{"id":912,"date":"2022-10-13T21:05:35","date_gmt":"2022-10-13T21:05:35","guid":{"rendered":"https:\/\/blmucetnictvi.cz\/?p=912"},"modified":"2022-10-13T21:18:11","modified_gmt":"2022-10-13T21:18:11","slug":"jaky-je-rozdil-mezi-ucetnictvim-a-danovou-evidenci","status":"publish","type":"post","link":"https:\/\/blmucetnictvi.cz\/jaky-je-rozdil-mezi-ucetnictvim-a-danovou-evidenci\/","title":{"rendered":"Jak\u00fd je rozd\u00edl mezi \u00fa\u010detnictv\u00edm a da\u0148ovou evidenc\u00ed?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"912\" class=\"elementor elementor-912\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d7fc3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d7fc3d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab9f5d7\" data-id=\"ab9f5d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b46219 elementor-widget elementor-widget-heading\" data-id=\"2b46219\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.20.0 - 26-03-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Jak\u00fd je rozd\u00edl mezi \u00fa\u010detnictv\u00edm<p> a da\u0148ovou evidenc\u00ed?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-022f6cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"022f6cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7936e14\" data-id=\"7936e14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26541b1 elementor-widget elementor-widget-text-editor\" data-id=\"26541b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.20.0 - 26-03-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Pokud m\u00e1te firmu nebo \u017eivnost, jste ze z\u00e1kona povinni zaznamen\u00e1vat ve\u0161ker\u00e9 finan\u010dn\u00ed transakce (p\u0159\u00edjmy a v\u00fddaje) spojen\u00e9 s\u00a0v\u00fdkonem sv\u00e9 profese. Mus\u00edte se pouze rozhodnout jak\u00fdm zp\u016fsobem. Na v\u00fdb\u011br m\u00e1te ze dvou mo\u017enost\u00ed \u2013 da\u0148ov\u00e9 evidence a \u00fa\u010detnictv\u00edm. Jak\u00fd je mezi nimi rozd\u00edl a kter\u00fd je pro v\u00e1s v\u00fdhodn\u011bj\u0161\u00ed? V\u00a0n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch si odpov\u00edme na v\u0161echno.<\/p><h2>Da\u0148ov\u00e1 evidence<\/h2><p>Veden\u00ed da\u0148ov\u00e9 evidence je pouze zaznamen\u00e1v\u00e1n\u00ed ve\u0161ker\u00fdch sv\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f za dan\u00fd kalend\u00e1\u0159n\u00ed rok. V\u00edcem\u00e9n\u011b tedy sta\u010d\u00ed skladovat p\u0159ijat\u00e9 a odeslan\u00e9 faktury. Proto je tento zp\u016fsob obl\u00edben\u00fd zejm\u00e9na u men\u0161\u00edch \u017eivnostn\u00edk\u016f. P\u0159i pln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pak pouze ode\u010dtete sv\u00e9 v\u00fddaje od p\u0159\u00edjm\u016f, \u010d\u00edm\u017e z\u00edsk\u00e1te z\u00e1klad dan\u011b. Ten v\u0161ak m\u016f\u017ee b\u00fdt v\u00a0z\u00e1vislosti na dal\u0161\u00edch nepen\u011b\u017en\u00edch transakc\u00edch a jin\u00fdch skute\u010dnostech d\u00e1le upravov\u00e1n.<\/p><h2>\u00da\u010detnictv\u00ed<\/h2><p>Veden\u00ed \u00fa\u010detnictv\u00ed p\u0159\u00edmo upravuje z\u00e1kon o \u00fa\u010detnictv\u00ed a m\u00e1 tedy p\u0159\u00edsn\u011bj\u0161\u00ed krit\u00e9ria ne\u017e veden\u00ed da\u0148ov\u00e9 evidence. Z\u00e1kladn\u00edm rozd\u00edlem je, \u017ee pokud vedete \u00fa\u010detnictv\u00ed, stanovuje se z\u00e1klad dan\u011b nikoliv od p\u0159\u00edjm\u016f a v\u00fddaj\u016f, ale od v\u00fdnos\u016f a n\u00e1klad\u016f (rozd\u00edl detailn\u011bji vysv\u011btl\u00edme n\u00ed\u017ee). Z\u00e1rove\u0148 mus\u00edte \u00fa\u010dtovat formou podvojn\u00e9ho z\u00e1pisu, tedy M\u00e1 D\u00e1ti\/Dal.<\/p><h3>Kdo je povinen v\u00e9st \u00fa\u010detnictv\u00ed?<\/h3><p>\u00da\u010detnictv\u00ed m\u016f\u017ee dobrovoln\u011b nam\u00edsto veden\u00ed da\u0148ov\u00e9 evidence zvolit jak\u00e1koliv podnikaj\u00edc\u00ed osoba, \u010d\u00edm\u017e se stane <strong>\u00fa\u010detn\u00ed jednotkou<\/strong>. V\u00a0ur\u010dit\u00fdch p\u0159\u00edpadech ale se \u00fa\u010detn\u00ed jednotkou st\u00e1v\u00e1te automaticky, a tud\u00ed\u017e mus\u00edte v\u00e9st \u00fa\u010detnictv\u00ed povinn\u011b. V\u00a0jak\u00fdch?<\/p><ul><li>Jste jako podnikatel zaps\u00e1n v\u00a0obchodn\u00edm rejst\u0159\u00edku<\/li><li>V\u00a0p\u0159edchoz\u00edm roce jste p\u0159ekro\u010dil obrat 25\u00a0000\u00a0000 K\u010d<\/li><li>Je v\u00e1m tato povinnost ud\u011blena jin\u00fdm zvl\u00e1\u0161tn\u00edm pr\u00e1vn\u00edm p\u0159edpisem<\/li><\/ul><h2>Z\u00e1klad dan\u011b z\u00a0evidence vs. \u00fa\u010detnictv\u00ed<\/h2><p>P\u0159i veden\u00ed \u00fa\u010detnictv\u00ed se do v\u00fdnos\u016f a n\u00e1klad\u016f za dan\u00fd kalend\u00e1\u0159n\u00ed rok po\u010d\u00edtaj\u00ed ve\u0161ker\u00e9 vstupy \u010di v\u00fdstupy, kter\u00e9 zvy\u0161uj\u00ed, nebo naopak sni\u017euj\u00ed ekonomick\u00fd prosp\u011bch podnik\u00e1n\u00ed, zat\u00edmco do da\u0148ov\u00e9 evidence se jako p\u0159\u00edjmy \u010di v\u00fddaje po\u010d\u00edtaj\u00ed pouze ji\u017e proveden\u00e9 transakce.<\/p><p><strong>V\u00a0praxi to vypad\u00e1 nap\u0159\u00edklad takto<\/strong>: Pokud n\u011bkomu poskytnete ur\u010ditou slu\u017ebu nebo prod\u00e1te produkt, vystav\u00edte fakturu a doty\u010dn\u00fd ji proplat\u00ed a\u017e b\u011bhem dal\u0161\u00edho kalend\u00e1\u0159n\u00edho roku, do da\u0148ov\u00e9 evidence ji uv\u00e1d\u00edte a\u017e v\u00a0moment proplacen\u00ed. Do \u00fa\u010detnictv\u00ed v\u0161ak jej\u00ed hodnotu mus\u00edte zav\u00e9st ji\u017e v\u00a0den vystaven\u00ed. To stejn\u00e9 plat\u00ed i obr\u00e1cen\u011b, tedy s\u00a0v\u00fddaji, resp. n\u00e1klady.<\/p><p>Nejste si n\u011b\u010d\u00edm jist\u00ed, nebo byste se r\u00e1di na n\u011bco zeptali? Nev\u00e1hejte n\u00e1s <a href=\"https:\/\/blmucetnictvi.cz\/kontakty\/\">kontaktovat<\/a>. Odpov\u00edme v\u00e1m co nejrychleji a s\u00a0\u010d\u00edmkoliv porad\u00edme. Vy se tak budete moct soust\u0159edit pouze na sv\u00e9 podnik\u00e1n\u00ed a nebudete si muset l\u00e1mat hlavu s\u00a0nejasnostmi \u010di \u0159e\u0161en\u00edm nep\u0159\u00edjemn\u00fdch probl\u00e9m\u016f kv\u016fli \u0161patn\u011b vypln\u011bn\u00fdm formul\u00e1\u0159\u016fm. Nechte dan\u011b na n\u00e1s.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Jak\u00fd je rozd\u00edl mezi \u00fa\u010detnictv\u00edm a da\u0148ovou evidenc\u00ed? Pokud m\u00e1te firmu nebo \u017eivnost, jste ze z\u00e1kona povinni zaznamen\u00e1vat ve\u0161ker\u00e9 finan\u010dn\u00ed transakce (p\u0159\u00edjmy a v\u00fddaje) spojen\u00e9 s\u00a0v\u00fdkonem sv\u00e9 profese. Mus\u00edte se pouze rozhodnout jak\u00fdm zp\u016fsobem. Na v\u00fdb\u011br m\u00e1te ze dvou mo\u017enost\u00ed \u2013 da\u0148ov\u00e9 evidence a \u00fa\u010detnictv\u00edm. Jak\u00fd je mezi nimi rozd\u00edl a kter\u00fd je pro v\u00e1s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":677,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/posts\/912"}],"collection":[{"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/comments?post=912"}],"version-history":[{"count":13,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/posts\/912\/revisions"}],"predecessor-version":[{"id":936,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/posts\/912\/revisions\/936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/media\/677"}],"wp:attachment":[{"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/media?parent=912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/categories?post=912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blmucetnictvi.cz\/wp-json\/wp\/v2\/tags?post=912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}