{"id":409,"date":"2022-12-08T10:44:37","date_gmt":"2022-12-08T10:44:37","guid":{"rendered":"https:\/\/www.czechbankingnews.cz\/?p=409"},"modified":"2022-12-09T11:43:57","modified_gmt":"2022-12-09T11:43:57","slug":"zmeny-prehledne-co-prinese-schvalen-danovy-balicek","status":"publish","type":"post","link":"https:\/\/www.czechbankingnews.cz\/?p=409","title":{"rendered":"Co p\u0159inese schv\u00e1len\u00fd da\u0148ov\u00fd bal\u00ed\u010dek?"},"content":{"rendered":"

Schv\u00e1leno, podeps\u00e1no. Leto\u0161n\u00ed da\u0148ov\u00fd bal\u00ed\u010dek pro\u0161el Parlamentem, Sen\u00e1tem a podepsal ho prezident. Co to ale znamen\u00e1 v\u00a0praxi? Bal\u00ed\u010dek schv\u00e1len\u00fdch zm\u011bn se t\u00fdk\u00e1 pau\u0161\u00e1ln\u00ed dan\u011b, limit\u016f DPH, ale tak\u00e9 dan\u011b z neo\u010dek\u00e1van\u00fdch zisk\u016f a odvod\u016f z prodeje elekt\u0159iny.<\/strong><\/p>\n

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Od za\u010d\u00e1tku roku 2023 se zvy\u0161uje limit pro registraci pl\u00e1tc\u016f dan\u011b z p\u0159idan\u00e9 hodnoty. Limit stoupne z\u00a0jednoho milionu na dva. Stejn\u011b tak se m\u011bn\u00ed hranice pro p\u0159ihl\u00e1\u0161en\u00ed k\u00a0pau\u0161\u00e1ln\u00ed dani, ta se bude d\u011blit na t\u0159i p\u0159\u00edjmov\u00e1 p\u00e1sma. Do konce roku 2023 nav\u00edc dojde k prodlou\u017een\u00ed mo\u017enosti rychlej\u0161\u00edch odpis\u016f firemn\u00edho majetku.<\/p>\n

Nechcete platit DPH od nov\u00e9ho roku? M\u00e1te \u010das jen do 8. prosince<\/strong><\/p>\n

\u201eSchvalov\u00e1n\u00ed z\u00e1kon\u016f a r\u016fzn\u00fdch da\u0148ov\u00fdch bal\u00ed\u010dk\u016f ke konci roku u\u017e je u n\u00e1s b\u011b\u017enou prax\u00ed. Zm\u011bna limitu dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty a pau\u0161\u00e1ln\u00ed dan\u011b vy\u0161la ve sb\u00edrce z\u00e1kon\u016f za\u010d\u00e1tkem prosince. V\u00a0obou p\u0159\u00edpadech se limit m\u011bn\u00ed z\u00a0jednoho na dva miliony. Jen\u017ee t\u00edm, \u017ee se zm\u011bnily ob\u011b hranice a do pau\u0161\u00e1ln\u00ed dan\u011b je mo\u017en\u00e9 p\u0159ihl\u00e1sit se ka\u017edoro\u010dn\u011b jen do 10. ledna, mus\u00ed m\u00edt podnikatel\u00e9 mo\u017enost se z\u00a0platby dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty vyv\u00e1zat. Pau\u0161\u00e1ln\u00ed da\u0148 toti\u017e nemohou vyu\u017e\u00edvat ti, kte\u0159\u00ed jsou pl\u00e1tci DPH<\/em>,\u201c komentuje zm\u011bny Michal Jel\u00ednek, partner V4 Group.<\/p>\n

Pokud podnikatel byl pl\u00e1tcem DPH, tuto da\u0148 platit nechce a chce se p\u0159ihl\u00e1sit k\u00a0pau\u0161\u00e1ln\u00ed dani, mus\u00ed podat elektronickou \u017e\u00e1dost o zru\u0161en\u00ed registrace k\u00a0DPH, a to elektronicky na port\u00e1lu www.mojedane.cz<\/a>. Jen\u017ee na to maj\u00ed podnikatel\u00e9 jen dva dny. Jestli\u017ee se odhl\u00e1sit z\u00a0platby DPH podnikatel\u00e9 nestihnou, mohou tak u\u010dinit a\u017e ve standardn\u00edm term\u00ednu s \u00fa\u010dinnost\u00ed od \u00fanora. Jen\u017ee t\u00edm p\u00e1dem se nestihnou p\u0159ihl\u00e1sit v\u00a0p\u0159\u00ed\u0161t\u00edm roce p\u0159ihl\u00e1sit k\u00a0pau\u0161\u00e1ln\u00ed dani.<\/p>\n

Limit DPH se zdvojn\u00e1sob\u00ed<\/strong><\/p>\n

A\u017e doposud byl limit dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty jeden milion korun. Od nov\u00e9ho roku se nemus\u00ed k\u00a0t\u00e9to dani p\u0159ihl\u00e1sit podnikatel\u00e9, kte\u0159\u00ed dos\u00e1hli p\u0159\u00edjmu dvou milion\u016f korun.<\/p>\n

Podnikatel\u00e9, kte\u0159\u00ed po\u010d\u00edtali sv\u00e9 p\u0159\u00edjmy \u201es obavou\u201c, \u017ee se budou muset ke konci roku p\u0159ihl\u00e1sit k\u00a0platb\u011b dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty, mohou b\u00fdt v\u00a0klidu.<\/p>\n

\u201eNov\u00e9 limity budou platit od 1. ledna 2023, ale u\u017e letos jsou stanovena p\u0159echodn\u00e1 ustanoven\u00ed. Nap\u0159\u00edklad ti, jejich\u017e obrat byl za 12 po sob\u011b n\u00e1sleduj\u00edc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159ed prosincem 2022 v\u00a0rozmez\u00ed od 1\u00a0000\u00a0000 korun do 2\u00a0000\u00a0000 korun, nemaj\u00ed povinnost podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty. Zm\u011bna limitu pro p\u0159ihl\u00e1\u0161en\u00ed k\u00a0DPH se tud\u00ed\u017e t\u00fdk\u00e1 ji\u017e leto\u0161n\u00edho roku<\/em>,\u201c p\u0159ibli\u017euje Michal Jel\u00ednek z\u00a0V4 Group.<\/p>\n

Ministerstvo financ\u00ed p\u0159edpokl\u00e1d\u00e1, \u017ee po\u010det \u017eivnostn\u00edk\u016f osvobozen\u00fdch od uplat\u0148ov\u00e1n\u00ed DPH vzroste zhruba o\u00a011\u00a0%, tedy o\u00a0105\u00a0tis\u00edc osob.<\/p>\n

Pau\u0161\u00e1ln\u00ed da\u0148 se od z\u00e1kladu zm\u011bn\u00ed<\/strong><\/p>\n

Pau\u0161\u00e1ln\u00ed da\u0148 je mo\u017enost, jak ulevit pap\u00edrov\u00e1n\u00ed. Spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee podnikatel p\u0159ihl\u00e1\u0161en\u00fd v\u00a0tomto re\u017eimu pos\u00edl\u00e1 jen jednu platbu, kter\u00e1 slou\u017e\u00ed jako soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed a da\u0148 z\u00a0p\u0159\u00edjmu. Skl\u00e1d\u00e1 se z 1,15n\u00e1sobku minim\u00e1ln\u00ed z\u00e1lohy na zdravotn\u00edm poji\u0161t\u011bn\u00ed, 1,15n\u00e1sobku minima soci\u00e1ln\u00edho pojistn\u00e9ho a dan\u011b z p\u0159\u00edjmu ve v\u00fd\u0161i 100 korun.<\/p>\n

P\u0159\u00ed\u0161t\u00ed rok by tedy m\u011blo b\u00fdt zdravotn\u00ed pojistn\u00e9 pro pau\u0161\u00e1ln\u00ed da\u0148 ve v\u00fd\u0161i 2\u00a0722 korun, soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed 3\u00a0386 korun a da\u0148 z\u00a0p\u0159\u00edjmu z\u016fst\u00e1v\u00e1 100 korun. Z\u00e1kladn\u00ed pau\u0161\u00e1ln\u00ed da\u0148 pro prvn\u00ed p\u00e1smo by tedy m\u011bla \u010dinit 6\u00a0208 korun. Pro leto\u0161n\u00ed rok OSV\u010c v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu hrad\u00ed m\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stku ve v\u00fd\u0161i 5\u00a0994 korun.<\/p>\n

Moment\u00e1ln\u011b je jen jedno p\u00e1smo pau\u0161\u00e1ln\u00ed dan\u011b a mohou ji vyu\u017e\u00edvat jen \u017eivnostn\u00edci, maj\u00edc\u00ed p\u0159\u00edjem do jednoho milionu korun, nemaj\u00ed p\u0159\u00edjem z\u00a0pron\u00e1jmu a nen\u00ed registrov\u00e1n jako pl\u00e1tce DPH.\u00a0 K pau\u0161\u00e1ln\u00ed dani bude mo\u017en\u00e9 se p\u0159ihl\u00e1sit znovu do 10. ledna nov\u00e9ho roku. \u010c\u00e1stka je pak splatn\u00e1 do 20. dne kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, za kter\u00fd se z\u00e1loha plat\u00ed.<\/p>\n

P\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/strong><\/p>\n\n\n\n\n\n\n
P\u00e1smo<\/strong><\/td>\nP\u0159\u00edjem<\/strong><\/td>\nPau\u0161\u00e1ln\u00ed da\u0148 m\u011bs\u00ed\u010dn\u011b<\/strong><\/td>\n<\/tr>\n
1.p\u00e1smo<\/td>\ndo 1 milionu K\u010d<\/td>\n6 208 K\u010d<\/td>\n<\/tr>\n
2. p\u00e1smo<\/td>\ndo 1,5 milionu K\u010d<\/td>\n16 tis\u00edc K\u010d<\/td>\n<\/tr>\n
3. p\u00e1smo<\/td>\n1,5 a\u017e 2 miliony K\u010d<\/td>\n26 tis\u00edc K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Podle odhad\u016f ministerstva financ\u00ed by mohlo do nov\u00e9ho pau\u0161\u00e1ln\u00edho re\u017eimu vstoupit a\u017e 40 tis\u00edc poplatn\u00edk\u016f. \u201eUr\u010dit\u011b doporu\u010dujeme pe\u010dliv\u011b zanalyzovat, zda se v\u00e1m pau\u0161\u00e1ln\u00ed da\u0148 vyplat\u00ed, \u010di nikoliv. Stejn\u011b tak je dobr\u00e9 zv\u00e1\u017eit, do jak\u00e9ho p\u00e1sma vstoup\u00edte. Jednotliv\u00e1 p\u00e1sma jsou p\u0159\u00edmo spjata v\u00fd\u0161\u00ed v\u00fddajov\u00e9ho pau\u0161\u00e1lu, kter\u00fd by da\u0148ov\u00fd poplatn\u00edk platil, kdyby se rozhodl pro procentn\u00ed vyj\u00e1d\u0159en\u00ed dan\u011b z\u00a0p\u0159\u00edjmu.\u00a0 Pau\u0161\u00e1ln\u00ed da\u0148 a jej\u00ed vyu\u017eit\u00ed je tak\u00e9 omezeno v\u00fd\u0161\u00ed ostatn\u00edch p\u0159\u00edjm\u016f, kter\u00fdch poplatn\u00edk m\u016f\u017ee dos\u00e1hnout, jako je nap\u0159\u00edklad p\u0159\u00edjem z\u00a0pron\u00e1jmu nebo z\u00a0investic. Doposud byl ro\u010dn\u00ed limit 15 tis\u00edc korun, ale s\u00a0novelou se navy\u0161uje na 50 tis\u00edc korun<\/em>,\u201c dopl\u0148uje Michal Jel\u00ednek, partner V4 Group.<\/p>\n

Do jak\u00e9ho p\u00e1sma bude podnikatel za\u0159azen z\u00e1le\u017e\u00ed na rozhodn\u00fdch p\u0159\u00edjmech<\/strong><\/p>\n

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  1. Pro prvn\u00ed p\u00e1smo:<\/li>\n<\/ol>\n