{"id":954,"date":"2023-01-01T20:59:00","date_gmt":"2023-01-01T19:59:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=954"},"modified":"2024-04-23T21:00:34","modified_gmt":"2024-04-23T19:00:34","slug":"legislativni-zmeny-od-1-1-2023-cr","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativni-zmeny-od-1-1-2023-cr","title":{"rendered":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"540\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360-1024x540.jpeg\" alt=\"\" class=\"wp-image-921\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360-1024x540.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360-300x158.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360-768x405.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zv\u00fd\u0161en\u00ed limitu pro povinnou registraci k&nbsp;DPH z&nbsp;1 mil. K\u010d na 2 mil. K\u010d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela z\u00e1kona o DPH zvy\u0161uje limit ro\u010dn\u00edho obratu pro registraci k&nbsp;DPH od 01.01.2023<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b se povinn\u00fdm pl\u00e1tcem DPH stane fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 p\u0159ekro\u010dila limit 2 mil. K\u010d v&nbsp;obdob\u00ed 12po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela zav\u00e1d\u00ed tak\u00e9 mo\u017enost odhl\u00e1sit se z&nbsp;pl\u00e1tcovstv\u00ed DPH p\u0159i ro\u010dn\u00edm obratu do 2 mil. K\u010d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e1le budou platit stejn\u00e1 pravidla jako doposud, dobrovoln\u00fdmi pl\u00e1tci DPH se mohou st\u00e1t i podnikatel\u00e9, kte\u0159\u00ed na z\u00e1konn\u00fd limit 2 mil. K\u010d nedosahuj\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zv\u00fd\u0161en\u00ed hranice pro vyu\u017eit\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu na 2 mil. K\u010d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1ln\u00ed da\u0148 ji\u017e nebude pro v\u0161echny podnikatel\u00e9 ve stejn\u00e9 v\u00fd\u0161i. Novela zav\u00e1d\u00ed t\u0159i p\u00e1sma zdan\u011bn\u00ed na z\u00e1klad\u011b v\u00fd\u0161e p\u0159\u00edjm\u016f a druhu podnik\u00e1n\u00ed. Podm\u00ednky pro vstup do pau\u0161\u00e1ln\u00edho re\u017eimu z\u016fst\u00e1vaj\u00ed stejn\u00e9. Do pau\u0161\u00e1ln\u00edho re\u017eimu mohou vstoupit podnikatel\u00e9 s&nbsp;ro\u010dn\u00edm obratem do 2 mil. K\u010d, kte\u0159\u00ed nejsou pl\u00e1tci DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e1sma dle v\u00fd\u0161e p\u0159\u00edjm\u016f:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>p\u00e1smo: p\u0159eva\u017euj\u00edc\u00ed skupina OSV\u010c s\u00a0p\u0159\u00edjmy do 1 mil. K\u010d ro\u010dn\u011b, d\u00e1le s\u00a0p\u0159\u00edjmy do 2 mil. K\u010d s\u00a0uplatniteln\u00fdm 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem a s\u00a0p\u0159\u00edjmy do 1,5 mil. K\u010d s\u00a0uplatiteln\u00fdm 60% nebo 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem. (pau\u0161\u00e1ln\u00ed da\u0148 v\u00a0\u010d\u00e1stce 6 208 K\u010d m\u011bs\u00ed\u010dn\u011b = minim\u00e1ln\u00ed zdravotn\u00ed pojistn\u00e9 2\u00a0722 K\u010d + minim\u00e1ln\u00ed soci\u00e1ln\u00ed pojistn\u00e9 3\u00a0386 K\u010d a da\u0148 z\u00a0p\u0159\u00edjm\u016f 100 K\u010d).<\/li>\n\n\n\n<li>p\u00e1smo: OSV\u010c s\u00a0p\u0159\u00edjmy do 1,5 mil. K\u010d ro\u010dn\u011b, kter\u00e9 se v\u00a0z\u00e1vislosti ni\u017e\u0161\u00edho v\u00fddajov\u00e9ho pau\u0161\u00e1lu nedostanou do prvn\u00edho p\u00e1sma, d\u00e1le podnikatel\u00e9 s\u00a0ro\u010dn\u00edmi p\u0159\u00edjmy do 2 mil. K\u010d s\u00a0uplatiteln\u00fdm 60% nebo 80%v\u00fddajov\u00fdm pau\u0161\u00e1lem (pau\u0161\u00e1ln\u00ed da\u0148 v\u00a0\u010d\u00e1stce 16\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b),<\/li>\n\n\n\n<li>p\u00e1smo: OSV\u010c s\u00a0p\u0159\u00edjmy do 2 mil. K\u010d ro\u010dn\u011b (pau\u0161\u00e1ln\u00ed da\u0148 v\u00a0\u010d\u00e1stce 26\u00a0000 K\u010d m\u011bs\u00ed\u010dn\u011b).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1loha bude splatn\u00e1 k&nbsp;20. dni kalend\u00e1\u0159n\u00edho m\u011bs\u00edce a lze si ji p\u0159edplatit na n\u011bkolik m\u011bs\u00edc\u016f, nebo cel\u00fd rok dop\u0159edu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Mimo\u0159\u00e1dn\u00e9 odpisy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela tak\u00e9 prodlu\u017euje mimo\u0159\u00e1dn\u00e9 zrychlen\u00e9 odpisy, kter\u00e9 byly zavedeny jako podpora pro podnikatele zasa\u017een\u00e9 koronavirovou pandemi\u00ed pro zda\u0148ovac\u00ed obdob\u00ed 2020-2021. Mimo\u0159\u00e1dn\u00e9 odpisy na majetek za\u0159azen\u00fd v&nbsp;1. a 2. odpisov\u00e9 skupin\u011b budou zachov\u00e1ny i pro zda\u0148ovac\u00ed obdob\u00ed 2022-2023.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Majetek v\u00a0prvn\u00ed odpisov\u00e9 skupin\u011b po\u0159\u00edzen\u00ed v\u00a0letech 2022-2023 bude mo\u017en\u00e9 odepsat bez p\u0159eru\u0161en\u00ed za 12 m\u011bs\u00edc\u016f.<\/li>\n\n\n\n<li>Majetek v\u00a0druh\u00e9 odpisov\u00e9 skupin\u011b po\u0159\u00edzen\u00fd v\u00a0letech 2022-2023 bude mo\u017en\u00e9 odepsat bez p\u0159eru\u0161en\u00ed za 24 m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Automatick\u00e9 z\u0159\u00edzen\u00ed datov\u00fdch schr\u00e1nek<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 01.01.2023 budou z\u0159\u00edzeny datov\u00e9 schr\u00e1nky v\u0161em podnikaj\u00edc\u00edm fyzick\u00fdm osob\u00e1m, v\u010d. t\u011bch, kte\u0159\u00ed svou \u010dinnost pozastavily, nebo zru\u0161ily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datov\u00e1 schr\u00e1nka bude povinn\u00e1 pro \u017eivnostn\u00edky, OSV\u010c, ale tak\u00e9 spolky, sdru\u017een\u00ed, nadace a dal\u0161\u00ed pr\u00e1vnick\u00e9 osoby, jejich\u017e hlavn\u00edm p\u0159edm\u011btem \u010dinnosti nen\u00ed podnik\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u0159\u00edzen\u00ed prob\u011bhne od ledna do b\u0159ezna 2023, kdy podnikaj\u00edc\u00edm osob\u00e1m, kter\u00fdm bude tato schr\u00e1nka z\u0159\u00edzen\u00e1, p\u0159ijdou p\u0159ihla\u0161ovac\u00ed \u00fadaje po\u0161tou. Datov\u00e1 schr\u00e1nka se automaticky aktivuje po uplynut\u00ed 15 dn\u016f ode dne doru\u010den\u00ed p\u0159ihla\u0161ovac\u00edch \u00fadaj\u016f (pokud se u\u017eivatel nep\u0159ihl\u00e1s\u00ed p\u0159ed t\u00edmto term\u00ednem). Plat\u00ed stejn\u00e1 pravidla, jako kdyby si adres\u00e1t dopis nevyzvednul na po\u0161t\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Dr\u017eitel\u00e9 da\u0148ov\u00fdch schr\u00e1nek musej\u00ed ze z\u00e1kona zas\u00edlat ve\u0161ker\u00e9 dokumenty v\u00fdhradn\u011b elektronicky.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zru\u0161en\u00ed EET<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2023 se kompletn\u011b ru\u0161\u00ed elektronick\u00e1 evidence tr\u017eeb. EET byla pozastavena z&nbsp;d\u016fvodu pandemie koronaviru do konce roku 2022. Od 1.1.2023 se ru\u0161\u00ed z\u00e1kon o evidenci tr\u017eeb, co\u017e znamen\u00e1, \u017ee syst\u00e9m EET nebude od 1. ledna 2023 funk\u010dn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u00e1ra Adamcov\u00e1<\/strong><br>Office manager<\/p>","protected":false},"excerpt":{"rendered":"<p>Zv\u00fd\u0161en\u00ed limitu pro povinnou registraci k&nbsp;DPH z&nbsp;1 mil. K\u010d na 2 mil. K\u010d Novela z\u00e1kona o DPH zvy\u0161uje limit ro\u010dn\u00edho obratu pro registraci k&nbsp;DPH od 01.01.2023 Nov\u011b se povinn\u00fdm pl\u00e1tcem DPH stane fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 p\u0159ekro\u010dila limit 2 mil. K\u010d v&nbsp;obdob\u00ed 12po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f. Novela zav\u00e1d\u00ed tak\u00e9 mo\u017enost odhl\u00e1sit se z&nbsp;pl\u00e1tcovstv\u00ed DPH [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":921,"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-954","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>Legislativn\u00ed zm\u011bny od 1.1.2023 (\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=\"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Zv\u00fd\u0161en\u00ed limitu pro povinnou registraci k&nbsp;DPH z&nbsp;1 mil. K\u010d na 2 mil. K\u010d Novela z\u00e1kona o DPH zvy\u0161uje limit ro\u010dn\u00edho obratu pro registraci k&nbsp;DPH od 01.01.2023 Nov\u011b se povinn\u00fdm pl\u00e1tcem DPH stane fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 p\u0159ekro\u010dila limit 2 mil. K\u010d v&nbsp;obdob\u00ed 12po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f. Novela zav\u00e1d\u00ed tak\u00e9 mo\u017enost odhl\u00e1sit se z&nbsp;pl\u00e1tcovstv\u00ed DPH [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-01T19:59:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T19:00:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"570\" \/>\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\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR)\",\"datePublished\":\"2023-01-01T19:59:00+00:00\",\"dateModified\":\"2024-04-23T19:00:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr\"},\"wordCount\":693,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-165-e1713898197360.jpeg\",\"articleSection\":[\"Legislativa \u010cR\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr\",\"name\":\"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-165-e1713898197360.jpeg\",\"datePublished\":\"2023-01-01T19:59:00+00:00\",\"dateModified\":\"2024-04-23T19:00:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-165-e1713898197360.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-165-e1713898197360.jpeg\",\"width\":1080,\"height\":570},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/legislativni-zmeny-od-1-1-2023-cr#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | 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":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | E-Consulting","og_description":"Zv\u00fd\u0161en\u00ed limitu pro povinnou registraci k&nbsp;DPH z&nbsp;1 mil. K\u010d na 2 mil. K\u010d Novela z\u00e1kona o DPH zvy\u0161uje limit ro\u010dn\u00edho obratu pro registraci k&nbsp;DPH od 01.01.2023 Nov\u011b se povinn\u00fdm pl\u00e1tcem DPH stane fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 p\u0159ekro\u010dila limit 2 mil. K\u010d v&nbsp;obdob\u00ed 12po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f. Novela zav\u00e1d\u00ed tak\u00e9 mo\u017enost odhl\u00e1sit se z&nbsp;pl\u00e1tcovstv\u00ed DPH [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr","og_site_name":"E-Consulting","article_published_time":"2023-01-01T19:59:00+00:00","article_modified_time":"2024-04-23T19:00:34+00:00","og_image":[{"width":1080,"height":570,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR)","datePublished":"2023-01-01T19:59:00+00:00","dateModified":"2024-04-23T19:00:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr"},"wordCount":693,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg","articleSection":["Legislativa \u010cR"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr","url":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr","name":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg","datePublished":"2023-01-01T19:59:00+00:00","dateModified":"2024-04-23T19:00:34+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-165-e1713898197360.jpeg","width":1080,"height":570},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/legislativni-zmeny-od-1-1-2023-cr#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR)"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=954"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/954\/revisions"}],"predecessor-version":[{"id":955,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/954\/revisions\/955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/921"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}