{"id":1015,"date":"2021-01-04T05:38:00","date_gmt":"2021-01-04T04:38:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1015"},"modified":"2024-04-24T05:38:53","modified_gmt":"2024-04-24T03:38:53","slug":"novinky-v-danich-z-prijmu-pro-rok-2021-cr","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-v-danich-z-prijmu-pro-rok-2021-cr","title":{"rendered":"Novinky v dan\u00edch z p\u0159\u00edjm\u016f pro rok 2021 (\u010cR)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"641\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-192-1024x641.jpeg\" alt=\"\" class=\"wp-image-1016\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-192-1024x641.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-192-300x188.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-192-768x481.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-192.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Rok 2021 je na da\u0148ov\u00e9 zm\u011bny v z\u00e1konech pom\u011brn\u011b bohat\u00fd. T\u00edmto si dovoluji shrnout to nejpodstatn\u011bj\u0161\u00ed, co se zm\u011bn v oblasti dan\u00ed z p\u0159\u00edjm\u016f t\u00fdk\u00e1. N\u011bkter\u00e9 \u00fapravy maj\u00ed i zp\u011btnou \u00fa\u010dinnost a je mo\u017en\u00e9 je tedy pou\u017e\u00edt ji\u017e p\u0159i zpracov\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2021 nab\u00fdv\u00e1 \u00fa\u010dinnosti i novela da\u0148ov\u00e9ho \u0159\u00e1du. Velmi podstatnou novinkou jsou zaveden\u00ed z\u00e1lohy na nadm\u011brn\u00fd odpo\u010det DPH pro pl\u00e1tce dan\u011b ze strany finan\u010dn\u00edho \u00fa\u0159adu, zm\u011bna vyu\u017e\u00edv\u00e1n\u00ed da\u0148ov\u00e9 informa\u010dn\u00ed schr\u00e1nky s vazbou na aplikaci Moje dan\u011b \u010di prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prodlou\u017een\u00ed lh\u016fty pro pod\u00e1v\u00e1n\u00ed elektronick\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V p\u0159\u00edpad\u011b, \u017ee je pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch \u010di fyzick\u00fdch osob \u010din\u011bno elektronickou formou, je mo\u017en\u00e9 p\u0159izn\u00e1n\u00ed podat v pozd\u011bj\u0161\u00edm term\u00ednu a to a\u017e do 2.5. Pro pod\u00e1n\u00ed v listinn\u00e9 podob\u011b st\u00e1le plat\u00ed \u0159\u00e1dn\u00fd term\u00edn 1.4. Stejn\u011b tak se nem\u011bn\u00ed term\u00edn na pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed p\u0159i povinn\u00e9m auditu \u010di p\u0159i pod\u00e1n\u00ed da\u0148ov\u00fdm poradcem, plat\u00ed zde 6 m\u011bs\u00ed\u010dn\u00ed lh\u016fta plynouc\u00ed po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed. Nicm\u00e9n\u011b p\u0159i pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed da\u0148ov\u00fdm poradcem posta\u010d\u00ed, kdy\u017e pln\u00e1 moc je na finan\u010dn\u00ed \u00fa\u0159ad doru\u010dena a\u017e ve chv\u00edli pod\u00e1n\u00ed dan\u00e9ho p\u0159izn\u00e1n\u00ed. Oboje, p\u0159izn\u00e1n\u00ed i pln\u00e1 moc, je mo\u017en\u00e9 tedy podat a\u017e 1.7.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpisy hmotn\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I se zp\u011btnou \u00fa\u010dinnost\u00ed se od 1.1.2020 zvy\u0161uje hranice po odepisov\u00e1n\u00ed hmotn\u00e9ho majetku i jeho technick\u00e9ho zhodnocen\u00ed se st\u00e1vaj\u00edc\u00edch 40 tis. K\u010d na 80 tis. K\u010d. Tento nov\u00fd re\u017eim je mo\u017en\u00e9 uplatnit u hmotn\u00e9ho majetku \u010di jeho technick\u00e9ho zhodnocen\u00ed po\u0159\u00edzen\u00e9ho od 1.1.2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpisy nehmotn\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I se zp\u011btnou \u00fa\u010dinnost\u00ed se od 1.1.2020 doch\u00e1z\u00ed ke zru\u0161en\u00ed da\u0148ov\u00e9ho odepisov\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edch odpis\u016f u nehmotn\u00e9ho majetku \u010di jeho technick\u00e9ho zhodnocen\u00ed. V podstat\u011b doch\u00e1z\u00ed k vypu\u0161t\u011bn\u00ed kategorie nehmotn\u00e9ho majetku ze z\u00e1kona o dani z p\u0159\u00edjm\u016f. Podle nov\u00e9 \u00fapravy se bude tento majetek odepisovat da\u0148ov\u011b stejn\u011b jako \u00fa\u010detn\u011b. Tento nov\u00fd re\u017eim je mo\u017en\u00e9 uplatnit u nehmotn\u00e9ho majetku \u010di jeho technick\u00e9ho zhodnocen\u00ed po\u0159\u00edzen\u00e9ho od 1.1.2020. Nicm\u00e9n\u011b, majetek po\u0159\u00edzen\u00ed p\u0159ed 1.1.2020 \u010di technick\u00e9 zhodnocen\u00ed na dan\u00e9m majetku proveden\u00e9m i po 1.1.2020 se bude odepisovat podle platn\u00e9 legislativy do 31.12.2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mimo\u0159\u00e1dn\u00e9 odpisy hmotn\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mo\u017enost mimo\u0159\u00e1dn\u00fdch odpis\u016f se bude t\u00fdkat hmotn\u00e9ho majetku, jeho\u017e je poplatn\u00edk prvn\u00edm vlastn\u00edkem, za\u0159azen\u00e9ho do 1. a 2 odpisov\u00e9 skupiny. Majetek za\u0159azen\u00fd do 1. odpisov\u00e9 skupiny by mohl poplatn\u00edk zrychlen\u011b odepsat ji\u017e za 12 m\u011bs\u00edc\u016f, ve 2. odpisov\u00e9 skupin\u011b za 24 m\u011bs\u00edc\u016f. Tuto mo\u017enost bude m\u00edt poplatn\u00edk pouze u majetku po\u0159\u00edzen\u00e9m v obdob\u00ed od 1.1.2020-31.12.2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ji\u017e na ja\u0159e 2020 byl v r\u00e1mci da\u0148ov\u00e9ho bal\u00ed\u010dku schv\u00e1len tzn. \u201einstitut zp\u011btn\u00e9ho uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty\u201c, d\u00edky kter\u00e9mu bude mo\u017en\u00e9 zp\u011btn\u011b sn\u00ed\u017eit sv\u016fj z\u00e1klad dan\u011b za zda\u0148ovac\u00ed obdob\u00ed roku 2018 i 2019 v p\u0159\u00edpad\u011b dosa\u017een\u00ed da\u0148ov\u00e9 ztr\u00e1ty v roce 2020. A o ji\u017e zaplacenou da\u0148ovou povinnost za rok 2018 a 2019 si za\u017e\u00e1dat o vr\u00e1cen\u00ed. P\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty zp\u011btn\u011b je nutn\u00e9 podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2018 \u010di 2019, pop\u0159. za oba roky, pokud je to pro pl\u00e1tce dan\u011b v\u00fdhodn\u00e9. Pozor ale na limit, kdy zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty je limitov\u00e1no, a to souhrnnou \u010d\u00e1stkou 30 mil. K\u010d. Limit se v\u00e1\u017ee v sou\u010dtu k dan\u00fdm dv\u011bma zp\u011btn\u00fdm obdob\u00edm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dary jako da\u0148ov\u00fd n\u00e1klad nikoliv od\u010ditateln\u00e1 polo\u017eka<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dary poskytnut\u00e9 jako bez\u00faplatn\u00e9 nepen\u011b\u017eit\u00e9 pln\u011bn\u00ed v souvislosti s pandemi\u00ed v obdob\u00ed od 1.3.-31.12.2020 se na z\u00e1klad\u011b p\u0159echodn\u00e9ho ustanoven\u00ed z\u00e1kona pova\u017euj\u00ed jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad a vylu\u010duje se tedy jejich mo\u017enost uplatnit je jako od\u010ditatelnou polo\u017eku od z\u00e1kladu dan\u011b. Tato v\u00fdjimka plat\u00ed pouze pro rok 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pau\u0161\u00e1ln\u00ed da\u0148 pro \u017eivnostn\u00edky<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud jste drobn\u00fdm podnikatelem s p\u0159\u00edjmem do 1 mil. K\u010d ro\u010dn\u011b a z\u00e1rove\u0148 neuplat\u0148ujete p\u0159i sestavov\u00e1n\u00ed ro\u010dn\u00edho p\u0159izn\u00e1n\u00ed v\u00edce slev na dani \u010di polo\u017eek od\u010ditateln\u00fdch o z\u00e1kladu dan\u011b, tak by pro V\u00e1s mohlo b\u00fdt finan\u010dn\u011b v\u00fdhodn\u011bj\u0161\u00ed p\u0159ej\u00edt na placen\u00ed tzn. pau\u0161\u00e1ln\u00ed dan\u011b. Pozor ale na v\u00fdjimky, je jich op\u011bt docela hodn\u011b. A opravdu velmi d\u016fkladn\u011b zva\u017ete, zda se V\u00e1m pau\u0161\u00e1ln\u00ed da\u0148 vyplat\u00ed. Vystoupit z tohoto re\u017eimu je mo\u017en\u00e9 pouze jednou za rok. V\u00edce se m\u016f\u017eete do\u010d\u00edst i v na\u0161em \u010dl\u00e1nku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.e-cons.eu\/sk\/post\/pausalni-dan-pro-zivnostniky-od-roku-2021\/\">https:\/\/www.e-cons.eu\/post\/pausalni-dan-pro-zivnostniky-od-roku-2021<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Formul\u00e1\u0159 k \u017e\u00e1dosti i dal\u0161\u00ed informace&nbsp;<a href=\"https:\/\/www.mfcr.cz\/cs\/verejny-sektor\/dane\/danova-a-celni-legislativa\/2020\/pausalni-dan-pro-zivnostniky-40162\">https:\/\/www.mfcr.cz\/cs\/verejny-sektor\/dane\/danova-a-celni-legislativa\/2020\/pausalni-dan-pro-zivnostniky-40162<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stravenkov\u00fd pau\u0161\u00e1l<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jestli jste zam\u011bstnavatel poskytuj\u00edc\u00ed stravenky jako benefit pro sv\u00e9 zam\u011bstnance, mohl by V\u00e1s zaj\u00edmat stravenkov\u00fd pau\u0161\u00e1l. Rozhodn\u011b u\u0161et\u0159\u00ed administrativn\u00ed n\u00e1klady spojen\u00e9 s n\u00e1kupem stravenek a jejich distribuc\u00ed zam\u011bstnanc\u016fm. A je v\u00fdhodn\u011bj\u0161\u00ed i z hlediska zdan\u011bn\u00ed pro zam\u011bstnavatele i zam\u011bstnance, proto\u017ee se jedn\u00e1 o pen\u011b\u017eit\u00e9 pln\u011bn\u00ed (na rozd\u00edl od stravenek, kter\u00e9 jsou pln\u011bn\u00edm nepen\u011b\u017eit\u00fdm). Vzhledem k tomu, \u017ee se tedy jedn\u00e1 o pen\u011b\u017eit\u00e9 pln\u011bn\u00ed poskytovan\u00e9 zam\u011bstnavatelem zam\u011bstnanci, je da\u0148ov\u011b uznateln\u00e9 pro zam\u011bstnavatele v pln\u00e9 poskytovan\u00e9 v\u00fd\u0161i. Pro to, aby byl p\u0159\u00edsp\u011bvek osvobozen\u00fdm pln\u011bn\u00edm i u zam\u011bstnance, je ale pot\u0159eba si hl\u00eddat jemu poskytovanou v\u00fd\u0161i. V\u00edce v na\u0161em \u010dl\u00e1nku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.e-cons.eu\/sk\/post\/stravenkovy-pausal-zavedeni-mozna-jiz-od-1-1-2021\/\">https:\/\/www.e-cons.eu\/post\/stravenkovy-pausal-zavedeni-mozna-jiz-od-1-1-2021<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u011bn\u00ed se periodicita i limit oznamovac\u00ed povinnosti pro p\u0159\u00edjmy od nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed \u010cR plynouc\u00edch do zahrani\u010d\u00ed. P\u0159\u00edjmy osvobozen\u00e9 od dan\u011b, kter\u00e9 nepodl\u00e9haj\u00ed zdan\u011bn\u00ed v \u010cR, se budou nov\u011b oznamovat pouze jednou ro\u010dn\u011b a to v\u017edy do 31.1. za uplynul\u00fd kalend\u00e1\u0159n\u00ed rok. Limit t\u011bchto p\u0159\u00edjm\u016f k ozn\u00e1men\u00ed se nav\u00edc zvy\u0161uje na \u010d\u00e1stku nad 300 tis. K\u010d za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gabriela Kar\u00e1skov\u00e1<\/strong><br>Accounting Manager<\/p>","protected":false},"excerpt":{"rendered":"<p>Rok 2021 je na da\u0148ov\u00e9 zm\u011bny v z\u00e1konech pom\u011brn\u011b bohat\u00fd. T\u00edmto si dovoluji shrnout to nejpodstatn\u011bj\u0161\u00ed, co se zm\u011bn v oblasti dan\u00ed z p\u0159\u00edjm\u016f t\u00fdk\u00e1. N\u011bkter\u00e9 \u00fapravy maj\u00ed i zp\u011btnou \u00fa\u010dinnost a je mo\u017en\u00e9 je tedy pou\u017e\u00edt ji\u017e p\u0159i zpracov\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2020. Od 1.1.2021 nab\u00fdv\u00e1 \u00fa\u010dinnosti i novela da\u0148ov\u00e9ho [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novinky v dan\u00edch z p\u0159\u00edjm\u016f pro rok 2021 (\u010cR) | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novinky v dan\u00edch z p\u0159\u00edjm\u016f pro rok 2021 (\u010cR) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Rok 2021 je na da\u0148ov\u00e9 zm\u011bny v z\u00e1konech pom\u011brn\u011b bohat\u00fd. T\u00edmto si dovoluji shrnout to nejpodstatn\u011bj\u0161\u00ed, co se zm\u011bn v oblasti dan\u00ed z p\u0159\u00edjm\u016f t\u00fdk\u00e1. N\u011bkter\u00e9 \u00fapravy maj\u00ed i zp\u011btnou \u00fa\u010dinnost a je mo\u017en\u00e9 je tedy pou\u017e\u00edt ji\u017e p\u0159i zpracov\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2020. Od 1.1.2021 nab\u00fdv\u00e1 \u00fa\u010dinnosti i novela da\u0148ov\u00e9ho [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/novinky-v-danich-z-prijmu-pro-rok-2021-cr\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-04T04:38:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-24T03:38:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-192.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"751\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" 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