{"id":474,"date":"2023-09-26T15:57:02","date_gmt":"2023-09-26T13:57:02","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=474"},"modified":"2024-04-23T15:58:31","modified_gmt":"2024-04-23T13:58:31","slug":"ucetni-a-danove-dopady-premen","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/ucetni-a-danove-dopady-premen","title":{"rendered":"Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b?"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26-1024x678.jpeg\" alt=\"\" class=\"wp-image-475\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Uva\u017eujete nad f\u00faz\u00ed nebo rozd\u011blen\u00edm firmy?&nbsp;<strong>Zjist\u011bte,<\/strong>&nbsp;<strong>jak se zm\u011bna prom\u00edtne do \u00fa\u010detnictv\u00ed a dan\u00ed<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Rozhodn\u00fd den a jeho role v procesu p\u0159em\u011bny<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na \u00fa\u010detn\u00ed a da\u0148ov\u00e9 dopady p\u0159em\u011bn m\u00e1 z\u00e1sadn\u00ed vliv&nbsp;<strong>stanoven\u00ed rozhodn\u00e9ho dne<\/strong>. Od tohoto data se toti\u017e z \u00fa\u010detn\u00edho hlediska jedn\u00e1n\u00ed p\u0159em\u011b\u0148uj\u00edc\u00ed se spole\u010dnosti pova\u017euje za&nbsp;<strong>jedn\u00e1n\u00ed na \u00fa\u010det n\u00e1stupnick\u00e9 spole\u010dnosti<\/strong>. Z\u00e1rove\u0148 od rozhodn\u00e9ho dne a\u017e do dne z\u00e1pisu p\u0159em\u011bny do obchodn\u00edho rejst\u0159\u00edku (d\u00e1le jen OR) mus\u00ed v\u0161echny z\u00fa\u010dastn\u011bn\u00e9 strany v\u00e9st sv\u00e9 \u00fa\u010detnictv\u00ed. Pot\u00e9 \u00fa\u010detnictv\u00ed&nbsp;<strong>spoj\u00ed nebo rozpoj\u00ed<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Postup se li\u0161\u00ed podle&nbsp;<strong>term\u00ednu rozhodn\u00e9ho dne a uskute\u010dn\u011bn\u00ed p\u0159em\u011bny<\/strong>. Mohou nastat t\u0159i situace:<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li>Rozhodn\u00fd den\u00a0<strong>se shoduje\u00a0<\/strong>s term\u00ednem, kdy\u00a0<strong>za\u010d\u00edn\u00e1\u00a0<\/strong>\u00fa\u010detn\u00ed obdob\u00ed spole\u010dnosti (zpravidla 1. 1.). a p\u0159em\u011bna prob\u011bhne\u00a0<strong>ve stejn\u00e9m roce<\/strong>.<\/li>\n\n\n\n<li>Rozhodn\u00fd den nastane\u00a0<strong>jindy ne\u017e na za\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed<\/strong>\u00a0a p\u0159em\u011bna prob\u011bhne\u00a0<strong>ve stejn\u00e9m roce<\/strong>.<\/li>\n\n\n\n<li>P\u0159em\u011bna prob\u011bhne a\u017e\u00a0<strong>v roce, kter\u00fd<\/strong>\u00a0<strong>n\u00e1sleduje po rozhodn\u00e9m dni<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud to je mo\u017en\u00e9, doporu\u010dujeme rozhodn\u00fd den&nbsp;<strong>stanovit na 1. 1. a p\u0159em\u011bnu dokon\u010dit ve stejn\u00e9m roce<\/strong>, proto\u017ee pak je situace nejjednodu\u0161\u0161\u00ed.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00da\u010detn\u00ed z\u00e1v\u011brky i da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob prob\u00edhaj\u00ed\u00a0<strong>ve standardn\u00edch lh\u016ft\u00e1ch<\/strong>.<\/li>\n\n\n\n<li>\u0158\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka k 31. 12. je sou\u010dasn\u011b tak\u00e9 z\u00e1v\u011bre\u010dn\u00e1 a v rozhodn\u00fd den sestav\u00edte zahajovac\u00ed rozvahu s p\u0159ecen\u011bn\u00fdm jm\u011bn\u00edm.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P\u0159\u00edklad \u2013 rozhodn\u00fd den k 1. 1. a p\u0159em\u011bna ve stejn\u00e9m roce<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnost se rozhodla od\u0161t\u011bpit \u010d\u00e1st majetku do jin\u00e9 firmy. K od\u0161t\u011bpen\u00ed do\u0161lo v listopadu 2022 s rozhodn\u00fdm dnem zp\u011btn\u011b stanoven\u00fdm na&nbsp;<strong>1. 1. 2022<\/strong>. Jeliko\u017e pr\u00e1vn\u00ed \u00fa\u010dinky nastaly ve stejn\u00e9m roce jako rozhodn\u00fd den, maj\u00ed ob\u011b firmy standardn\u00ed 12m\u011bs\u00ed\u010dn\u00ed zda\u0148ovac\u00ed obdob\u00ed za rok 2022. Nevznikly jim tak dal\u0161\u00ed n\u00e1klady na mimo\u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky \u010di jinak dlouh\u00e1 zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud rozhodn\u00fd den nastane<strong>&nbsp;jindy ne\u017e na po\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, m\u016f\u017ee se st\u00e1t, \u017ee \u00fa\u010detn\u00ed obdob\u00ed bude&nbsp;<strong>krat\u0161\u00ed nebo del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i stanoven\u00ed rozhodn\u00e9ho dne na<strong>&nbsp;jin\u00fd ne\u017e prvn\u00ed den&nbsp;<\/strong>n\u00e1sleduj\u00edc\u00ed po konci \u00fa\u010detn\u00edho obdob\u00ed a z\u00e1pisu p\u0159em\u011bny do obchodn\u00edho rejst\u0159\u00edku&nbsp;<strong>ve stejn\u00e9m kalend\u00e1\u0159n\u00edm roce<\/strong>&nbsp;dojde k rozd\u011blen\u00ed \u00fa\u010detn\u00edho obdob\u00ed&nbsp;<strong>na dv\u011b krat\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f<\/strong>&nbsp;\u2013 a za ob\u011b je nutn\u00e9 podat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mus\u00edte sestavit jednu z\u00e1v\u011bre\u010dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku&nbsp;<strong>v nestandardn\u00ed dob\u011b<\/strong>&nbsp;(tj. mimo obvykl\u00fd term\u00edn 31. 12. v p\u0159\u00edpad\u011b, \u017ee je va\u0161e \u00fa\u010detn\u00ed obdob\u00ed kalend\u00e1\u0159n\u00ed rok). P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob (DPPO) pak tak\u00e9 pod\u00e1te mimo obvykl\u00e9 obdob\u00ed, a to&nbsp;<strong>do 3 m\u011bs\u00edc\u016f od rozhodn\u00e9ho dne<\/strong>.<strong>\u200d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P\u0159\u00edklad \u2013 rozhodn\u00fd den jindy ne\u017e 1. 1. a p\u0159em\u011bna ve stejn\u00e9m roce<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i rozd\u011blen\u00ed se vznikem nov\u00e9 firmy byl rozhodn\u00fd den stanoven na&nbsp;<strong>1. 9.<\/strong>&nbsp;<strong>2022.&nbsp;<\/strong>Z\u00e1pis do OR prob\u011bhl v listopadu 2022. Rozd\u011blovan\u00e9 spole\u010dnosti tak vzniknou dv\u011b krat\u0161\u00ed \u00fa\u010detn\u00ed obdob\u00ed \u2013 prvn\u00ed od 1. 1. 2022 do 31. 8. 2022 a druh\u00e9 od za\u010d\u00e1tku z\u00e1\u0159\u00ed do konce roku. \u00da\u010detn\u00ed z\u00e1v\u011brku sestav\u00edte k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed a p\u0159izn\u00e1n\u00ed k DPPO pod\u00e1te do t\u0159\u00ed m\u011bs\u00edc\u016f (tj. prvn\u00ed do konce listopadu a druh\u00e9 u\u017e ve standardn\u00ed lh\u016ft\u011b).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e rozhodn\u00fd den nastane<strong>\u00a0jindy ne\u017e na za\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed\u00a0<\/strong>a p\u0159em\u011bna je dokon\u010dena<strong>\u00a0a\u017e v n\u00e1sleduj\u00edc\u00edm roce<\/strong>, vzniknou u rozd\u011blovan\u00e9 spole\u010dnosti dv\u011b \u00fa\u010detn\u00ed obdob\u00ed \u2013 jedno krat\u0161\u00ed a jedno prodlou\u017een\u00e9.\u00a0<strong>\u200d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>P\u0159\u00edklad \u2013 rozhodn\u00fd den jindy ne\u017e 1. 1. a p\u0159em\u011bna v n\u00e1sleduj\u00edc\u00edm roce<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i slou\u010den\u00ed spole\u010dnost\u00ed rozhodn\u00fd den nastal&nbsp;<strong>1. 10. 2023<\/strong>, ale zm\u011bna v OR prob\u011bhla a\u017e lednu 2024. Z\u00e1v\u011bre\u010dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka proto mus\u00ed b\u00fdt sestavena u\u017e&nbsp;<strong>k 30. 9. 2023<\/strong>&nbsp;a zahajovac\u00ed rozvaha n\u00e1stupnick\u00e9 spole\u010dnosti k 1. 10. 2023. P\u0159izn\u00e1n\u00ed k DPPO spole\u010dnosti podaj\u00ed&nbsp;<strong>do 3 m\u011bs\u00edc\u016f<\/strong>&nbsp;od sestaven\u00ed z\u00e1v\u011brky, tj. do konce prosince. N\u00e1sleduj\u00edc\u00ed \u00fa\u010detn\u00ed obdob\u00ed n\u00e1stupnick\u00e9 spole\u010dnosti bude del\u0161\u00ed (od 1. 10. 2023 do 31. 12. 2024).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jestli\u017ee v procesu p\u0159em\u011bny&nbsp;<strong>vznik\u00e1 nov\u00e1 spole\u010dnost<\/strong>, kter\u00e1 je zaps\u00e1na do OR&nbsp;<strong>v posledn\u00edch 3 m\u011bs\u00edc\u00edch roku<\/strong>, m\u016f\u017ee si o tuto dobu prodlou\u017eit n\u00e1sleduj\u00edc\u00ed \u00fa\u010detn\u00ed obdob\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>P\u0159\u00edklad \u2013 \u00fa\u010detn\u00ed obdob\u00ed nov\u00e9 spole\u010dnosti<\/strong><br>V r\u00e1mci rozd\u011blen\u00ed spole\u010dnost\u00ed vznikla nov\u00e1 firma\u00a0<strong>k 1. 11. 2023<\/strong>. Aby jej\u00ed \u00fa\u010detn\u00ed obdob\u00ed netrvalo jen 2 m\u011bs\u00edce (pokud vyu\u017e\u00edv\u00e1 standardn\u00ed kalend\u00e1\u0159n\u00ed rok), m\u016f\u017ee si to n\u00e1sleduj\u00edc\u00ed prodlou\u017eit, a bude tedy\u00a0<strong>dlouh\u00e9 14 m\u011bs\u00edc\u016f<\/strong>. Prvn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku sestav\u00ed a\u017e k 31. 12. 2024 a p\u0159izn\u00e1n\u00ed k DPPO pod\u00e1 tak\u00e9 za cel\u00e9 toto obdob\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ocen\u011bn\u00ed jm\u011bn\u00ed a kdy ho pot\u0159ebujete<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ocen\u011bn\u00ed jm\u011bn\u00ed je povinn\u00e9, pokud se v r\u00e1mci p\u0159em\u011bny&nbsp;<strong>zvy\u0161uje z\u00e1kladn\u00ed kapit\u00e1l&nbsp;<\/strong>n\u00e1stupnick\u00e9 spole\u010dnosti nebo se&nbsp;<strong>tvo\u0159\u00ed ze zdroj\u016f zanikaj\u00edc\u00ed spole\u010dnosti<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existuj\u00ed dv\u011b varianty, jak prom\u00edtnout ocen\u011bn\u00ed do \u00fa\u010detnictv\u00ed v n\u00e1vaznosti na rozhodn\u00fd den:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pokud rozhodn\u00fd den\u00a0<strong>p\u0159edch\u00e1z\u00ed\u00a0<\/strong>vyhotoven\u00ed projektu p\u0159em\u011bny a je stanoven\u00a0<strong>na za\u010d\u00e1tku\u00a0<\/strong>standardn\u00edho \u00fa\u010detn\u00edho obdob\u00ed, jm\u011bn\u00ed bude ocen\u011bno\u00a0<strong>v den sestaven\u00ed kone\u010dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong>. Nen\u00ed zde \u017e\u00e1dn\u00e1 komplikace a zahajovac\u00ed rozvaha ji\u017e bude obsahovat nov\u00e9 ocen\u011bn\u00ed jm\u011bn\u00ed.<\/li>\n\n\n\n<li>Kdy\u017e rozhodn\u00fd den nastane a\u017e\u00a0<strong>po realizaci p\u0159em\u011bny\u00a0<\/strong>nebo bude stanoven na\u00a0<strong>jin\u00e9 kalend\u00e1\u0159n\u00ed datum<\/strong>\u00a0ne\u017e za\u010d\u00e1tek \u00fa\u010detn\u00edho obdob\u00ed, bude jm\u011bn\u00ed ocen\u011bno\u00a0<strong>k datu posledn\u00ed \u0159\u00e1dn\u00e9 nebo mimo\u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong>. Zde v\u0161ak nast\u00e1v\u00e1 situace, \u017ee rozhodn\u00fd den a zahajovac\u00ed rozvaha bezprost\u0159edn\u011b nenavazuj\u00ed na posledn\u00ed \u0159\u00e1dnou nebo mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku. Ocen\u011bn\u00ed jm\u011bn\u00ed se tak zobraz\u00ed v zahajovac\u00ed rozvaze v prodlen\u00ed a\u017e n\u011bkolika m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Souhlas spr\u00e1vce dan\u011b s v\u00fdmazem z OR<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e v procesu p\u0159em\u011bny doch\u00e1z\u00ed k z\u00e1niku spole\u010dnosti, kter\u00e1 m\u00e1 pr\u00e1vn\u00edho n\u00e1stupce,&nbsp;<strong>nen\u00ed nutn\u00e9 \u017e\u00e1dat spr\u00e1vce dan\u011b o souhlas s v\u00fdmazem z OR<\/strong>. Nicm\u00e9n\u011b ho o tom mus\u00edte&nbsp;<strong>informovat<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jak\u00e9koli zm\u011bny \u00fadaj\u016f p\u0159i p\u0159em\u011bn\u011b je t\u0159eba nahl\u00e1sit spr\u00e1vci dan\u011b&nbsp;<strong>do 15 dn\u016f<\/strong>&nbsp;ode dne, kdy nastaly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Da\u0148ov\u00e1 povinnost po p\u0159em\u011bn\u011b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Po p\u0159em\u011bn\u011b p\u0159ech\u00e1z\u00ed da\u0148ov\u00e1 povinnost k DPPO na n\u00e1stupnickou spole\u010dnost.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V p\u0159\u00edpad\u011b\u00a0<strong>f\u00faze\u00a0<\/strong>n\u00e1stupnick\u00e1 firma<strong>\u00a0kompletn\u011b p\u0159eb\u00edr\u00e1\u00a0<\/strong>da\u0148ovou povinnost slu\u010dovan\u00fdch firem. F\u00faze m\u016f\u017ee nastat\u00a0<strong>splynut\u00edm\u00a0<\/strong>(tj. dv\u011b nebo v\u00edce firem zanikne a spojuj\u00ed se v nov\u011b vznikaj\u00edc\u00ed subjekt, kter\u00fd p\u0159eb\u00edr\u00e1 da\u0148ovou povinnost) nebo\u00a0<strong>slou\u010den\u00edm\u00a0<\/strong>(tj. jedna nebo v\u00edce firem zanikne a p\u0159id\u00e1vaj\u00ed se do jin\u00e9 obchodn\u00ed spole\u010dnosti, kter\u00e1 u\u017e existuje a p\u0159evezme jejich da\u0148ovou povinnost).<\/li>\n\n\n\n<li>V p\u0159\u00edpad\u011b\u00a0<strong>roz\u0161t\u011bpen\u00ed<\/strong>, kdy rozd\u011blovan\u00e1 spole\u010dnost zanik\u00e1 a vznikaj\u00ed nov\u00e9, p\u0159ech\u00e1z\u00ed da\u0148ov\u00e1 povinnost pr\u00e1v\u011b na n\u011b, resp. mus\u00edte\u00a0<strong>v projektu p\u0159em\u011bny<\/strong>\u00a0uv\u00e9st informaci, kter\u00e1 spole\u010dnost da\u0148ovou povinnost p\u0159evezme.<\/li>\n\n\n\n<li>V p\u0159\u00edpad\u011b\u00a0<strong>rozd\u011blen\u00ed od\u0161t\u011bpen\u00edm<\/strong>, kdy se \u010d\u00e1st spole\u010dnosti odd\u011bl\u00ed a vznikne jedna nebo v\u00edce nov\u00fdch firem (ale p\u016fvodn\u00ed d\u00e1le existuje) nen\u00ed jasn\u00e9, v jak\u00e9m rozsahu p\u0159ech\u00e1z\u00ed da\u0148ov\u00e1 povinnost na n\u00e1stupnickou spole\u010dnost \u2013 proto\u00a0<strong>n\u00e1stupnictv\u00ed ur\u010d\u00ed spr\u00e1vce dan\u011b<\/strong>. Nast\u00e1v\u00e1 zde v\u0161ak riziko, \u017ee pokud jedna n\u00e1stupnick\u00e1 spole\u010dnost neuhrad\u00ed p\u0159\u00edpadn\u00e9 nedoplatky, m\u016f\u017ee je spr\u00e1vce dan\u011b vym\u00e1hat po jin\u00e9 n\u00e1stupnick\u00e9 spole\u010dnosti.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Da\u0148 z p\u0159idan\u00e9 hodnoty<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 z p\u0159idan\u00e9 hodnoty&nbsp;<strong>nez\u00e1vis\u00ed na rozhodn\u00e9m dni<\/strong>&nbsp;jako da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Da\u0148ov\u00e1 povinnost pro zanikaj\u00edc\u00ed spole\u010dnost kon\u010d\u00ed dnem z\u00e1niku, tzn. dnem v\u00fdmazu z OR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od rozhodn\u00e9ho dne a\u017e do z\u00e1pisu do OR pod\u00e1vaj\u00ed tedy da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed&nbsp;<strong>zanikaj\u00edc\u00ed i n\u00e1stupnick\u00e1 spole\u010dnost zvl\u00e1\u0161\u0165<\/strong>. Ve zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m byla f\u00faze zaps\u00e1na do OR, pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zanikaj\u00edc\u00ed firmy&nbsp;<strong>n\u00e1stupnick\u00e1 spole\u010dnost<\/strong>. Rovn\u011b\u017e tak\u00e9 pod\u00e1v\u00e1 sv\u00e9 vlastn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zanikaj\u00edc\u00ed spole\u010dnost byla pl\u00e1tcem DPH, p\u0159ech\u00e1z\u00ed tato povinnost na n\u00e1stupnickou spole\u010dnost&nbsp;<strong>dnem z\u00e1pisu do OR<\/strong>. Z\u00e1rove\u0148 mus\u00ed do 15 dn\u016f ode dne z\u00e1pisu do OR podat&nbsp;<strong>p\u0159ihl\u00e1\u0161ku k registraci<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pl\u00e1nujete p\u0159em\u011bnu firmy?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u011bnujte se naplno byznysu a starosti spojen\u00e9 s \u00fa\u010detnictv\u00edm a dan\u011bmi&nbsp;<strong>nechejte na odborn\u00edc\u00edch<\/strong>.<strong>&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ozv\u011bte se n\u00e1m<\/strong><\/a><strong>&nbsp;<\/strong>\u2013 r\u00e1di v\u00e1m s t\u00edmto z\u00e1sadn\u00edm podnikatelsk\u00fdm krokem pom\u016f\u017eeme.<\/p>","protected":false},"excerpt":{"rendered":"<p>Uva\u017eujete nad f\u00faz\u00ed nebo rozd\u011blen\u00edm firmy?&nbsp;Zjist\u011bte,&nbsp;jak se zm\u011bna prom\u00edtne do \u00fa\u010detnictv\u00ed a dan\u00ed. Rozhodn\u00fd den a jeho role v procesu p\u0159em\u011bny Na \u00fa\u010detn\u00ed a da\u0148ov\u00e9 dopady p\u0159em\u011bn m\u00e1 z\u00e1sadn\u00ed vliv&nbsp;stanoven\u00ed rozhodn\u00e9ho dne. Od tohoto data se toti\u017e z \u00fa\u010detn\u00edho hlediska jedn\u00e1n\u00ed p\u0159em\u011b\u0148uj\u00edc\u00ed se spole\u010dnosti pova\u017euje za&nbsp;jedn\u00e1n\u00ed na \u00fa\u010det n\u00e1stupnick\u00e9 spole\u010dnosti. Z\u00e1rove\u0148 od rozhodn\u00e9ho dne a\u017e [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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>Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b? | 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=\"Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b? | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Uva\u017eujete nad f\u00faz\u00ed nebo rozd\u011blen\u00edm firmy?&nbsp;Zjist\u011bte,&nbsp;jak se zm\u011bna prom\u00edtne do \u00fa\u010detnictv\u00ed a dan\u00ed. Rozhodn\u00fd den a jeho role v procesu p\u0159em\u011bny Na \u00fa\u010detn\u00ed a da\u0148ov\u00e9 dopady p\u0159em\u011bn m\u00e1 z\u00e1sadn\u00ed vliv&nbsp;stanoven\u00ed rozhodn\u00e9ho dne. Od tohoto data se toti\u017e z \u00fa\u010detn\u00edho hlediska jedn\u00e1n\u00ed p\u0159em\u011b\u0148uj\u00edc\u00ed se spole\u010dnosti pova\u017euje za&nbsp;jedn\u00e1n\u00ed na \u00fa\u010det n\u00e1stupnick\u00e9 spole\u010dnosti. 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| E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b? | E-Consulting","og_description":"Uva\u017eujete nad f\u00faz\u00ed nebo rozd\u011blen\u00edm firmy?&nbsp;Zjist\u011bte,&nbsp;jak se zm\u011bna prom\u00edtne do \u00fa\u010detnictv\u00ed a dan\u00ed. Rozhodn\u00fd den a jeho role v procesu p\u0159em\u011bny Na \u00fa\u010detn\u00ed a da\u0148ov\u00e9 dopady p\u0159em\u011bn m\u00e1 z\u00e1sadn\u00ed vliv&nbsp;stanoven\u00ed rozhodn\u00e9ho dne. Od tohoto data se toti\u017e z \u00fa\u010detn\u00edho hlediska jedn\u00e1n\u00ed p\u0159em\u011b\u0148uj\u00edc\u00ed se spole\u010dnosti pova\u017euje za&nbsp;jedn\u00e1n\u00ed na \u00fa\u010det n\u00e1stupnick\u00e9 spole\u010dnosti. Z\u00e1rove\u0148 od rozhodn\u00e9ho dne a\u017e [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen","og_site_name":"E-Consulting","article_published_time":"2023-09-26T13:57:02+00:00","article_modified_time":"2024-04-23T13:58:31+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-26.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"7 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b?","datePublished":"2023-09-26T13:57:02+00:00","dateModified":"2024-04-23T13:58:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen"},"wordCount":1609,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-26.jpeg","articleSection":["\u00da\u010detnictv\u00ed"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen","url":"https:\/\/www.e-cons.cz\/post\/ucetni-a-danove-dopady-premen","name":"Dopad p\u0159em\u011bn: jak f\u00faze nebo rozd\u011blen\u00ed ovlivn\u00ed \u00fa\u010detnictv\u00ed a dan\u011b? 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