{"id":959,"date":"2022-07-25T21:02:00","date_gmt":"2022-07-25T19:02:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=959"},"modified":"2024-04-23T21:03:11","modified_gmt":"2024-04-23T19:03:11","slug":"pripravovane-legislativni-zmeny-od-1-1-2023-cr","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/pripravovane-legislativni-zmeny-od-1-1-2023-cr","title":{"rendered":"P\u0159ipravovan\u00e9 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\">Vl\u00e1da schv\u00e1lila p\u0159ipravovan\u00fd n\u00e1vrh novely z\u00e1kona Ministerstva financ\u00ed s&nbsp;c\u00edlem usnadnit podnikatel\u016fm da\u0148ov\u00e9 povinnosti. \u00da\u010dinnost zm\u011bn se p\u0159edpokl\u00e1d\u00e1 od 01.01.2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mezi hlavn\u00ed zm\u011bny novely z\u00e1kona o DPH, z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f a dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f spad\u00e1 zv\u00fd\u0161en\u00ed ro\u010dn\u00edho limitu pro povinnou registraci k&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty z&nbsp;1 mil na 2 mil. K\u010d spole\u010dn\u011b s&nbsp;nav\u00fd\u0161en\u00edm limitu pro vyu\u017e\u00edv\u00e1n\u00ed pau\u0161\u00e1ln\u00ed dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zv\u00fd\u0161en\u00ed limitu pro povinnou registraci k\u00a0DPH<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159ipraven\u00e1 novela z\u00e1kona o DPH zvy\u0161uje limit ro\u010dn\u00edho obratu pro registraci k&nbsp;DPH z&nbsp;1 mil. na 2 mil. K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nyn\u011bj\u0161\u00ed limit 1 mil. K\u010d je v&nbsp;\u010cesk\u00e9 republice platn\u00fd ji\u017e od roku 2004. V&nbsp;devades\u00e1t\u00fdch letech byl limit zprvu 6 mil. K\u010d, pot\u00e9 3 mil. K\u010d a n\u00e1sledn\u011b do\u0161lo ke sn\u00ed\u017een\u00ed spole\u010dn\u011b se vstupem do Evropsk\u00e9 unie na ji\u017e zmi\u0148ovan\u00fd 1 mil. K\u010d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Evropsk\u00e1 unie toto nav\u00fd\u0161en\u00ed podporuje a umo\u017en\u00ed jej i ostatn\u00edm \u010dlensk\u00fdm zem\u00edm od roku 2025, dle novelizovan\u00e9 sm\u011brnici o DPH a\u017e na 85.000 EUR (sou\u010dasn\u011b plat\u00ed hranice 35.000 EUR). \u017d\u00e1dost \u010cR o mo\u017enosti zv\u00fd\u0161en\u00ed limitu pro pl\u00e1tcovstv\u00ed, je\u0161t\u011b p\u0159ed \u00fa\u010dinnost\u00ed t\u00e9to sm\u011brnice ji\u017e byla schv\u00e1len\u00e1 EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b by se povinn\u00fdm pl\u00e1tcem DPH stala fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, kter\u00e1 p\u0159ekro\u010dila limit 2 mil. K\u010d v&nbsp;obdob\u00ed 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f. P\u0159ipravovan\u00e1 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 (platilo by i pro st\u00e1vaj\u00edc\u00ed pl\u00e1tce DPH).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e1le by platila stejn\u00e1 pravidla jako doposud, dobrovoln\u00fdmi pl\u00e1tci DPH by se mohli 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>Pau\u0161\u00e1ln\u00ed da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dn\u011b se zv\u00fd\u0161en\u00edm limitu pro povinnou registraci k&nbsp;DPH se navrhuje i zv\u00fd\u0161en\u00ed hranice pro vyu\u017eit\u00ed pau\u0161\u00e1ln\u00edho re\u017eimu na 2 mil. K\u010d.<\/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 navrhuje zaveden\u00ed t\u0159\u00ed p\u00e1sem zdan\u011bn\u00ed na z\u00e1klad\u011b v\u00fd\u0161e p\u0159\u00edjm\u016f a druhu podnik\u00e1n\u00ed:<\/p>\n\n\n\n<ul 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% v\u00fddajov\u00fdm pau\u0161\u00e1lem. (Pravidla pro pau\u0161\u00e1ln\u00ed da\u0148 by byla stejn\u00e1 jako doposud \u2013 v\u00a0z\u00e1vislosti na pr\u016fm\u011brn\u00e9 mzd\u011b, cca 6\u00a0500 K\u010d m\u011bs\u00ed\u010dn\u011b),<\/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% 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<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Kontroln\u00ed hl\u00e1\u0161en\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;p\u0159\u00edpad\u011b doru\u010dov\u00e1n\u00ed v\u00fdzvy k&nbsp;pod\u00e1n\u00ed n\u00e1sledn\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky se navrhuje upravit lh\u016ftu ze sou\u010dasn\u00fdch 5 pracovn\u00edch dn\u016f na d\u00e9lku 17 pracovn\u00edch dn\u016f ode dne dod\u00e1n\u00ed v\u00fdzvy do datov\u00e9 schr\u00e1nky.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dapravy by se m\u011bly t\u00fdkat i pokut souvisej\u00edc\u00edch s&nbsp;kontroln\u00edm hl\u00e1\u0161en\u00edm. Tato novinka by zas\u00e1hla pouze fyzick\u00e9 osoby a spole\u010dnosti s&nbsp;ru\u010den\u00edm omezen\u00edm (s. r. o.) s&nbsp;jedin\u00fdm spole\u010dn\u00edkem. V\u00fd\u0161e pokut by m\u011bla b\u00fdt polovi\u010dn\u00ed, pro ostatn\u00ed podnikatele se v\u00fd\u0161e pokut nem\u011bn\u00ed.<\/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\">P\u0159ipravovan\u00fd n\u00e1vrh z\u00e1kona 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<br>p\u0159eru\u0161en\u00ed za 24 m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>B\u00e1ra Adamcov\u00e1<\/strong><br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>Vl\u00e1da schv\u00e1lila p\u0159ipravovan\u00fd n\u00e1vrh novely z\u00e1kona Ministerstva financ\u00ed s&nbsp;c\u00edlem usnadnit podnikatel\u016fm da\u0148ov\u00e9 povinnosti. \u00da\u010dinnost zm\u011bn se p\u0159edpokl\u00e1d\u00e1 od 01.01.2023. Mezi hlavn\u00ed zm\u011bny novely z\u00e1kona o DPH, z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f a dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f spad\u00e1 zv\u00fd\u0161en\u00ed ro\u010dn\u00edho limitu pro povinnou registraci k&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty z&nbsp;1 mil na 2 mil. K\u010d spole\u010dn\u011b s&nbsp;nav\u00fd\u0161en\u00edm limitu pro vyu\u017e\u00edv\u00e1n\u00ed [&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-959","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>P\u0159ipravovan\u00e9 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=\"P\u0159ipravovan\u00e9 legislativn\u00ed zm\u011bny od 1.1.2023 (\u010cR) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Vl\u00e1da schv\u00e1lila p\u0159ipravovan\u00fd n\u00e1vrh novely z\u00e1kona Ministerstva financ\u00ed s&nbsp;c\u00edlem usnadnit podnikatel\u016fm da\u0148ov\u00e9 povinnosti. \u00da\u010dinnost zm\u011bn se p\u0159edpokl\u00e1d\u00e1 od 01.01.2023. Mezi hlavn\u00ed zm\u011bny novely z\u00e1kona o DPH, z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f a dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f spad\u00e1 zv\u00fd\u0161en\u00ed ro\u010dn\u00edho limitu pro povinnou registraci k&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty z&nbsp;1 mil na 2 mil. K\u010d spole\u010dn\u011b s&nbsp;nav\u00fd\u0161en\u00edm limitu pro vyu\u017e\u00edv\u00e1n\u00ed [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/pripravovane-legislativni-zmeny-od-1-1-2023-cr\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-25T19:02:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T19:03:11+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\" 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