{"id":14827,"date":"2021-10-13T11:58:11","date_gmt":"2021-10-13T09:58:11","guid":{"rendered":"https:\/\/metropolevsech.eu\/?page_id=14827"},"modified":"2021-12-31T09:58:48","modified_gmt":"2021-12-31T08:58:48","slug":"povinnosti-podnikatelu","status":"publish","type":"page","link":"https:\/\/metropolevsech.eu\/cs\/potrebuji-resit\/podnikani\/povinnosti-podnikatelu\/","title":{"rendered":"Povinnosti podnikatel\u016f"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">P\u0159in\u00e1\u0161\u00edme v\u00e1m p\u0159ehled z\u00e1kladn\u00edch povinnost\u00ed podnikatel\u016f. Nezapom\u00ednejte v\u0161ak, \u017ee existuje je\u0161t\u011b cel\u00e1 \u0159ada dal\u0161\u00edch povinnost\u00ed, kter\u00e9 podnikatel\u016fm ukl\u00e1daj\u00ed speci\u00e1ln\u00ed z\u00e1kony, jako nap\u0159\u00edklad<\/span><\/i><a href=\"https:\/\/www.businessinfo.cz\/formulare\/zivnostensky-zakon-455-1991-sb\/\"> <i><span style=\"font-weight: 400;\">\u017eivnostensk\u00fd z\u00e1kon<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">. Pro informace o povinnostech podnikatele po zalo\u017een\u00ed nov\u00e9 obchodn\u00ed spole\u010dnosti nav\u0161tivte webov\u00e9 str\u00e1nky<\/span><\/i><a href=\"https:\/\/www.businessinfo.cz\/navody\/povinnosti-podnikatele-zalozeni-ppbi\/\"> <i><span style=\"font-weight: 400;\">www.BusinessINFO.cz.<\/span><\/i><\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/metropolevsech.eu\/cs\/potrebuji-resit\/podnikani\/povinnosti-podnikatelu\/#povinnostzalohy\"><span style=\"font-weight: 400;\">Povinnost odv\u00e1d\u011bt z\u00e1lohy na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/metropolevsech.eu\/cs\/potrebuji-resit\/podnikani\/povinnosti-podnikatelu\/#povinnostdane\"><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 evidence a povinnost platit dan\u011b<\/span><\/a><\/li>\n<\/ul>\n<h3><b>Povinnost odv\u00e1d\u011bt z\u00e1lohy na zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jako podnikatel m\u00e1te povinnost hradit si s\u00e1m zdravotn\u00ed poji\u0161t\u011bn\u00ed. \u017d\u00e1d\u00e1te-li v \u010cesk\u00e9 republice o dlouhodob\u00e9 v\u00edzum, o povolen\u00ed k dlouhodob\u00e9mu pobytu nebo o prodlou\u017een\u00ed pobytov\u00e9ho opr\u00e1vn\u011bn\u00ed ji\u017e v r\u00e1mci va\u0161eho pobytu na \u00fazem\u00ed \u010cR, jste povinni jako cizinci uzav\u0159\u00edt<\/span><a href=\"https:\/\/metropolevsech.eu\/cs\/potrebuji-resit\/zdravotnictvi-zdravotni-a-socialni-pojisteni\/zdravotni-pojisteni\/\"> <b>komer\u010dn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed v rozsahu komplexn\u00ed zdravotn\u00ed p\u00e9\u010de<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rovn\u011b\u017e <\/span><b>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/b><span style=\"font-weight: 400;\"> si mus\u00edte v \u010cesk\u00e9 republice hradit sami. Hrad\u00ed se zpravidla od po\u010d\u00e1tku podnikatelsk\u00e9 \u010dinnosti formou m\u011bs\u00ed\u010dn\u00edch z\u00e1loh. Z\u00e1lohy se plat\u00ed<\/span><a href=\"https:\/\/metropolevsech.eu\/cs\/urady-v-praze\/ostatni-urady\/\"> <b>Okresn\u00ed spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/b><span style=\"font-weight: 400;\"> (<\/span><b>OSSZ<\/b><span style=\"font-weight: 400;\">)<\/span><\/a><span style=\"font-weight: 400;\"> ve lh\u016ft\u011b do konce m\u011bs\u00edce, za kter\u00fd z\u00e1lohu hrad\u00edte.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Pokud m\u00e1te povolen\u00ed k pobytu za \u00fa\u010delem podnik\u00e1n\u00ed, <\/span><\/i><b><i>nesm\u00edte se odhla\u0161ovat z OSSZ<\/i><\/b><i><span style=\"font-weight: 400;\">, a to i v p\u0159\u00edpad\u011b, \u017ee n\u011bjakou dobu nepodnik\u00e1te, nem\u00e1te p\u0159\u00edjem nebo nejste v \u010cR.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Povinn\u00e9 odvody m\u016f\u017eete tak\u00e9 nov\u011b vy\u0159e\u0161it tzv. <\/span><b>pau\u0161\u00e1ln\u00ed dan\u00ed<\/b><span style=\"font-weight: 400;\"> (viz d\u00e1le).<\/span><\/p>\n<h3><b>Da\u0148ov\u00e1 evidence a povinnost platit dan\u011b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">B\u011bhem roku si uchov\u00e1vejte v\u0161echny doklady pro \u00fa\u010dely da\u0148ov\u00e9 evidence, n\u00e1sledn\u011b uplatn\u00edte v\u00fddaje podle skute\u010dnosti. Rovn\u011b\u017e lze uplatnit tzv. <\/span><b>da\u0148ov\u00fd pau\u0161\u00e1l<\/b><span style=\"font-weight: 400;\"> v r\u00e1mci evidence p\u0159\u00edjm\u016f, p\u0159i\u010dem\u017e v\u00e1m posta\u010d\u00ed evidovat pouze p\u0159\u00edjmov\u00e9 doklady a vydan\u00e9 faktury.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Pob\u00fdv\u00e1te-li na \u00fazem\u00ed \u010cesk\u00e9 republiky na z\u00e1klad\u011b povolen\u00ed k pobytu za \u00fa\u010delem podnik\u00e1n\u00ed a uplatn\u00edte-li tzv. da\u0148ov\u00fd pau\u0161\u00e1l, m\u016f\u017ee se st\u00e1t, \u017ee nespln\u00edte po\u017eadavek na dostate\u010dnou v\u00fd\u0161i p\u0159\u00edjm\u016f pro \u00fa\u010dely prodlou\u017een\u00ed pobytu. P\u0159edem tedy sv\u00e9 kroky konzultujte!<\/span><\/i><\/p>\n<h4><b>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Po skon\u010den\u00ed roku m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte zpravidla odevzdat<\/span><a href=\"https:\/\/metropolevsech.eu\/cs\/urady-v-praze\/ostatni-urady\/\"> <b>finan\u010dn\u00edmu \u00fa\u0159adu<\/b><\/a><span style=\"font-weight: 400;\"> dle m\u00edsta va\u0161eho podnik\u00e1n\u00ed nejpozd\u011bji do konce b\u0159ezna n\u00e1sleduj\u00edc\u00edho roku za rok p\u0159edch\u00e1zej\u00edc\u00ed. V p\u0159\u00edpad\u011b, \u017ee v\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce, je tato lh\u016fta prodlou\u017eena a\u017e do konce \u010dervna.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Podrobn\u00e9 informace o tom, jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, o sazb\u00e1ch dan\u00ed v \u010cR a dal\u0161\u00ed u\u017eite\u010dn\u00e9 informace naleznete na webov\u00fdch str\u00e1nk\u00e1ch<\/span><\/i><a href=\"https:\/\/www.businessinfo.cz\/navody\/dan-z-prijmu\/\"> <i><span style=\"font-weight: 400;\">businessinfo.cz<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">.<\/span><\/i><\/p>\n<h3><b>Pau\u0161\u00e1ln\u00ed da\u0148<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Od roku 2021 byla zavedena tzv. <\/span><b>pau\u0161\u00e1ln\u00ed da\u0148<\/b><span style=\"font-weight: 400;\">, kter\u00e1 \u017eivnostn\u00edk\u016fm p\u0159inesla zjednodu\u0161en\u00ed povinnost\u00ed a sn\u00ed\u017een\u00ed administrativn\u00ed n\u00e1ro\u010dnosti. Pro mnoh\u00e9 z nich je pau\u0161\u00e1ln\u00ed da\u0148 i finan\u010dn\u00ed \u00fasporou. Pau\u0161\u00e1ln\u00ed da\u0148 \u0159e\u0161\u00ed t\u0159i odvody na 1) zdravotn\u00edm poji\u0161t\u011bn\u00ed, 2) soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed a 3) dani z p\u0159\u00edjmu na jedin\u00e9m formul\u00e1\u0159i jedn\u00edm m\u011bs\u00ed\u010dn\u00edm odvodem. OSV\u010c, kter\u00e9 se rozhodnou platit pau\u0161\u00e1ln\u00ed da\u0148, nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob ani p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch pro zdravotn\u00ed poji\u0161\u0165ovnu a p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch pro OSSZ. Pokud se k pau\u0161\u00e1ln\u00ed dani rozhodnete, mus\u00edte se k n\u00ed p\u0159ihl\u00e1sit prost\u0159ednictv\u00edm<\/span><a href=\"https:\/\/ouc.financnisprava.cz\/osvcpp\/form\/danovySubjekt\"> <span style=\"font-weight: 400;\">n\u00e1sleduj\u00edc\u00edho formul\u00e1\u0159e<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Na str\u00e1nk\u00e1ch<\/span><\/i><a href=\"https:\/\/www.mfcr.cz\/cs\/aktualne\/tiskove-zpravy\/2020\/spocitejte-si-zda-se-vam-vyplati-pausaln-39714\"> <i><span style=\"font-weight: 400;\">Ministerstva financ\u00ed<\/span><\/i><\/a><i><span style=\"font-weight: 400;\"> si m\u016f\u017eete vypo\u010d\u00edtat, zda se pr\u00e1v\u011b v\u00e1m vyplat\u00ed p\u0159ej\u00edt na placen\u00ed \u201epau\u0161\u00e1ln\u00ed dan\u011b\u201c. Str\u00e1nka je v \u010desk\u00e9m jazyce, ale je pom\u011brn\u011b srozumiteln\u00e1. Kalkula\u010dka zohled\u0148uje i platbu za zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kterou byste museli ka\u017edoro\u010dn\u011b zaplatit.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Pob\u00fdv\u00e1te-li na \u00fazem\u00ed \u010cesk\u00e9 republiky na z\u00e1klad\u011b povolen\u00ed k pobytu za \u00fa\u010delem podnik\u00e1n\u00ed, konzultujte p\u0159edem, zda m\u016f\u017eete pau\u0161\u00e1ln\u00ed da\u0148 vyu\u017e\u00edt kv\u016fli prokazov\u00e1n\u00ed p\u0159\u00edjm\u016f Ministerstvu vnitra \u010cR!<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Podrobn\u00e9 informace o pau\u0161\u00e1ln\u00ed dani, v\u010detn\u011b toho, do kdy se mus\u00edte k dani p\u0159ihl\u00e1sit, naleznete<\/span><a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/pausalni-dan\/obecne-informace\"> <span style=\"font-weight: 400;\">na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy \u010cR.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Aktualizov\u00e1no z hlediska soci\u00e1ln\u011b-pr\u00e1vn\u00edho obsahu ke dni 8. listopadu 2021.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>P\u0159in\u00e1\u0161\u00edme v\u00e1m p\u0159ehled z\u00e1kladn\u00edch povinnost\u00ed podnikatel\u016f. Nezapom\u00ednejte v\u0161ak, \u017ee existuje je\u0161t\u011b cel\u00e1 \u0159ada dal\u0161\u00edch povinnost\u00ed, kter\u00e9 podnikatel\u016fm ukl\u00e1daj\u00ed speci\u00e1ln\u00ed z\u00e1kony, jako nap\u0159\u00edklad \u017eivnostensk\u00fd z\u00e1kon. Pro informace o povinnostech podnikatele po zalo\u017een\u00ed nov\u00e9 obchodn\u00ed spole\u010dnosti nav\u0161tivte webov\u00e9 str\u00e1nky www.BusinessINFO.cz. Povinnost odv\u00e1d\u011bt&#8230;<\/p>\n<a class=\"more-block\" href=\"https:\/\/metropolevsech.eu\/cs\/potrebuji-resit\/podnikani\/povinnosti-podnikatelu\/\">\u010c\u00edst v\u00edce<\/a>","protected":false},"author":7,"featured_media":0,"parent":603,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/pages\/14827"}],"collection":[{"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/comments?post=14827"}],"version-history":[{"count":3,"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/pages\/14827\/revisions"}],"predecessor-version":[{"id":16191,"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/pages\/14827\/revisions\/16191"}],"up":[{"embeddable":true,"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/pages\/603"}],"wp:attachment":[{"href":"https:\/\/metropolevsech.eu\/cs\/wp-json\/wp\/v2\/media?parent=14827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}