[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.esenzace.cz\/vyjimky-z-novely\/#Article","mainEntityOfPage":"https:\/\/www.esenzace.cz\/vyjimky-z-novely\/","headline":"V\u00fdjimky z novely","name":"V\u00fdjimky z novely","description":"\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nevidom\u00ed poplatn\u00edci \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Telekomunika\u010dn\u00ed slu\u017eby \u2013 p\u0159edplacen\u00e9 karty (nap\u0159. kreditov\u00e9 karty do telefonu, SMS j\u00edzdenky, \u2026 ) \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159edv\u00e1no\u010dn\u00ed prodej ryb od 18 – 24. 12. a provozov\u00e1n\u00ed soci\u00e1ln\u00edch slu\u017eeb \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obchodn\u00ed leteck\u00e1 doprava (nap\u0159. v\u00fdb\u011br sedadla v\u00a0letadle) \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Hazardn\u00ed hry Off-line re\u017eim pro \u201emal\u00e9\u201c podnikatele \u00a0 Ministerstvo financ\u00ed spole\u010dn\u011b se z\u00e1stupci podnikatelsk\u00fdch svaz\u016f...","datePublished":"2019-11-16","dateModified":"2023-05-02","author":{"@type":"Person","@id":"https:\/\/www.esenzace.cz\/author\/#Person","name":"","url":"https:\/\/www.esenzace.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/5667bceccdce92893bac6a7981a373152a8b3fa0ab99c198ba0ac0b49a934248?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5667bceccdce92893bac6a7981a373152a8b3fa0ab99c198ba0ac0b49a934248?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"esenzace.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.esenzace.cz\/wp-content\/uploads\/img_a362059_w4305_t1575054476.jpg","url":"https:\/\/www.esenzace.cz\/wp-content\/uploads\/img_a362059_w4305_t1575054476.jpg","height":0,"width":0},"url":"https:\/\/www.esenzace.cz\/vyjimky-z-novely\/","about":["Business"],"wordCount":387,"articleBody":"\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nevidom\u00ed poplatn\u00edci\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Telekomunika\u010dn\u00ed slu\u017eby \u2013 p\u0159edplacen\u00e9 karty (nap\u0159. kreditov\u00e9 karty do telefonu, SMS j\u00edzdenky, \u2026 )\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159edv\u00e1no\u010dn\u00ed prodej ryb od 18 – 24. 12. a provozov\u00e1n\u00ed soci\u00e1ln\u00edch slu\u017eeb\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obchodn\u00ed leteck\u00e1 doprava (nap\u0159. v\u00fdb\u011br sedadla v\u00a0letadle)\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Hazardn\u00ed hry\tOff-line re\u017eim pro \u201emal\u00e9\u201c podnikatele\u00a0Ministerstvo financ\u00ed spole\u010dn\u011b se z\u00e1stupci podnikatelsk\u00fdch svaz\u016f a asociac\u00ed spole\u010dn\u011b vytvo\u0159ili tzv. off-line re\u017eim pro mal\u00e9 podnikatele. Jedn\u00e1 se o zvl\u00e1\u0161tn\u00ed re\u017eim evidence tr\u017eeb, ve kter\u00e9m budou mal\u00fd podnikatel\u00e9 vyd\u00e1vat \u00fa\u010dtenky z\u00a0p\u0159edti\u0161t\u011bn\u00e9ho bloku. Tyto p\u0159edti\u0161t\u011bn\u00e9 bloky si budou vyzved\u00e1vat na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159adu. Ve st\u00e1vaj\u00edc\u00ed z\u00e1konn\u00e9 \u00faprav\u011b je uveden\u00e1 povinnost poplatn\u00edk\u016f v\u00e9st evidenci p\u0159\u00edjm\u016f pro p\u0159\u00edpad kontroly z\u00a0finan\u010dn\u00edho \u00fa\u0159adu, proto je vytvo\u0159en tento off \u2013 line re\u017eim, aby bylo zachov\u00e1no dodr\u017eov\u00e1n\u00ed z\u00e1kon\u016f.Nejedn\u00e1 se tedy o vy\u0159azen\u00ed mal\u00fdch poplatn\u00edk\u016f z\u00a0EET, jedn\u00e1 se jen o zp\u016fsob zjednodu\u0161en\u00ed pr\u00e1ce a evidence tr\u017eeb. \u00a0Zjednodu\u0161en\u00ed mal\u00fdm podnikatel\u016fm, kte\u0159\u00ed si nem\u016f\u017eou nebo necht\u011bj\u00ed kupovat kasu pro elektronickou evidenci tr\u017eeb.V\u0161echny \u00fa\u010dtenky je nutn\u00e9 evidovat a to ty vydan\u00e9 z\u00e1kazn\u00edkovi i ty stornovan\u00e9. V\u0161ichni, kdo si zvol\u00ed zp\u016fsob off \u2013 line re\u017eimu zpracov\u00e1n\u00ed, budou ka\u017ed\u00e9 3 m\u011bs\u00edce odevzd\u00e1vat v\u00fdkazy. V\u00fdkazy doklad\u016f budou mal\u00fd podnikatel\u00e9 odevzd\u00e1vat na p\u0159\u00edslu\u0161n\u00e9m formul\u00e1\u0159i. \u00da\u010dtenky se budou evidovat vydan\u00e9 z\u00e1kazn\u00edkovi i ty kter\u00e9 se \u201enepovedou\u201c a budou stornovan\u00e9.Vyu\u017e\u00edv\u00e1n\u00ed off \u2013 line re\u017eimu nebude pro ka\u017ed\u00e9ho obchodn\u00edka. Je nutn\u00e9 splnit podm\u00ednky, na kter\u00fdch se domluvili z\u00e1stupci ministerstva financ\u00ed a podnikatelsk\u00fdch svaz\u016f a asociac\u00ed. Podm\u00ednky pro vyu\u017e\u00edv\u00e1n\u00ed re\u017eimu off \u2013 line, jsou n\u00e1sleduj\u00edc\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Maxim\u00e1ln\u00ed po\u010det 2 zam\u011bstnanc\u016f\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fd\u0161e hotovostn\u00edch p\u0159\u00edjm\u016f za posledn\u00edch 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f nesm\u00ed p\u0159es\u00e1hnout 200\u00a0000 K\u010d. Jedn\u00e1 se o p\u0159\u00edjmy z\u00a0evidovan\u00fdch tr\u017eeb.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nen\u00ed pl\u00e1tce DPH\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Jedn\u00e1 se o poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob                                                                                                                                                                                                                                                                                                                                                                                        4\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"V\u00fdjimky z novely","item":"https:\/\/www.esenzace.cz\/vyjimky-z-novely\/#breadcrumbitem"}]}]