{"id":18978,"date":"2026-03-09T10:02:20","date_gmt":"2026-03-09T10:02:20","guid":{"rendered":"https:\/\/origin.kasafik.cz\/web\/?page_id=18978"},"modified":"2026-03-09T14:56:04","modified_gmt":"2026-03-09T14:56:04","slug":"eet-2-0","status":"publish","type":"page","link":"https:\/\/www.kasafik.cz\/web\/cs\/eet-2-0\/","title":{"rendered":"EET 2.0 &#8211; v\u0161e co pot\u0159ebujete v\u011bd\u011bt"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"18978\" class=\"elementor elementor-18978\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20f1fa8 e-flex e-con-boxed e-con e-parent\" data-id=\"20f1fa8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t\t\t\n\t\t<img class=\"e-image-base \" \n\t\t\t\t\tdata-interaction-id=\"84aba7c\" \n\t\t\tdata-interactions=\"&#x5B;&#x5D;\"\n\t\t \n\t\t \n\t\t\t\t\t\t\t\t\tid=\"19066\"\n\t\t\t\t\t\t\t\t\t\t\t\tsrc=\"https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient.jpg\"\n\t\t\t\t\t\t\t\t\t\t\t\twidth=\"1536\"\n\t\t\t\t\t\t\t\t\t\t\t\theight=\"655\"\n\t\t\t\t\t\t\t\t\t\t\t\tsrcset=\"https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient.jpg 1536w, https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient-300x128.jpg 300w, https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient-1024x437.jpg 1024w, https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient-768x328.jpg 768w, https:\/\/www.kasafik.cz\/web\/wp-content\/uploads\/2026\/03\/eet-2.0-kasafik-pos-gradient-600x256.jpg 600w\"\n\t\t\t\t\t\t\t\t\t\t\t\talt=\"\"\n\t\t\t\t\t\t\/>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36c0b6c2 e-flex e-con-boxed e-con e-parent\" data-id=\"36c0b6c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-557e9863 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"557e9863\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1>N\u00e1vrh z\u00e1kona o EET 2027: Kompletn\u00ed p\u0159ehled zm\u011bn a povinnost\u00ed pro podnikatele<\/h1><p><strong>Elektronick\u00e1 evidence tr\u017eeb se vrac\u00ed do \u010cesk\u00e9 republiky.<\/strong> Od 1. ledna 2027 \u010dekaj\u00ed \u010desk\u00e9 podnikatele z\u00e1sadn\u00ed zm\u011bny v da\u0148ov\u00e9 evidenci. Nov\u00fd z\u00e1kon zav\u00e1d\u00ed inovativn\u00ed model &#8222;p\u0159ir\u00e1\u017eky zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby&#8220;, nov\u00e9 da\u0148ov\u00e9 slevy a roz\u0161i\u0159uje pravomoci finan\u010dn\u00ed a celn\u00ed spr\u00e1vy. P\u0159ipravili jsme pro v\u00e1s kompletn\u00ed p\u0159ehled v\u0161ech zm\u011bn, kter\u00e9 ovlivn\u00ed va\u0161e podnik\u00e1n\u00ed.<\/p><div class=\"text-center\"><strong style=\"color: #ec3535; font-family: 'PT Serif'; font-size: 32px; font-style: italic; letter-spacing: -0.5px; text-align: center;\">Nov\u00fd p\u0159edpokl\u00e1dan\u00fd m\u011bs\u00ed\u010dn\u00ed odvod v re\u017eimu EET OFF: 9\u00a0984 K\u010d + 1\u00a0400 K\u010d = 11\u00a0384 K\u010d.<\/strong><\/div><h2>Co je p\u0159ir\u00e1\u017eka zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby?<\/h2><p>Centr\u00e1ln\u00ed novinkou z\u00e1kona je institut <strong>p\u0159ir\u00e1\u017eky zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby<\/strong>. Tento mechanismus umo\u017e\u0148uje mal\u00fdm podnikatel\u016fm nahradit slo\u017eitou online evidenci tr\u017eeb jednoduch\u00fdm m\u011bs\u00ed\u010dn\u00edm poplatkem.<\/p><p><strong>V\u00fd\u0161e p\u0159ir\u00e1\u017eky \u010din\u00ed 1 400 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/strong> Podnikatel, kter\u00fd se k p\u0159ir\u00e1\u017ece p\u0159ihl\u00e1s\u00ed, nemus\u00ed evidovat tr\u017eby v re\u00e1ln\u00e9m \u010dase, ale plat\u00ed fixn\u00ed m\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stku, kter\u00e1 se zapo\u010d\u00edt\u00e1v\u00e1 do celkov\u00e9 da\u0148ov\u00e9 povinnosti.<\/p><h2>Kdo se m\u016f\u017ee p\u0159ihl\u00e1sit k p\u0159ir\u00e1\u017ece?<\/h2><p>P\u0159ir\u00e1\u017eku mohou vyu\u017e\u00edt pouze <strong>podnikatel\u00e9 v prvn\u00edm p\u00e1smu pau\u0161\u00e1ln\u00edho re\u017eimu<\/strong>. Pro p\u0159ihl\u00e1\u0161en\u00ed mus\u00ed splnit dv\u011b z\u00e1kladn\u00ed podm\u00ednky:<\/p><ul><li>P\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti v bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edm zda\u0148ovac\u00edm obdob\u00ed <strong>nep\u0159es\u00e1hly 1\u00a0000\u00a0000 K\u010d<\/strong><\/li><li>Pod\u00e1n\u00ed ozn\u00e1men\u00ed o p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece <strong>do 10. dne zda\u0148ovac\u00edho obdob\u00ed<\/strong><\/li><\/ul><p>Podnikatel\u00e9 za\u010d\u00ednaj\u00edc\u00ed \u010dinnost se mohou p\u0159ihl\u00e1sit k p\u0159ir\u00e1\u017ece ji\u017e v ozn\u00e1men\u00ed o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu. Pokud p\u0159eru\u0161\u00edte \u010dinnost a n\u00e1sledn\u011b ji znovu zah\u00e1j\u00edte ve stejn\u00e9m zda\u0148ovac\u00edm obdob\u00ed, p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece se obnovuje automaticky.<\/p><h2>Jak p\u0159ir\u00e1\u017eka ovliv\u0148uje va\u0161i da\u0148ovou povinnost?<\/h2><p>P\u0159ir\u00e1\u017eka se prom\u00edt\u00e1 do v\u00fdpo\u010dtu dan\u011b n\u011bkolika zp\u016fsoby:<\/p><ul><li><strong>Pau\u0161\u00e1ln\u00ed da\u0148 se zvy\u0161uje o p\u0159ir\u00e1\u017eku.<\/strong> V\u00fdpo\u010det prob\u00edh\u00e1 jako sou\u010din po\u010dtu kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f v p\u0159ir\u00e1\u017ece a \u010d\u00e1stky 1 400 K\u010d. Pokud jste v p\u0159ir\u00e1\u017ece cel\u00fd rok, zv\u00fd\u0161\u00ed se va\u0161e pau\u0161\u00e1ln\u00ed da\u0148 o 16 800 K\u010d.<\/li><li><strong>Da\u0148ov\u00fd bonus se m\u016f\u017ee sn\u00ed\u017eit.<\/strong> Pokud je da\u0148ov\u00fd bonus vy\u0161\u0161\u00ed nebo roven sou\u010dinu m\u011bs\u00edc\u016f v p\u0159ir\u00e1\u017ece a p\u0159ir\u00e1\u017eky, sn\u00ed\u017e\u00ed se o tuto \u010d\u00e1stku. Pokud je ni\u017e\u0161\u00ed, da\u0148ov\u00fd bonus zanik\u00e1 a da\u0148 se rovn\u00e1 zb\u00fdvaj\u00edc\u00ed \u010d\u00e1sti p\u0159ir\u00e1\u017eky.<\/li><li><strong>Pau\u0161\u00e1ln\u00ed z\u00e1loha pro prvn\u00ed p\u00e1smo \u010din\u00ed 1\u00a0500 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong> (100 K\u010d z\u00e1kladn\u00ed z\u00e1loha + 1 400 K\u010d p\u0159ir\u00e1\u017eka).<\/li><\/ul><h2>Registra\u010dn\u00ed a oznamovac\u00ed povinnosti<\/h2><p>Podnikatel\u00e9 v pau\u0161\u00e1ln\u00edm re\u017eimu mus\u00ed dodr\u017eovat p\u0159esn\u00e9 lh\u016fty pro oznamov\u00e1n\u00ed:<\/p><ul><li><strong>Ozn\u00e1men\u00ed o p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece:<\/strong> Do 10. dne zda\u0148ovac\u00edho obdob\u00ed, od kter\u00e9ho se k p\u0159ir\u00e1\u017ece p\u0159ihla\u0161ujete. Pozdn\u00ed pod\u00e1n\u00ed je ne\u00fa\u010dinn\u00e9 a lh\u016ftu nelze navr\u00e1tit.<\/li><li><strong>Ozn\u00e1men\u00ed o odhl\u00e1\u0161en\u00ed z p\u0159ir\u00e1\u017eky:<\/strong> Do 10. dne zda\u0148ovac\u00edho obdob\u00ed bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po obdob\u00ed, jeho\u017e uplynut\u00edm p\u0159est\u00e1v\u00e1te b\u00fdt p\u0159ihl\u00e1\u0161eni.<\/li><li><strong>Ozn\u00e1men\u00ed o zm\u011bn\u011b p\u00e1sma pau\u0161\u00e1ln\u00edho re\u017eimu:<\/strong> Do 10. dne zda\u0148ovac\u00edho obdob\u00ed, od kter\u00e9ho m\u011bn\u00edte p\u00e1smo, s uveden\u00edm informace o p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece.<\/li><li><strong>Ozn\u00e1men\u00ed o nespln\u011bn\u00ed podm\u00ednek:<\/strong> Do 15 dn\u016f ode dne, kdy jste zjistili nespln\u011bn\u00ed podm\u00ednek pro p\u0159ir\u00e1\u017eku.<\/li><li><strong>Ozn\u00e1men\u00ed o ukon\u010den\u00ed:<\/strong> Do 15 dn\u016f ode dne, kdy nastala skute\u010dnost zp\u016fsobuj\u00edc\u00ed ukon\u010den\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu nebo p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece.<\/li><\/ul><h2>Speci\u00e1ln\u00ed pravidla pro stravovac\u00ed slu\u017eby: osvobozen\u00ed spropitn\u00e9ho<\/h2><p>Pro zam\u011bstnance v stravovac\u00edch slu\u017eb\u00e1ch z\u00e1kon zav\u00e1d\u00ed v\u00fdznamn\u00e9 zv\u00fdhodn\u011bn\u00ed. <strong>Spropitn\u00e9 ze stravovac\u00edch slu\u017eeb je osvobozeno od dan\u011b z p\u0159\u00edjm\u016f<\/strong> do v\u00fd\u0161e 7 % z m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f zam\u011bstnavatele ze stravovac\u00edch slu\u017eeb.<\/p><p>Spropitn\u00fdm se rozum\u00ed dobrovoln\u00fd dar poskytnut\u00fd zam\u011bstnanci osobou odli\u0161nou od zam\u011bstnavatele v p\u0159\u00edm\u00e9 souvislosti s poskytnut\u00edm stravovac\u00ed slu\u017eby v provozovn\u011b stravovac\u00edch slu\u017eeb.<\/p><p>V\u00fd\u0161e osvobozen\u00e9ho spropitn\u00e9ho se vypo\u010d\u00edt\u00e1 jako pod\u00edl 7 % z m\u011bs\u00ed\u010dn\u00edch p\u0159\u00edjm\u016f zam\u011bstnavatele ze stravovac\u00edch slu\u017eeb d\u011blen\u00fd po\u010dtem zam\u011bstnanc\u016f, kte\u0159\u00ed v dan\u00e9m m\u011bs\u00edci obdr\u017eeli spropitn\u00e9. Zam\u011bstnavatel m\u016f\u017ee ur\u010dit ni\u017e\u0161\u00ed \u010d\u00e1stku, ale celkov\u00e9 osvobozen\u00e9 spropitn\u00e9 v\u0161ech zam\u011bstnanc\u016f nesm\u00ed p\u0159ekro\u010dit 7 % p\u0159\u00edjm\u016f ze stravovac\u00edch slu\u017eeb.<\/p><h2>Nov\u00e9 da\u0148ov\u00e9 slevy pro podnikatele<\/h2><h3>Sleva za evidenci tr\u017eeb: 5 000 K\u010d ro\u010dn\u011b<\/h3><p>Podnikatel\u00e9, kte\u0159\u00ed eviduj\u00ed tr\u017eby, mohou uplatnit <strong>slevu na evidenci tr\u017eeb ve v\u00fd\u0161i 5 000 K\u010d<\/strong>. Tuto slevu lze uplatnit pouze v prvn\u00edm zda\u0148ovac\u00edm obdob\u00ed zapo\u010dat\u00e9m od 1. ledna 2027, ve kter\u00e9m poplatn\u00edk zaevidoval tr\u017ebu.<\/p><p>Maxim\u00e1ln\u00ed v\u00fd\u0161e slevy je omezena kladn\u00fdm rozd\u00edlem mezi 15 % d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b ze samostatn\u00e9 \u010dinnosti a z\u00e1kladn\u00ed slevou na poplatn\u00edka.<\/p><h3><span style=\"font-family: Nunito, Nunito, sans-serif; font-size: 30px; font-weight: 400;\">\u00a0<\/span><\/h3><h3><span style=\"font-family: Nunito, Nunito, sans-serif; font-size: 30px; font-weight: 400;\">Zm\u011bny ve v\u00fdpo\u010dtu dan\u011b a z\u00e1loh<\/span><\/h3><p>Z\u00e1kon zav\u00e1d\u00ed nov\u00e1 pravidla zaokrouhlov\u00e1n\u00ed:<\/p><ul><li><strong>Samostatn\u00fd z\u00e1klad pro v\u00fdpo\u010det z\u00e1lohy na da\u0148<\/strong> se zaokrouhluje na cel\u00e9 koruny nahoru.<\/li><li><strong>Z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong> se rovn\u011b\u017e zaokrouhluje na cel\u00e9 koruny nahoru.<\/li><li>Podnikatel\u00e9, kte\u0159\u00ed byli alespo\u0148 \u010d\u00e1st zda\u0148ovac\u00edho obdob\u00ed v pau\u0161\u00e1ln\u00edm re\u017eimu a jejich\u017e da\u0148 nen\u00ed rovna pau\u0161\u00e1ln\u00ed dani, maj\u00ed <strong>povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Toto je nov\u00e1 povinnost oproti p\u0159edchoz\u00ed pr\u00e1vn\u00ed \u00faprav\u011b.<\/li><\/ul><h2>Zm\u011bny v DPH: zkr\u00e1cen\u00ed lh\u016ft pro nedobytn\u00e9 pohled\u00e1vky<\/h2><p>Z\u00e1kon m\u011bn\u00ed podm\u00ednky pro opravu z\u00e1kladu dan\u011b v p\u0159\u00edpad\u011b nedobytn\u00fdch pohled\u00e1vek:<\/p><ul><li><strong>Limit pro zjednodu\u0161enou pohled\u00e1vku se zvy\u0161uje na 20 000 K\u010d<\/strong> (z p\u016fvodn\u00edch 10 000 K\u010d).<\/li><li><strong>Lh\u016fta pro vym\u00e1h\u00e1n\u00ed se zkracuje na 3 m\u011bs\u00edce<\/strong> po splatnosti (z p\u016fvodn\u00edch 6 m\u011bs\u00edc\u016f).<\/li><li><strong>Souhrnn\u00fd ro\u010dn\u00ed limit pro v\u011b\u0159itele se zvy\u0161uje na 100 000 K\u010d<\/strong> (z p\u016fvodn\u00edch 20 000 K\u010d).<\/li><li><strong>Dlu\u017en\u00edci mus\u00ed sn\u00ed\u017eit odpo\u010det dan\u011b po 3 m\u011bs\u00edc\u00edch<\/strong> od splatnosti pohled\u00e1vky, pokud nen\u00ed uspokojena (d\u0159\u00edve 6 m\u011bs\u00edc\u016f).<\/li><\/ul><h2>Roz\u0161\u00ed\u0159en\u00e9 pravomoci kontroln\u00edch org\u00e1n\u016f<\/h2><h3>Kontroln\u00ed n\u00e1kupy finan\u010dn\u00ed spr\u00e1vy<\/h3><p>Finan\u010dn\u00ed spr\u00e1va z\u00edsk\u00e1v\u00e1 opr\u00e1vn\u011bn\u00ed prov\u00e1d\u011bt <strong>kontroln\u00ed n\u00e1kupy p\u0159i spr\u00e1v\u011b dan\u00ed a \u00fa\u010detn\u00edch p\u0159edpis\u016f<\/strong>. Ozn\u00e1men\u00ed o kontroln\u00edm n\u00e1kupu mus\u00ed b\u00fdt pod\u00e1no bezprost\u0159edn\u011b po ukon\u010den\u00ed n\u00e1kupu nebo do 14 dn\u016f od p\u0159evzet\u00ed pln\u011bn\u00ed.<\/p><p>Pokud to povaha p\u0159edm\u011btu umo\u017e\u0148uje, org\u00e1n finan\u010dn\u00ed spr\u00e1vy vr\u00e1t\u00ed zbo\u017e\u00ed prodejci bezprost\u0159edn\u011b po ozn\u00e1men\u00ed. Prodejce je povinen vr\u00e1tit zaplacenou cenu do 14 dn\u016f od p\u0159evzet\u00ed vr\u00e1cen\u00e9ho zbo\u017e\u00ed.<\/p><h3>Kontroln\u00ed n\u00e1kupy celn\u00ed spr\u00e1vy<\/h3><p>Celn\u00ed spr\u00e1va z\u00edsk\u00e1v\u00e1 explicitn\u00ed opr\u00e1vn\u011bn\u00ed prov\u00e1d\u011bt kontroln\u00ed n\u00e1kupy p\u0159i <strong>prov\u011b\u0159ov\u00e1n\u00ed pln\u011bn\u00ed povinnost\u00ed podle evidence tr\u017eeb<\/strong>. Kontroln\u00ed n\u00e1kup se pova\u017euje za uzav\u0159en\u00ed smlouvy, p\u0159i\u010dem\u017e proveden\u00ed kontroln\u00edho n\u00e1kupu nen\u00ed poru\u0161en\u00edm povinnost\u00ed souvisej\u00edc\u00edch s prodejem.<\/p><h2>Speci\u00e1ln\u00ed povinnosti p\u0159ed\u0161koln\u00edch za\u0159\u00edzen\u00ed<\/h2><p>P\u0159ed\u0161koln\u00ed za\u0159\u00edzen\u00ed maj\u00ed novou <strong>oznamovac\u00ed povinnost k finan\u010dn\u00ed spr\u00e1v\u011b<\/strong>. Do 31. ledna po uplynut\u00ed kalend\u00e1\u0159n\u00edho roku mus\u00ed elektronicky podat ozn\u00e1men\u00ed obsahuj\u00edc\u00ed:<\/p><ul><li>Individualizovan\u00e9 \u00fadaje d\u011bt\u00ed um\u00edst\u011bn\u00fdch v za\u0159\u00edzen\u00ed<\/li><li>\u00dadaje o poplatn\u00edc\u00edch, kte\u0159\u00ed vynalo\u017eili v\u00fddaje za um\u00edst\u011bn\u00ed d\u011bt\u00ed<\/li><li>Celkov\u00e9 \u010d\u00e1stky uhrazen\u00e9 jednotliv\u00fdmi poplatn\u00edky<\/li><\/ul><p>Toto ozn\u00e1men\u00ed je formul\u00e1\u0159ov\u00fdm pod\u00e1n\u00edm podle da\u0148ov\u00e9ho \u0159\u00e1du.<\/p><h2>Da\u0148ov\u00e1 analytick\u00e1 evidence a zpracov\u00e1n\u00ed dat<\/h2><p>Finan\u010dn\u00ed spr\u00e1va roz\u0161i\u0159uje <strong>da\u0148ovou analytickou evidenci<\/strong> o \u00fadaje z\u00edskan\u00e9 p\u0159i pln\u011bn\u00ed povinnost\u00ed p\u0159i evidenci tr\u017eeb. Tyto \u00fadaje se poskytuj\u00ed org\u00e1n\u016fm finan\u010dn\u00ed spr\u00e1vy, celn\u00ed spr\u00e1vy, Ministerstvu financ\u00ed, Finan\u010dn\u00edmu analytick\u00e9mu \u00fa\u0159adu a dal\u0161\u00edm opr\u00e1vn\u011bn\u00fdm osob\u00e1m.<\/p><h2>Praktick\u00fd checklist pro podnikatele<\/h2><p><strong>Do konce roku 2026:<\/strong><\/p><ul><li>Zhodno\u0165te, zda spl\u0148ujete podm\u00ednky pro prvn\u00ed p\u00e1smo pau\u0161\u00e1ln\u00edho re\u017eimu (p\u0159\u00edjmy do 1 000 000 K\u010d)<\/li><li>Rozhodn\u011bte se mezi p\u0159ir\u00e1\u017ekou a plnou evidenc\u00ed tr\u017eeb<\/li><li>P\u0159ipravte si pot\u0159ebn\u00e9 dokumenty pro p\u0159\u00edpadn\u00e9 uplatn\u011bn\u00ed slev<\/li><\/ul><p><strong>Do 10. ledna 2027:<\/strong><\/p><ul><li>Podjte ozn\u00e1men\u00ed o p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece (pokud se pro ni rozhodnete)<\/li><li>Za\u010dn\u011bte platit pau\u0161\u00e1ln\u00ed z\u00e1lohy ve v\u00fd\u0161i 1 500 K\u010d m\u011bs\u00ed\u010dn\u011b (v\u010detn\u011b p\u0159ir\u00e1\u017eky)<\/li><\/ul><p><strong>Pr\u016fb\u011b\u017en\u011b v roce 2027:<\/strong><\/p><ul><li>Monitorujte sv\u00e9 p\u0159\u00edjmy \u2013 p\u0159ekro\u010den\u00ed 1 000 000 K\u010d znamen\u00e1 povinnost odhl\u00e1sit se z p\u0159ir\u00e1\u017eky<\/li><li>Oznamujte zm\u011bny do 15 dn\u016f od jejich vzniku<\/li><li>Uchov\u00e1vejte potvrzen\u00ed p\u0159ed\u0161koln\u00edch za\u0159\u00edzen\u00ed pro uplatn\u011bn\u00ed slevy<\/li><li>Evidujte tr\u017eby, pokud nejste v p\u0159ir\u00e1\u017ece<\/li><\/ul><p><strong>P\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2027:<\/strong><\/p><ul><li>Uplatn\u011bte slevu za evidenci tr\u017eeb (5 000 K\u010d)<\/li><li>Uplatn\u011bte slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte (dolo\u017ete potvrzen\u00edm)<\/li><li>Uplatn\u011bte slevu na studenta (dolo\u017ete potvrzen\u00edm \u0161koly)<\/li><li>Zkontrolujte, zda m\u00e1te povinnost podat p\u0159izn\u00e1n\u00ed (pokud jste byli v pau\u0161\u00e1ln\u00edm re\u017eimu a da\u0148 \u2260 pau\u0161\u00e1ln\u00ed da\u0148)<\/li><\/ul><h2>\u010casto kladen\u00e9 ot\u00e1zky<\/h2><p><strong>Co se stane, kdy\u017e p\u0159ekro\u010d\u00edm milionov\u00fd limit?<\/strong><br \/>Povinnost odhl\u00e1sit se z p\u0159ir\u00e1\u017eky uplynut\u00edm zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m p\u0159\u00edjmy p\u0159es\u00e1hly 1 000 000 K\u010d. N\u00e1sledn\u011b mus\u00edte za\u010d\u00edt evidovat tr\u017eby standardn\u00edm zp\u016fsobem.<\/p><p><strong>M\u016f\u017ee zam\u011bstnavatel platit p\u0159ir\u00e1\u017eku za zam\u011bstnance?<\/strong><br \/>Ne, p\u0159ir\u00e1\u017eka je osobn\u00ed povinnost podnikatele v pau\u0161\u00e1ln\u00edm re\u017eimu. Zam\u011bstnavatel ji nem\u016f\u017ee hradit za zam\u011bstnance.<\/p><p><strong>Jak se prokazuje n\u00e1rok na slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte?<\/strong><br \/>Potvrzen\u00edm p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed o v\u00fd\u0161i vynalo\u017een\u00fdch v\u00fddaj\u016f. Pokud d\u00edt\u011b \u017eije ve v\u00edce dom\u00e1cnostech, m\u016f\u017ee b\u00fdt vy\u017eadov\u00e1na dohoda o rozd\u011blen\u00ed slevy nebo potvrzen\u00ed od druh\u00e9ho rodi\u010de.<\/p><p><strong>Co kdy\u017e nepod\u00e1m ozn\u00e1men\u00ed o p\u0159ihl\u00e1\u0161en\u00ed k p\u0159ir\u00e1\u017ece v\u010das?<\/strong><\/p><p>Ozn\u00e1men\u00ed podan\u00e9 po lh\u016ft\u011b je ne\u00fa\u010dinn\u00e9. Tuto lh\u016ftu nelze navr\u00e1tit v p\u0159ede\u0161l\u00fd stav. Budete muset evidovat tr\u017eby standardn\u00edm zp\u016fsobem.<\/p><h2>Z\u00e1v\u011br<\/h2><p>Nov\u00fd z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb p\u0159in\u00e1\u0161\u00ed pro \u010desk\u00e9 podnikatele <strong>flexibiln\u011bj\u0161\u00ed model<\/strong> s mo\u017enost\u00ed volby mezi p\u0159ir\u00e1\u017ekou a plnou evidenc\u00ed. P\u0159ir\u00e1\u017eka zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby p\u0159edstavuje atraktivn\u00ed alternativu pro mal\u00e9 podnikatele s p\u0159\u00edjmy do milionu korun, kte\u0159\u00ed cht\u011bj\u00ed zjednodu\u0161it sv\u00e9 administrativn\u00ed povinnosti.<\/p><p>Sou\u010dasn\u011b z\u00e1kon zav\u00e1d\u00ed <strong>v\u00fdznamn\u00e1 da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed<\/strong> \u2013 slevu za evidenci tr\u017eeb, slevu na studenta a zejm\u00e9na slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte, kter\u00e1 m\u016f\u017ee dos\u00e1hnout v\u00fd\u0161e minim\u00e1ln\u00ed mzdy. Pro zam\u011bstnance v gastronomii p\u0159in\u00e1\u0161\u00ed osvobozen\u00ed spropitn\u00e9ho od dan\u011b.<\/p><p>Doporu\u010dujeme v\u0161em podnikatel\u016fm <strong>vhodn\u011b na\u010dasovat sv\u00e1 rozhodnut\u00ed<\/strong> a konzultovat konkr\u00e9tn\u00ed situaci s da\u0148ov\u00fdm poradcem. Spr\u00e1vn\u00e1 volba mezi p\u0159ir\u00e1\u017ekou a evidenc\u00ed tr\u017eeb m\u016f\u017ee v\u00fdznamn\u011b ovlivnit va\u0161i da\u0148ovou z\u00e1t\u011b\u017e i administrativn\u00ed z\u00e1t\u011b\u017e v n\u00e1sleduj\u00edc\u00edch letech.<\/p><p>Pro aktu\u00e1ln\u00ed informace sledujte web <a href=\"https:\/\/www.financnisprava.cz\">Finan\u010dn\u00ed spr\u00e1vy \u010cesk\u00e9 republiky<\/a> a port\u00e1l elektronick\u00e9 evidence tr\u017eeb a web <a href=\"https:\/\/www.eet2.cz\/\">EET 2.0<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>N\u00e1vrh z\u00e1kona o EET 2027: Kompletn\u00ed p\u0159ehled zm\u011bn a povinnost\u00ed pro podnikatele Elektronick\u00e1 evidence tr\u017eeb se vrac\u00ed do \u010cesk\u00e9 republiky. Od 1. ledna 2027 \u010dekaj\u00ed \u010desk\u00e9 podnikatele z\u00e1sadn\u00ed zm\u011bny v da\u0148ov\u00e9 evidenci. Nov\u00fd z\u00e1kon zav\u00e1d\u00ed inovativn\u00ed model &#8222;p\u0159ir\u00e1\u017eky zpro\u0161\u0165uj\u00edc\u00ed povinnosti evidovat tr\u017eby&#8220;, nov\u00e9 da\u0148ov\u00e9 slevy a roz\u0161i\u0159uje pravomoci finan\u010dn\u00ed a celn\u00ed spr\u00e1vy. P\u0159ipravili jsme pro [&hellip;]<\/p>\n","protected":false},"author":192,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-18978","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EET 2.0 - v\u0161e co pot\u0159ebujete v\u011bd\u011bt - KASA FIK<\/title>\n<meta name=\"description\" content=\"P\u0159ehled zm\u011bn v EET 2.0 2027: Kdo mus\u00ed platit p\u0159ir\u00e1\u017eku, jak\u00e9 jsou nov\u00e9 da\u0148ov\u00e9 slevy (na d\u00edt\u011b, studenta) a co znamen\u00e1 osvobozen\u00ed spropitn\u00e9ho v gastru? 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