>\n<h3>V\u00fddaje na reprezentaci<\/h3>\n<p>Jak u\u017e jsme zmi\u0148ovali \u2013 pat\u0159\u00ed sem ve\u0161ker\u00e9 <strong>poho\u0161t\u011bn\u00ed obchodn\u00edch partner\u016f<\/strong>. A\u0165 u\u017e se jedn\u00e1 o sn\u00eddan\u011b, ob\u011bd, ve\u010de\u0159i, sklenku v\u00edna pro obchodn\u00ed partnery nebo zaji\u0161t\u011bn\u00ed ob\u010derstven\u00ed pro zam\u011bstnance, jsou tyto v\u00fddaje <strong>v\u017edy da\u0148ov\u011b ne\u00fa\u010dinn\u00e9 v pln\u00e9 v\u00fd\u0161i<\/strong>.<\/p>\n<p>Podnikatel\u00e9 \u010dasto \u0159e\u0161\u00ed, jak je to s da\u0148ovou uznatelnost\u00ed <strong>v\u00e1no\u010dn\u00edch ve\u010d\u00edrk\u016f nebo teambuildingov\u00fdch firemn\u00edch akc\u00ed<\/strong>. Jestli\u017ee je sou\u010d\u00e1st\u00ed dan\u00e9 akce i pracovn\u00ed \u010d\u00e1st, kter\u00e1 zahrnuje nap\u0159\u00edklad \u0161kolen\u00ed zam\u011bstnanc\u016f, pak je v\u011bt\u0161ina n\u00e1klad\u016f spojen\u00fdch s ud\u00e1lost\u00ed da\u0148ov\u011b uznateln\u00e1. Jde nap\u0159\u00edklad o:<\/p>\n<ul>\n<li><strong>pron\u00e1jem prostor<\/strong> ke \u0161kolen\u00ed \u010di byznys sch\u016fzce,<\/li>\n<li><strong>cestovn\u00ed n\u00e1klady na dopravu a ubytov\u00e1n\u00ed<\/strong> zam\u011bstnanc\u016f na tuto akci,<\/li>\n<li><strong>odm\u011bna lektorovi<\/strong> (u \u0161kolen\u00ed \u010di p\u0159edn\u00e1\u0161ky).<\/li>\n<\/ul>\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si, jak je to s <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/lze-zahrnout-jazykove-kurzy-hrazene-za-zamestnance-do-danove-uznatelnych-nakladu\/\">da\u0148ovou uznatelnost\u00ed u jazykov\u00fdch kurz\u016f zam\u011bstnanc\u016f<\/a>. Z\u00e1sadn\u00ed je odli\u0161it, jestli pracovn\u00edk znalost jazyka pot\u0159ebuje k v\u00fdkonu pr\u00e1ce, nebo se kurz\u016f \u00fa\u010dastn\u00ed dobrovoln\u011b.<\/p>\n<h3>Poskytnut\u00ed daru<\/h3>\n<p>Za da\u0148ov\u011b \u00fa\u010dinn\u00e9 v\u00fddaje se dary na \u00fa\u010dtu 543 sice nepova\u017euj\u00ed, ale p\u0159esto si d\u00edky nim m\u016f\u017eete sn\u00ed\u017eit z\u00e1klad dan\u011b. Jedn\u00e1 se toti\u017e o <strong>od\u010ditatelnou polo\u017eku od z\u00e1kladu dan\u011b<\/strong>, kterou uplatn\u00edte a\u017e p\u0159i stanoven\u00ed v\u00fdsledn\u00e9 da\u0148ov\u00e9 povinnosti. Darovac\u00ed smlouvu si proto uchovejte \u2013 p\u0159i sestavov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v\u00e1m p\u0159ijde vhod.<\/p>\n<p>Dar (bez\u00faplatn\u00e9 pln\u011bn\u00ed) mus\u00edte <strong>poskytnout na \u00fa\u010dely stanoven\u00e9 z\u00e1konem<\/strong> o dan\u00edch z p\u0159\u00edjm\u016f (nap\u0159. na kulturu, sport, v\u011bdu a vzd\u011bl\u00e1v\u00e1n\u00ed, zdravotnick\u00e9, soci\u00e1ln\u00ed, charitativn\u00ed a humanit\u00e1rn\u00ed \u00fa\u010dely).<\/p>\n<p>Z\u00e1rove\u0148 m\u011bjte na pam\u011bti, \u017ee abyste si dar mohli ode\u010d\u00edst z dan\u00ed, mus\u00ed se jeho hodnota vej\u00edt do <strong>minim\u00e1ln\u00ed a maxim\u00e1ln\u00ed \u010d\u00e1stky stanoven\u00e9 z\u00e1konem<\/strong>.<\/p>\n<p><strong>Pr\u00e1vnick\u00e1 osoba<\/strong> si m\u016f\u017ee v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit dar, jeho\u017e hodnota <strong>p\u0159evy\u0161uje \u010d\u00e1stku 2\u00a0000\u00a0K\u010d<\/strong>. V \u00fahrnu m\u016f\u017ee podnik ode\u010d\u00edst od z\u00e1kladu dan\u011b maxim\u00e1ln\u011b dary v hodnot\u011b 10\u00a0% ze z\u00e1kladu dan\u011b (sn\u00ed\u017een\u00e9ho nap\u0159. o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/\">da\u0148ovou ztr\u00e1tu minul\u00fdch let<\/a>), ale pro zda\u0148ovac\u00ed obdob\u00ed kon\u010d\u00edc\u00ed od 1.\u00a03.\u00a02020 do 28. 2. 2027 si lze ode\u010d\u00edst a\u017e 30\u00a0% sn\u00ed\u017een\u00e9ho z\u00e1kladu dan\u011b.<\/p>\n<p><strong>TIP<\/strong>: Zjist\u011bte, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/daneni-firemnich-vanocnich-darku-pro-zamestnance\/\">dan\u011bn\u00ed v\u00e1no\u010dn\u00edch d\u00e1rk\u016f<\/a>, kter\u00e9 poskytnete zam\u011bstnanc\u016fm.<\/p>\n<p><strong>Fyzick\u00e1 osoba (OSV\u010c)<\/strong> si m\u016f\u017ee dar od z\u00e1kladu dan\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed ode\u010d\u00edst, pokud hodnota dar\u016f v sou\u010dtu p\u0159es\u00e1hne minim\u00e1ln\u011b:<\/p>\n<ul>\n<li>2 % z\u00e1kladu dan\u011b<\/li>\n<li>nebo v\u00fd\u0161i 1\u00a0000\u00a0K\u010d za zda\u0148ovac\u00ed obdob\u00ed.<\/li>\n<\/ul>\n<p>Za kalend\u00e1\u0159n\u00ed obdob\u00ed 2020 a\u017e 2026 se zvy\u0161uje maxim\u00e1ln\u00ed hranice pro uplatn\u011bn\u00ed daru na 30 % z\u00e1kladu dan\u011b.<\/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 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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\/6662\">\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>N\u00e1klady na po\u0159\u00edzen\u00ed hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h2>\n<p>Po\u0159\u00edzen\u00fd majetek nevstupuje jednor\u00e1zov\u011b do da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f, ale prom\u00edt\u00e1 se do nich postupn\u011b <strong>prost\u0159ednictv\u00edm odpis\u016f<\/strong>.<\/p>\n<p><strong>V p\u0159\u00edpad\u011b drobn\u00e9ho dlouhodob\u00e9ho majetku plat\u00ed, \u017ee:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\"><strong>\u00fa\u010detn\u00ed odpisy majetku<\/strong><\/a>,<\/li>\n<li>nebo jednor\u00e1zov\u00e9 n\u00e1klady p\u0159i<strong> za\u00fa\u010dtov\u00e1n\u00ed majetku rovnou do spot\u0159eby<\/strong>.<\/li>\n<\/ul>\n<p>Pokud jde o<strong> technick\u00e9 zhodnocen\u00ed majetku<\/strong>, kter\u00e9 v sou\u010dtu za zda\u0148ovac\u00ed obdob\u00ed u jednotliv\u00e9ho majetku nep\u0159ekro\u010d\u00ed limit 80\u00a0000\u00a0K\u010d, lze ho uplatnit jednor\u00e1zov\u011b jako da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad.<\/p>\n<h2>Pom\u016fcka p\u0159i \u00fa\u010dtov\u00e1n\u00ed &#8211; \u00fa\u010dty da\u0148ov\u011b neuznateln\u00fdch n\u00e1klad\u016f<\/h2>\n<p>Na z\u00e1v\u011br v\u00e1m p\u0159in\u00e1\u0161\u00edme seznam \u00fa\u010dt\u016f, kter\u00e9 z da\u0148ov\u00e9ho z\u00e1kladu m\u016f\u017eete u <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-vyplnit-danove-priznani-pravnickych-osob-za-rok-2021-krok-za-krokem\/\">sestavov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a><strong> v\u017edy vylou\u010dit<\/strong>, proto\u017ee se jedn\u00e1 o da\u0148ov\u011b neuznateln\u00e9 n\u00e1klady:<\/p>\n<ul>\n<li>513 \u2013 N\u00e1klady na reprezentaci<\/li>\n<li>528 \u2013 Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady<\/li>\n<li>543 \u2013 Dary<\/li>\n<li>545 \u2013 Ostatn\u00ed pokuty a pen\u00e1le<\/li>\n<li>554 \u2013 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rezervy-z-ucetniho-a-danoveho-hlediska\/\">Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv<\/a><\/li>\n<li>559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek v provozn\u00ed \u010dinnosti<\/li>\n<li>574 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edch rezerv<\/li>\n<\/ul>\n<h2>Bl\u00ed\u017e\u00ed se term\u00edn pro pod\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f<\/h2>\n<p>Pod\u00edvejte se, jak\u00e9 novinky p\u0159inesl rok 2021 v oblasti <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pripravte-se-na-danove-priznani-pravnickych-osob-v-roce-2021\/\">dan\u00ed z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/a>.<\/p>\n<p>U fyzick\u00fdch osob do\u0161lo ke zm\u011bn\u011b formul\u00e1\u0159e \u2013 <strong>nov\u00fd tiskopis<\/strong> najdete na port\u00e1le Moje dan\u011b. Da\u0148ov\u00e1 poradkyn\u011b detailn\u011b popsala, jak se s n\u00edm pracuje a k jak\u00fdm zm\u011bn\u00e1m do\u0161lo v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vypada-novy-tiskopis-k-dani-z-prijmu-fyzickych-osob-za-rok-2021\/\">elektronick\u00e9m formul\u00e1\u0159i p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010c\u00edm vy\u0161\u0161\u00ed n\u00e1klady m\u00e1te, t\u00edm ni\u017e\u0161\u00ed je va\u0161e da\u0148ov\u00e1 z\u00e1t\u011b\u017e. Proto se podnikatel\u00e9 sna\u017e\u00ed do \u00fa\u010detnictv\u00ed p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zahrnout co nejv\u00edce n\u00e1klad\u016f. Jak &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6663,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[50,269,65],"class_list":["post-6662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6662","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=6662"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6662\/revisions"}],"predecessor-version":[{"id":18484,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6662\/revisions\/18484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6663"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}