{"id":3739,"date":"2026-01-16T10:04:01","date_gmt":"2026-01-16T09:04:01","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=3739"},"modified":"2026-06-15T13:45:36","modified_gmt":"2026-06-15T11:45:36","slug":"danove-zmeny-2026-vyzkum-vyvoj-rezervy-uroky-dph","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/danove-zmeny-2026-vyzkum-vyvoj-rezervy-uroky-dph","title":{"rendered":"Da\u0148ov\u00e9 novinky od roku 2026: v\u00fdzkum a v\u00fdvoj, rezervy, \u00faroky i DPH"},"content":{"rendered":"<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"989\" height=\"555\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_044.jpg\" alt=\"\" class=\"wp-image-3681\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_044.jpg 989w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_044-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2026\/01\/ec_blog_044-768x431.jpg 768w\" sizes=\"(max-width: 989px) 100vw, 989px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. ledna 2026 vstupuje v platnost n\u011bkolik z\u00e1sadn\u00edch zm\u011bn v oblasti da\u0148ov\u00fdch z\u00e1kon\u016f, kter\u00e9 ovlivn\u00ed zejm\u00e9na podnikatele, bytov\u00e1 dru\u017estva a finan\u010dn\u00ed instituce. P\u0159in\u00e1\u0161\u00edme p\u0159ehled t\u011bch nejd\u016fle\u017eit\u011bj\u0161\u00edch zm\u011bn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udd2c V\u00fdzkum a v\u00fdvoj (VaV)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V roce 2026 lze nov\u011b ode\u010d\u00edst odpo\u010det na v\u00fdzkum a v\u00fdvoj nebo odborn\u00e9 vzd\u011bl\u00e1v\u00e1n\u00ed nejen v obdob\u00ed, ve kter\u00e9m vznikl, ale tak\u00e9 v p\u011bti bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch obdob\u00edch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1rove\u0148 se zvy\u0161uje limit procenta uplatniteln\u00fdch v\u00fddaj\u016f na v\u00fdzkum a v\u00fdvoj <strong>ze 100% na 150%<\/strong>, p\u0159i\u010dem\u017e maxim\u00e1ln\u00ed v\u00fd\u0161e odpo\u010dtu \u010din\u00ed 50 milion\u016f K\u010d.<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Nov\u011b se zav\u00e1d\u00ed pojem \u201eodpo\u010dtov\u00fd celek\u201c \u2013 ten tvo\u0159\u00ed ovl\u00e1daj\u00edc\u00ed osoba a j\u00ed p\u0159\u00edmo \u010di nep\u0159\u00edmo ovl\u00e1dan\u00e9 subjekty (tedy skupiny firem, kter\u00e9 se navz\u00e1jem ovliv\u0148uj\u00ed). Pokud odpo\u010det uplat\u0148uje v\u00edce poplatn\u00edk\u016f v r\u00e1mci jednoho odpo\u010dtov\u00e9ho celku, limit 50 milion\u016f K\u010d se vztahuje na cel\u00fd tento celek.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\">\ud83c\udfe0 Ode\u010det \u00farok\u016f v bytov\u00e9m dru\u017estvu<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Od roku 2026<\/strong> lze uplatnit \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed \u00farok\u016fm p\u0159ipadaj\u00edc\u00edm na <strong>pod\u00edl poplatn\u00edka v bytov\u00e9m dru\u017estvu<\/strong>, kter\u00e9 poplatn\u00edk zaplatil ve zda\u0148ovac\u00edm obdob\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jde o \u00faroky z <strong>\u00fav\u011bru bytov\u00e9ho dru\u017estva ze stavebn\u00edho spo\u0159en\u00ed<\/strong>, nebo z <strong>hypote\u010dn\u00edho \u00fav\u011bru<\/strong> pou\u017eit\u00fdm na financov\u00e1n\u00ed bytov\u00e9 pot\u0159eby. Limit pro ode\u010det \u00farok\u016f z\u016fst\u00e1v\u00e1 <strong>150 000 K\u010d na dom\u00e1cnost<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcbc Zm\u011bny v z\u00e1kon\u011b o rezerv\u00e1ch<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2026 se <strong>zvy\u0161uje limit<\/strong> pro odpis tzv. <strong>\u201emal\u00fdch pohled\u00e1vek\u201c <\/strong>z 30 000 K\u010d na 50 000 K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zv\u00fd\u0161en\u00ed limit\u016f se t\u00fdk\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>bankovn\u00edch opravn\u00fdch polo\u017eek tvo\u0159en\u00fdch individu\u00e1ln\u011b,<\/li>\n\n\n\n<li>opravn\u00fdch polo\u017eek tvo\u0159en\u00fdch finan\u010dn\u00edmi institucemi, spo\u0159iteln\u00edmi a \u00fav\u011brov\u00fdmi dru\u017estvy,<\/li>\n\n\n\n<li>tvorby opravn\u00fdch polo\u017eek u ostatn\u00edch \u00fa\u010detn\u00edch jednotek podle \u00a7 8c z\u00e1kona o rezerv\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Poplatn\u00edk, kter\u00fd pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, m\u016f\u017ee vytvo\u0159it opravnou polo\u017eku a\u017e do v\u00fd\u0161e 100 % jej\u00ed neuhrazen\u00e9 rozvahov\u00e9 hodnoty, pokud rozvahov\u00e1 <strong>hodnota pohled\u00e1vky<\/strong> v okam\u017eiku jej\u00edho vzniku <strong>nep\u0159es\u00e1hne 50 000 K\u010d<\/strong>, a celkov\u00e1 hodnota pohled\u00e1vek v\u016f\u010di t\u00e9mu\u017e dlu\u017en\u00edkovi <strong>za zda\u0148ovac\u00ed obdob\u00ed nep\u0159ekro\u010d\u00ed 50 000 K\u010d.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcb0 \u00daprava osvobozen\u00fdch finan\u010dn\u00edch \u010dinnost\u00ed od DPH<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od roku 2026 <strong>nebudou osvobozeny <\/strong>od DPH tyto finan\u010dn\u00ed \u010dinnosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>obstar\u00e1v\u00e1n\u00ed inkasa,<\/li>\n\n\n\n<li>veden\u00ed evidence investi\u010dn\u00edch n\u00e1stroj\u016f,<\/li>\n\n\n\n<li>vyb\u00edr\u00e1n\u00ed televizn\u00edch poplatk\u016f z komer\u010dn\u00edch televiz\u00ed.<\/li>\n<\/ul>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Koncesion\u00e1\u0159sk\u00e9 poplatky z\u016fst\u00e1vaj\u00ed i nad\u00e1le osvobozen\u00e9.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\">\ud83d\ude9b V\u00fdvoz zbo\u017e\u00ed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Byl roz\u0161\u00ed\u0159en \u00a7 66 z\u00e1kona o DPH, kter\u00fd upravuje osvobozen\u00ed dan\u011b p\u0159i v\u00fdvozu zbo\u017e\u00ed nach\u00e1zej\u00edc\u00edho se v osobn\u00edm zavazadle cestuj\u00edc\u00edho.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Podm\u00ednky pro osvobozen\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cestuj\u00edc\u00ed je ze t\u0159et\u00ed zem\u011b,<\/li>\n\n\n\n<li>zbo\u017e\u00ed je neobchodn\u00ed povahy,<\/li>\n\n\n\n<li>v\u00fdvoz prob\u011bhne do konce t\u0159et\u00edho m\u011bs\u00edce po uskute\u010dn\u011bn\u00ed dod\u00e1n\u00ed zbo\u017e\u00ed,<\/li>\n\n\n\n<li>cena zbo\u017e\u00ed v\u010detn\u011b DPH p\u0159evy\u0161uje 2 000 K\u010d.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udc65 Zm\u011bna da\u0148ov\u00e9ho re\u017eimu odm\u011bn \u010dlen\u016f org\u00e1n\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od ledna 2026 doch\u00e1z\u00ed ke <strong>zru\u0161en\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b<\/strong> u \u010dlen\u016f statut\u00e1rn\u00edch org\u00e1n\u016f (da\u0148ov\u00fdch nerezident\u016f) v p\u0159\u00edpad\u011b p\u0159\u00edjm\u016f p\u0159evy\u0161uj\u00edc\u00edch 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V t\u011bchto p\u0159\u00edpadech maj\u00ed \u010dlenov\u00e9 org\u00e1n\u016f pr\u00e1vnick\u00fdch osob povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a prom\u00edtnout progresivn\u00ed zdan\u011bn\u00ed ve v\u00fd\u0161i 23 %.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcc8 Zru\u0161en\u00ed limitu u prodeje obchodn\u00edho pod\u00edlu a cenn\u00fdch pap\u00edr\u016f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2026 <strong>se ru\u0161\u00ed limit<\/strong> 40 milion\u016f K\u010d pro <strong>prodej obchodn\u00edho pod\u00edlu a cenn\u00fdch pap\u00edr\u016f<\/strong>. <\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Tento limit v\u0161ak nad\u00e1le z\u016fst\u00e1v\u00e1 zachov\u00e1n u kryptom\u011bn.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\">\ud83d\ude97 Definice n\u00edzkoemisn\u00edho vozidla<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Do z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f byl dopln\u011bn nov\u00fd pojem <strong>\u201en\u00edzkoemisn\u00ed vozidlo\u201c<\/strong>. Jedn\u00e1 se o motorov\u00e9 vozidlo kategorie M1, M2 nebo N1, kter\u00e9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nep\u0159esahuje emisn\u00ed limit CO\u2082 50 g\/km,<\/li>\n\n\n\n<li>a nen\u00ed bezemisn\u00edm vozidlem.<\/li>\n<\/ul>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p>Pot\u0159ebujete konzultaci k da\u0148ov\u00fdm zm\u011bn\u00e1m roku 2026 nebo \u00fapravu \u00fa\u010detn\u00edho syst\u00e9mu?<br \/>\nT\u00fdm E-Consulting v\u00e1m pom\u016f\u017ee nastavit da\u0148ov\u00e9 procesy tak, aby byly v souladu s novou legislativou a z\u00e1rove\u0148 efektivn\u00ed.<\/p>\n    <\/div>\r\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2026 vstupuje v platnost n\u011bkolik z\u00e1sadn\u00edch zm\u011bn v oblasti da\u0148ov\u00fdch z\u00e1kon\u016f, kter\u00e9 ovlivn\u00ed zejm\u00e9na podnikatele, bytov\u00e1 dru\u017estva a finan\u010dn\u00ed instituce. P\u0159in\u00e1\u0161\u00edme p\u0159ehled t\u011bch nejd\u016fle\u017eit\u011bj\u0161\u00edch zm\u011bn. \ud83d\udd2c V\u00fdzkum a v\u00fdvoj (VaV) V roce 2026 lze nov\u011b ode\u010d\u00edst odpo\u010det na v\u00fdzkum a v\u00fdvoj nebo odborn\u00e9 vzd\u011bl\u00e1v\u00e1n\u00ed nejen v obdob\u00ed, ve kter\u00e9m vznikl, ale tak\u00e9 [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":3681,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,6,11,5],"tags":[],"class_list":["post-3739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-mzdy","category-poradenstvi","category-ucetnictvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da\u0148ov\u00e9 novinky od roku 2026: v\u00fdzkum a v\u00fdvoj, rezervy, \u00faroky i DPH | E-Consulting<\/title>\n<meta name=\"description\" content=\"Zm\u011bny v dan\u00edch od roku 2026: v\u00fdzkum a v\u00fdvoj, rezervy, \u00faroky, DPH, n\u00edzkoemisn\u00ed vozidla. 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