{"id":8746,"date":"2025-05-13T17:05:55","date_gmt":"2025-05-13T15:05:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8746"},"modified":"2025-05-13T17:05:57","modified_gmt":"2025-05-13T15:05:57","slug":"co-je-danova-evidence-vcetne-prikladu-vzor","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/","title":{"rendered":"Co je da\u0148ov\u00e1 evidence v\u010detn\u011b p\u0159\u00edklad\u016f + vzor"},"content":{"rendered":"<h2>Co je da\u0148ov\u00e1 evidence<\/h2>\n<p>Da\u0148ov\u00e1 evidence je zp\u016fsob, kter\u00fdm podnikatel dokl\u00e1d\u00e1 \u00fa\u0159ad\u016fm <strong>svou ekonomickou aktivitu<\/strong>. P\u0159edev\u0161\u00edm v\u00e1m ale slou\u017e\u00ed ke spo\u010d\u00edt\u00e1n\u00ed, jak vysokou <strong>da\u0148 z p\u0159\u00edjm\u016f<\/strong> budete st\u00e1tu odv\u00e1d\u011bt.<\/p>\n<p>Na za\u010d\u00e1tek dodejme, \u017ee jako podnikatel\u00e9 m\u00e1te n\u011bkolik mo\u017enost\u00ed:<\/p>\n<ul>\n<li><strong>v\u00e9st da\u0148ovou evidenci<\/strong> (d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed), pokud jste OSV\u010c, nem\u00e1te povinnost v\u00e9st \u00fa\u010detnictv\u00ed a neuplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje,<\/li>\n<li><strong>v\u00e9st \u00fa\u010detnictv\u00ed<\/strong> (d\u0159\u00edve podvojn\u00e9 \u00fa\u010detnictv\u00ed), pokud jste pr\u00e1vnick\u00e1 osoba, p\u0159\u00edpadn\u011b pokud jako OSV\u010c m\u00e1te p\u0159\u00edjmy nad 25 milion\u016f korun nebo chcete v\u00e9st \u00fa\u010detnictv\u00ed dobrovoln\u011b,<\/li>\n<li>nev\u00e9st nic a <strong>uplat\u0148ovat v\u00fddaje procentem<\/strong> (tzv. pau\u0161\u00e1ln\u00ed v\u00fddaje), pokud jste OSV\u010c s p\u0159\u00edjmy do 2 milion\u016f korun.<\/li>\n<\/ul>\n<p>Kdykoliv se m\u016f\u017eete rozhodnout pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/\">p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed nebo pau\u0161\u00e1l<\/a>.<\/p>\n<p>P\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">veden\u00ed da\u0148ov\u00e9 evidence<\/a> zaznamen\u00e1v\u00e1te:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/evidence-prijmu-a-vydaju-v-ucetnim-programu-a-excelu-vzor\/\">p\u0159\u00edjmy a v\u00fddaje<\/a>,<\/li>\n<li>obchodn\u00ed majetek,<\/li>\n<li>z\u00e1vazky a pohled\u00e1vky.<\/li>\n<\/ul>\n<h2>Veden\u00ed da\u0148ov\u00e9 evidence v Excelu nebo programu<\/h2>\n<p>Veden\u00ed da\u0148ov\u00e9 evidence je jednodu\u0161\u0161\u00ed ne\u017e veden\u00ed \u00fa\u010detnictv\u00ed a podnikatel\u00e9 jej obvykle zvl\u00e1dnou sami. Z\u00e1kon o dani z p\u0159\u00edjm\u016f <strong>nestanovuje, jak p\u0159esn\u011b m\u00e1 da\u0148ov\u00e1 evidence vypadat<\/strong>. Mal\u00fdm podnikatel\u016fm sta\u010d\u00ed jednoduch\u00e1 tabulka v Excelu, do kter\u00e9 uv\u00e1d\u00ed pot\u0159ebn\u00e9 \u00fadaje.<\/p>\n<p>Vyplat\u00ed se ale m\u00edt na <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">da\u0148ovou evidenci program<\/a>. Nemus\u00edte vytv\u00e1\u0159et sv\u00e9 tabulky a m\u00e1te jistotu, \u017ee budete m\u00edt zaznamenan\u00e9 v\u0161e pot\u0159ebn\u00e9.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Veden\u00ed da\u0148ov\u00e9 evidence v\u00e1m usnadn\u00ed <a href=\"https:\/\/money.cz\"><strong>\u00da\u010detn\u00ed program Money S3<\/strong><\/a>. Budete m\u00edt p\u0159ehled o v\u0161ech v\u00fddaj\u00edch i p\u0159\u00edjmech a jednodu\u0161e tak pod\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V\u0161echno p\u0159\u00edmo v programu. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte ho <strong>zdarma<\/strong><\/a>.<\/div>\n<h2>Veden\u00ed da\u0148ov\u00e9 evidence \u2013 vzor<\/h2>\n<p>Z\u00e1kladem da\u0148ov\u00e9 evidence je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-to-penezni-denik-a-jak-ho-vyplnit\/\">den\u00edk p\u0159\u00edjm\u016f a v\u00fddaj\u016f<\/a>. Doporu\u010dujeme m\u00edt v evidenci tyto polo\u017eky v jednotliv\u00fdch sloupc\u00edch:<\/p>\n<ul>\n<li><strong>Datum p\u0159\u00edjmu nebo v\u00fddaje, tedy kdy jste pen\u00edze dostali \u010di vydali v hotovosti nebo na \u00fa\u010det. D\u016fle\u017eit\u00e9 je datum \u00fahrady, tedy ne odesl\u00e1n\u00ed \u010di p\u0159ijet\u00ed faktury nebo datum splatnosti.<\/strong><\/li>\n<li>\u010c\u00edslo dokladu, p\u0159\u00edpadn\u011b jeho dal\u0161\u00ed ozna\u010den\u00ed, pou\u017e\u00edv\u00e1 se nap\u0159\u00edklad: PPD pro p\u0159\u00edjmov\u00fd pokladn\u00ed doklad, VPD pro v\u00fddajov\u00fd pokladn\u00ed doklad, FP pro p\u0159ijatou fakturu, FV pro vydanou fakturu, ID pro intern\u00ed doklad.<\/li>\n<li>Popis transakce, kter\u00fd slou\u017e\u00ed pro v\u00e1\u0161 p\u0159ehled a up\u0159es\u0148uje, o jak\u00fd p\u0159\u00edjem \u010di v\u00fddaj \u0161lo.<\/li>\n<li>V\u00fd\u0161e p\u0159\u00edjmu \u010di v\u00fddaje, tedy \u010d\u00e1stka, kterou jste dostali \u010di zaplatili. Rozd\u011bluj\u00ed se na da\u0148ov\u00e9 a neda\u0148ov\u00e9:\n<ul>\n<li>mezi da\u0148ov\u00e9 p\u0159\u00edjmy pat\u0159\u00ed nap\u0159\u00edklad prodej zbo\u017e\u00ed a slu\u017eeb, prodej majetku ale u\u017e ne osobn\u00ed vklady do podnik\u00e1n\u00ed nebo p\u0159ijat\u00fd \u00fav\u011br,<\/li>\n<li>mezi da\u0148ov\u00e9 v\u00fddaje pat\u0159\u00ed n\u00e1kup materi\u00e1lu a zbo\u017e\u00ed, mzdy a odvody na zam\u011bstnance, provozn\u00ed n\u00e1klady, ale ne dan\u011b nebo v\u00fddaje na osobn\u00ed spot\u0159ebu.<\/li>\n<\/ul>\n<\/li>\n<li><strong>P\u0159ijat\u00e9 a zaplacen\u00e9 DPH<\/strong>, pokud jste <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tce<\/a>. \u00dadaje poslou\u017e\u00ed pro vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed k DPH, kontroln\u00edho a souhrnn\u00e9ho hl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n<p>Tabulka pro evidenci p\u0159\u00edjm\u016f a v\u00fddaj\u016f pak vypad\u00e1 t\u0159eba takto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Datum<\/strong><\/td>\n<td><strong>\u010c\u00edslo dokladu<\/strong><\/td>\n<td><strong>Popis transakce<\/strong><\/td>\n<td><strong>Da\u0148ov\u00e9 p\u0159\u00edjmy<\/strong><\/td>\n<td><strong>Neda\u0148ov\u00e9 p\u0159\u00edjmy<\/strong><\/td>\n<td><strong>Da\u0148ov\u00e9 v\u00fddaje<\/strong><\/td>\n<td><strong>Neda\u0148ov\u00e9 v\u00fddaje<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. 9. 2025<\/td>\n<td>PPD 001<\/td>\n<td>prodej barev na v\u00fdmalbu<\/td>\n<td>4 300 K\u010d<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>2. 9. 2025<\/td>\n<td>FV 010925<\/td>\n<td>mal\u00ed\u0159sk\u00e9 slu\u017eby<\/td>\n<td>10 000 K\u010d<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>16. 9. 2025<\/td>\n<td>FP 060925<\/td>\n<td>n\u00e1kup materi\u00e1lu<\/td>\n<td><\/td>\n<td><\/td>\n<td>2 500 K\u010d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>celkem<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong>14 300 K\u010d<\/strong><\/td>\n<td><\/td>\n<td><strong>2 500 K\u010d<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>&gt;&gt; TIP: <\/strong>Ka\u017edou transakci zap\u00ed\u0161ete na nov\u00fd \u0159\u00e1dek. Pro jeden \u00fa\u010detn\u00ed rok budete m\u00edt jednu tabulku. Nastavte si automatick\u00e9 s\u010d\u00edt\u00e1n\u00ed polo\u017eek a ode\u010dten\u00edm v\u00fddaj\u016f od p\u0159\u00edjm\u016f vypo\u010d\u00edtejte da\u0148ov\u00fd z\u00e1klad. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-danovou-evidenci-zdarma\/\">Da\u0148ov\u00e1 evidence pro pl\u00e1tce a nepl\u00e1tce DPH<\/a> se bude li\u0161it t\u00edm, \u017ee pl\u00e1tci u v\u0161ech p\u0159\u00edjm\u016f a v\u00fddaj\u016f nav\u00edc eviduj\u00ed i p\u0159ijat\u00e9 a zaplacen\u00e9 DPH.<\/p>\n<p>Ke v\u0161em p\u0159\u00edjm\u016fm a v\u00fddaj\u016fm si archivujte doklady \u2013 \u00fa\u010dtenky, faktury a dal\u0161\u00ed.<\/p>\n<h2>Evidence majetku, pohled\u00e1vek a z\u00e1vazk\u016f<\/h2>\n<p>Krom\u011b p\u0159\u00edjm\u016f a v\u00fddaj\u016f v da\u0148ov\u00e9 evidenci zaznamen\u00e1vejte i dlouhodob\u00fd hmotn\u00fd majetek, kter\u00fd mus\u00edte odepisovat.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Polo\u017eka<\/strong><\/td>\n<td><strong>Popis<\/strong><\/td>\n<td><strong>Po\u0159izovac\u00ed cena<\/strong><\/td>\n<td><strong>Datum za\u0159azen\u00ed<\/strong><\/td>\n<td><strong>Datum vy\u0159azen\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Osobn\u00ed v\u016fz<\/td>\n<td>300 000 K\u010d<\/td>\n<td>10. 1. 2025<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u0159et\u00ed tabulka, kterou v da\u0148ov\u00e9 evidenci vedete, slou\u017e\u00ed k zapisov\u00e1n\u00ed pohled\u00e1vek a z\u00e1vazk\u016f. Tedy co v\u00e1m kdo dlu\u017e\u00ed nebo komu za co mus\u00edte zaplatit vy. Pohled\u00e1vka tak m\u016f\u017ee b\u00fdt zat\u00edm nezaplacen\u00e1 faktura, kterou jste vystavili za sv\u00e9 zbo\u017e\u00ed nebo slu\u017eby. Z\u00e1vazek je nap\u0159\u00edklad pravideln\u00e1 platba za n\u00e1jem, kterou jste dan\u00fd m\u011bs\u00edc je\u0161t\u011b neuhradili.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Odb\u011bratel\/Dodavatel<\/strong><\/td>\n<td><strong>\u010c\u00edslo dokladu<\/strong><\/td>\n<td><strong>Datum n\u00e1kupu<\/strong><\/td>\n<td><strong>Datum prodeje<\/strong><\/td>\n<td><strong>Datum splatnosti<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>Datum \u00fahrady<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dodavatel 1<\/td>\n<td>FP 010925<\/td>\n<td>1. 9. 2025<\/td>\n<td><\/td>\n<td>15. 9. 2025<\/td>\n<td>1 500 K\u010d<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Odb\u011bratel 2<\/td>\n<td>FV 080925<\/td>\n<td><\/td>\n<td>8. 9. 2025<\/td>\n<td>22. 9. 2025<\/td>\n<td>5 000 K\u010d<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Da\u0148ov\u00e1 evidence \u2013 p\u0159\u00edklady<\/h2>\n<p>Nyn\u00ed se pod\u00edv\u00e1me na p\u00e1r p\u0159\u00edklad\u016f, kter\u00e9 v\u00e1s p\u0159i veden\u00ed da\u0148ov\u00e9 evidence mohou potkat a podnikatel\u00e9 v nich ob\u010das t\u00e1pou:<\/p>\n<h2>Vy\u0159azen\u00ed majetku v da\u0148ov\u00e9 evidenci<\/h2>\n<p>P\u0159i veden\u00ed dlouhodob\u00e9ho obchodn\u00edho majetku v da\u0148ov\u00e9 evidenci \u010das od \u010dasu doch\u00e1z\u00ed k tomu, \u017ee jej pot\u0159ebujete z evidence vy\u0159adit. Nap\u0159\u00edklad ho prod\u00e1te, zlikvidujete nebo p\u0159evedete k osobn\u00edmu pou\u017e\u00edv\u00e1n\u00ed.<\/p>\n<p>Vy\u0159azen\u00ed majetku m\u016f\u017eete prov\u00e9st kdykoliv tak, \u017ee <strong>v da\u0148ov\u00e9 evidenci uvedete den vy\u0159azen\u00ed<\/strong>. T\u00edm ho naposledy uvedete v evidenci a d\u00e1le u\u017e se v n\u00ed neobjevuje.<\/p>\n<p>Pokud to ud\u011bl\u00e1te v pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, do da\u0148ov\u00fdch v\u00fddaj\u016f si zahrnete <strong>polovinu ro\u010dn\u00edho da\u0148ov\u00e9ho odpisu<\/strong> a sn\u00ed\u017e\u00edte si o n\u011bj z\u00e1klad dan\u011b. Vy\u0159azen\u00edm majetku k 31. 12. z\u00edsk\u00e1te n\u00e1rok na uplatn\u011bn\u00ed cel\u00e9ho ro\u010dn\u00edho odpisu. Vyplat\u00ed se tedy odpisovan\u00fd majetek z evidence vy\u0159adit a\u017e na konci roku.<\/p>\n<h2>Prodej neodepsan\u00e9ho auta v da\u0148ov\u00e9 evidenci<\/h2>\n<p>Majetek m\u016f\u017eete z evidence vy\u0159adit prodejem. P\u0159\u00edjem pak mus\u00edte zdanit. V\u00fd\u0161e dan\u011b z p\u0159\u00edjm\u016f se odv\u00edj\u00ed od toho, jestli jste majetek v da\u0148ov\u00e9 evidenci zcela odepsali, nebo je\u0161t\u011b ne.<\/p>\n<p>Nap\u0159\u00edklad m\u00e1te slu\u017eebn\u00ed automobil s po\u0159izovac\u00ed cenou 500 000 K\u010d. Podle z\u00e1kona jej odepisujete \u0161est let. Pokud se rozhodnete auto prodat d\u0159\u00edve, ne\u017e jej odep\u00ed\u0161ete, <strong>z\u016fstatkov\u00e1 cena se stane da\u0148ov\u00fdm v\u00fddajem<\/strong> a sn\u00ed\u017e\u00ed t\u00edm z\u00e1klad dan\u011b. Kdy\u017e v\u016fz prod\u00e1te a\u017e po \u0161esti letech, \u017e\u00e1dn\u00e9 v\u00fddaje nezapo\u010d\u00edt\u00e1v\u00e1te \u2013 ty u\u017e jsou vy\u0159e\u0161en\u00e9 pomoc\u00ed odpis\u016f.<\/p>\n<h2>Odpisy majetku v da\u0148ov\u00e9 evidenci<\/h2>\n<p>Da\u0148ov\u00fd odpis vyjad\u0159uje m\u00edru opot\u0159eben\u00ed dlouhodob\u00e9ho majetku v \u010dase a sni\u017euje z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f. V\u00fdpo\u010det odpis\u016f se \u0159\u00edd\u00ed z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f a spolu s majetkem je zaznamen\u00e1v\u00e1te v da\u0148ov\u00e9 evidenci. Souhrn odpis\u016f za zda\u0148ovac\u00ed obdob\u00ed pak uvedete do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>&gt;&gt; TIP: <\/strong>P\u0159\u00edklady odpisu majetku v da\u0148ov\u00e9 evidenci a jeho v\u00fdpo\u010dtu najdete v \u010dl\u00e1nku\u00a0 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">\u00da\u010detn\u00ed vs da\u0148ov\u00fd odpis majetku: V \u010dem se li\u0161\u00ed a jak je spo\u010d\u00edt\u00e1te<\/a>.<\/div>\n<h2>Odpis pohled\u00e1vky v da\u0148ov\u00e9 evidenci<\/h2>\n<p>K odpisu neuhrazen\u00e9 pohled\u00e1vky doch\u00e1z\u00ed p\u0159i<\/p>\n<ul>\n<li>ukon\u010den\u00ed nebo p\u0159eru\u0161en\u00ed podnik\u00e1n\u00ed,<\/li>\n<li>p\u0159echodu na uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f pau\u0161\u00e1lem<\/li>\n<li>nebo p\u0159i p\u0159echodu na \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p>Tehdy mus\u00edte o jejich hodnotu <strong>zv\u00fd\u0161it z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>Pokud k \u017e\u00e1dn\u00e9 v\u00fd\u0161e zm\u00edn\u011bn\u00e9 situaci nedoch\u00e1z\u00ed, je vhodn\u00e9 pohled\u00e1vky <strong>v evidenci ponechat a neodpisovat<\/strong>, aby v\u00e1m nezvy\u0161ovaly 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 .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\/8746\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8746\">\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>Faktury z minul\u00e9ho roku v da\u0148ov\u00e9 evidenci<\/h2>\n<p>Pokud vyd\u00e1te fakturu v prosinci a z\u00e1kazn\u00edk v\u00e1m ji zaplat\u00ed a\u017e v lednu, podnikatel\u00e9 ob\u010das v\u00e1haj\u00ed, do kter\u00e9ho z\u00fa\u010dtovac\u00edho obdob\u00ed maj\u00ed fakturu uv\u00e9st.<\/p>\n<p>P\u0159i veden\u00ed da\u0148ov\u00e9 evidence rozhoduje datum \u00fahrady pen\u011bz, ne datum vyd\u00e1n\u00ed faktury. Tak\u017ee v tomto p\u0159\u00edpad\u011b p\u0159\u00edjem uvedete a\u017e do ledna, kdy v\u00e1m z\u00e1kazn\u00edk zaplatil.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je da\u0148ov\u00e1 evidence Da\u0148ov\u00e1 evidence je zp\u016fsob, kter\u00fdm podnikatel dokl\u00e1d\u00e1 \u00fa\u0159ad\u016fm svou ekonomickou aktivitu. P\u0159edev\u0161\u00edm v\u00e1m ale slou\u017e\u00ed ke spo\u010d\u00edt\u00e1n\u00ed, jak vysokou da\u0148 z &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[64,125,88],"class_list":["post-8746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidence","category-ucetnictvi-2","tag-dan-z-prijmu","tag-danova-evidence","tag-danove-odpisy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8746","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=8746"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8746\/revisions"}],"predecessor-version":[{"id":17375,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8746\/revisions\/17375"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8747"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}