{"id":10133,"date":"2025-01-22T07:55:13","date_gmt":"2025-01-22T06:55:13","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=10133"},"modified":"2025-02-01T01:06:50","modified_gmt":"2025-02-01T00:06:50","slug":"zivnostensky-zakon","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/","title":{"rendered":"\u017divnostensk\u00fd z\u00e1kon: Jak\u00e9 novinky p\u0159inese rok 2025?"},"content":{"rendered":"<p><b>Rok 2025 se nese v duchu n\u011bkolika v\u00fdznamn\u00fdch zm\u011bn pro \u017eivnostn\u00edky. Zav\u00e1d\u00ed se nov\u00e9 podm\u00ednky pro registraci k DPH, upravuj\u00ed se pravidla pro odpo\u010det DPH a zav\u00e1d\u00ed se nov\u00e9 limity pro povinnou registraci. Ka\u017edoro\u010dn\u011b se zvy\u0161uj\u00ed z\u00e1lohy na odvody soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed. Krom\u011b toho se m\u011bn\u00ed pravidla pro zdan\u011bn\u00ed v\u00fdnos\u016f z kryptom\u011bn. Jak\u00e9 zm\u011bny p\u0159inese \u017eivnostensk\u00fd z\u00e1kon?<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ef9653eed74\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ef9653eed74\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/#Zivnostensky_zakon\" >\u017divnostensk\u00fd z\u00e1kon<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/#Zalohy_na_socialni_a_zdravotni_pojisteni\" >Z\u00e1lohy na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/#Sleva_pro_OSVC_duchodce\" >Sleva pro OSV\u010c d\u016fchodce<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/#Dalsi_vyznamne_zmeny_pro_zivnostniky\" >Dal\u0161\u00ed v\u00fdznamn\u00e9 zm\u011bny pro \u017eivnostn\u00edky<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/zivnostensky-zakon\/#Pausalni_dan_2025\" >Pau\u0161\u00e1ln\u00ed da\u0148 2025<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Zivnostensky_zakon\"><\/span><span style=\"font-weight: 400;\">\u017divnostensk\u00fd z\u00e1kon<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u017divnostensk\u00fd z\u00e1kon, ofici\u00e1ln\u011b zn\u00e1m\u00fd jako z\u00e1kon <a href=\"https:\/\/www.zakonyprolidi.cz\/main\/limit.aspx\" target=\"_blank\" rel=\"noopener\">\u010d. 455\/1991 Sb.,<\/a> je pr\u00e1vn\u00ed p\u0159edpis, kter\u00fd upravuje podm\u00ednky pro provozov\u00e1n\u00ed<strong> \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed v \u010cesk\u00e9 republice.<\/strong> Tento z\u00e1kon stanovuje pravidla pro vznik, zm\u011bnu a z\u00e1nik \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, druhy \u017eivnost\u00ed, a tak\u00e9 kontrolu nad jejich dodr\u017eov\u00e1n\u00edm. <\/span><span style=\"font-weight: 400;\">Podle \u017eivnostensk\u00e9ho z\u00e1kona je \u017eivnost\u00ed soustavn\u00e1 \u010dinnost provozovan\u00e1 samostatn\u011b, vlastn\u00edm jm\u00e9nem, na vlastn\u00ed odpov\u011bdnost, za \u00fa\u010delem dosa\u017een\u00ed zisku a za podm\u00ednek stanoven\u00fdch t\u00edmto z\u00e1konem.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Zalohy_na_socialni_a_zdravotni_pojisteni\"><\/span><span style=\"font-weight: 400;\">Z\u00e1lohy na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Rok 2025 p\u0159inesl op\u011bt <strong>vy\u0161\u0161\u00ed odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/strong> Minim\u00e1ln\u00ed z\u00e1loha na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed pro OSV\u010c s hlavn\u00ed \u010dinnost\u00ed vzroste na <strong>4.759 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b, co\u017e je o 23,5 % v\u00edce ne\u017e v roce 2024. Minim\u00e1ln\u00ed z\u00e1loha na zdravotn\u00ed poji\u0161t\u011bn\u00ed se zv\u00fd\u0161\u00ed na <strong>3.143 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b, co\u017e p\u0159edstavuje n\u00e1r\u016fst o 5,9 %.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pro za\u010d\u00ednaj\u00edc\u00ed \u017eivnostn\u00edky bude platit \u00faleva v podob\u011b<strong> mo\u017enosti odkladu platby za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/strong> Tato \u00faleva je ur\u010dena pro ty, kte\u0159\u00ed za\u010d\u00ednaj\u00ed podnikat a nemaj\u00ed dostate\u010dn\u00e9 finan\u010dn\u00ed zdroje na pokryt\u00ed v\u0161ech n\u00e1klad\u016f spojen\u00fdch s podnik\u00e1n\u00edm. Za\u010d\u00ednaj\u00edc\u00ed OSV\u010c budou moci platit ni\u017e\u0161\u00ed z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed b\u011bhem prvn\u00edch dvou let podnik\u00e1n\u00ed, co\u017e jim umo\u017en\u00ed l\u00e9pe zvl\u00e1dnout po\u010d\u00e1te\u010dn\u00ed finan\u010dn\u00ed z\u00e1t\u011b\u017e.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sleva_pro_OSVC_duchodce\"><\/span><span style=\"font-weight: 400;\">Sleva pro OSV\u010c d\u016fchodce<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Od ledna 2025 maj\u00ed starobn\u00ed d\u016fchodci, kte\u0159\u00ed st\u00e1le pracuj\u00ed jako OSV\u010c, n\u00e1rok na slevu na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed. Tato sleva \u010din\u00ed 6,5 % z vym\u011b\u0159ovac\u00edho z\u00e1kladu To znamen\u00e1, \u017ee <strong>m\u00edsto standardn\u00edch 29,2 % budou odv\u00e1d\u011bt pouze 22,7 %.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aby d\u016fchodci mohli tuto slevu uplatnit, mus\u00ed splnit dv\u011b podm\u00ednky, kter\u00e9 ukl\u00e1d\u00e1 \u017eivnostensk\u00fd z\u00e1kon:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">dos\u00e1hnout d\u016fchodov\u00e9ho v\u011bku,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">pob\u00edrat starobn\u00ed d\u016fchod v pln\u00e9 v\u00fd\u0161i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Slevu na pojistn\u00e9m si OSV\u010c uplatn\u00ed prost\u0159ednictv\u00edm p\u0159ehledu o p\u0159\u00edjmech a v\u00fddaj\u00edch za dan\u00fd rok. Poprv\u00e9 mohou slevu uplatnit v roce 2026 za kalend\u00e1\u0159n\u00ed rok 2025.<\/span><\/p>\n<span class='mb-center maxbutton-5-center'><span class='maxbutton-5-container mb-container'><a class=\"maxbutton-5 maxbutton maxbutton-top-rekvalifikacni-kurzy\" target=\"_blank\" title=\"Rekvalifika\u010dn\u00ed kurzy 3\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/rekvalifikacni-kurzy\"><span class='mb-text'>TOP rekvalifika\u010dn\u00ed kurzy<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Dalsi_vyznamne_zmeny_pro_zivnostniky\"><\/span><span style=\"font-weight: 400;\">Dal\u0161\u00ed v\u00fdznamn\u00e9 zm\u011bny pro \u017eivnostn\u00edky<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Krom\u011b ji\u017e zm\u00edn\u011bn\u00fdch zm\u011bn se v roce 2025 objev\u00ed n\u011bkolik dal\u0161\u00edch v\u00fdznamn\u00fdch \u00faprav, kter\u00e9 ovlivn\u00ed \u017eivnostn\u00edky:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zm\u011bny v DPH<\/b><span style=\"font-weight: 400;\">: Nov\u00e1 pravidla pro uplat\u0148ov\u00e1n\u00ed n\u00e1roku na odpo\u010det DPH budou vy\u017eadovat p\u0159esn\u011bj\u0161\u00ed evidenci a dokumentaci.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zdan\u011bn\u00ed kryptom\u011bn<\/b><span style=\"font-weight: 400;\">: V\u00fdnosy z <a href=\"https:\/\/orangeacademy.cz\/clanky\/zdaneni-kryptomen\/\" target=\"_blank\" rel=\"noopener\">kryptom\u011bn<\/a> budou podl\u00e9hat nov\u00fdm pravidl\u016fm zdan\u011bn\u00ed, co\u017e m\u016f\u017ee ovlivnit jejich atraktivitu pro investory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Spot\u0159ebn\u00ed da\u0148<\/b><span style=\"font-weight: 400;\">: Zv\u00fd\u0161\u00ed se sazby spot\u0159ebn\u00ed dan\u011b na tab\u00e1kov\u00e9 v\u00fdrobky a alkohol, co\u017e povede k vy\u0161\u0161\u00edm cen\u00e1m t\u011bchto produkt\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minim\u00e1ln\u00ed mzda<\/b><span style=\"font-weight: 400;\">: Zv\u00fd\u0161en\u00ed <strong>minim\u00e1ln\u00ed mzdy z 18.900 K\u010d na 20.800 K\u010d <\/strong>m\u016f\u017ee motivovat n\u011bkter\u00e9 OSV\u010c s n\u00edzk\u00fdmi p\u0159\u00edjmy k p\u0159echodu do zam\u011bstnaneck\u00e9ho pom\u011bru.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odvody z dohod o proveden\u00ed pr\u00e1ce<\/b><span style=\"font-weight: 400;\">: Hranice, pod kterou se neplat\u00ed odvody z pr\u00e1ce na dohodu, se zv\u00fd\u0161\u00ed na 11.499 K\u010d, co\u017e je \u010dtvrtina pr\u016fm\u011brn\u00e9 mzdy za dan\u00fd rok.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nemocensk\u00e9 poji\u0161t\u011bn\u00ed<\/b><span style=\"font-weight: 400;\">: Minim\u00e1ln\u00ed z\u00e1loha na nemocensk\u00e9 poji\u0161t\u011bn\u00ed se zv\u00fd\u0161\u00ed na 243 K\u010d m\u011bs\u00ed\u010dn\u011b. Nemocensk\u00e9 poji\u0161t\u011bn\u00ed je pro OSV\u010c dobrovoln\u00e9, ale je nezbytn\u00e9 pro z\u00edsk\u00e1n\u00ed pen\u011b\u017eit\u00e9 pomoci v mate\u0159stv\u00ed.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Pausalni_dan_2025\"><\/span><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 2025<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Zm\u011bny se dotknou i pau\u0161\u00e1ln\u00ed dan\u011b. Kv\u016fli vy\u0161\u0161\u00edm odvod\u016fm vzrostou i z\u00e1lohy pau\u0161\u00e1ln\u00ed dan\u011b <strong>v prvn\u00edm p\u00e1smu o 1.218 korun na 8.716 korun.<\/strong> Dal\u0161\u00ed dv\u011b p\u00e1sma z\u016fst\u00e1vaj\u00ed stejn\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 se v roce 2025 st\u00e1le vyplat\u00ed p\u0159edev\u0161\u00edm osob\u00e1m samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdm, kter\u00e9 preferuj\u00ed jednoduchost a p\u0159edv\u00eddatelnost v placen\u00ed dan\u00ed a pojistn\u00e9ho. Hlavn\u00ed v\u00fdhody pau\u0161\u00e1ln\u00ed dan\u011b zahrnuj\u00ed:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Jednodu\u0161\u0161\u00ed administrativa<\/b><span style=\"font-weight: 400;\">: Jedin\u00fd m\u011bs\u00ed\u010dn\u00ed odvod pokr\u00fdv\u00e1 da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e9n\u011b pap\u00edrov\u00e1n\u00ed<\/b><span style=\"font-weight: 400;\">: Nen\u00ed pot\u0159eba pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy pro \u010cSSZ a zdravotn\u00ed poji\u0161\u0165ovnu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>P\u0159edv\u00eddateln\u00e9 platby<\/b><span style=\"font-weight: 400;\">: M\u011bs\u00ed\u010dn\u00ed z\u00e1lohy jsou pevn\u011b stanoven\u00e9, co\u017e usnad\u0148uje finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 je vhodn\u00e1 pro OSV\u010c, kter\u00e9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nejsou pl\u00e1tci DPH<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maj\u00ed ro\u010dn\u00ed p\u0159\u00edjmy do 2 milion\u016f K\u010d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nemaj\u00ed p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nejsou v insolven\u010dn\u00edm \u0159\u00edzen\u00ed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pokud spl\u0148ujete tyto podm\u00ednky a preferujete jednoduchost, <a href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/\" target=\"_blank\" rel=\"noopener\">pau\u0161\u00e1ln\u00ed da\u0148<\/a> m\u016f\u017ee b\u00fdt pro v\u00e1s st\u00e1le v\u00fdhodn\u00e1 i v roce 2025.<\/span><\/p>\n<div id=\"attachment_10136\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10136\" class=\"wp-image-10136 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2025\/01\/zivnostensky-zakon-2-930x621.jpeg\" alt=\"\u017eivnost 2025\" width=\"930\" height=\"621\" \/><p id=\"caption-attachment-10136\" class=\"wp-caption-text\">Pro za\u010d\u00ednaj\u00edc\u00ed \u017eivnostn\u00edky plat\u00ed v roce 2025 \u00faleva v podob\u011b mo\u017enosti odkladu platby za soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">Novela z\u00e1kona o DPH<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Novela z\u00e1kona o DPH, kter\u00e1 za\u010dala platit 1. ledna 2025, p\u0159inesla tak\u00e9 n\u011bkolik v\u00fdznamn\u00fdch zm\u011bn pro podnikatele:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Registrace k DPH<\/b><span style=\"font-weight: 400;\">: Nov\u00e9 podm\u00ednky pro registraci pl\u00e1tc\u016f DPH zahrnuj\u00ed zm\u011bnu limitu obratu. Podnikatel\u00e9 se stanou pl\u00e1tci DPH, pokud jejich obrat p\u0159es\u00e1hne 2 miliony K\u010d za kalend\u00e1\u0159n\u00ed rok. Po p\u0159ekro\u010den\u00ed tohoto limitu se mus\u00ed registrovat k DPH od 1. ledna n\u00e1sleduj\u00edc\u00edho roku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Samozdan\u011bn\u00ed p\u0159i dovozech<\/b><span style=\"font-weight: 400;\">: Zav\u00e1d\u00ed se institut samozdan\u011bn\u00ed p\u0159i dovozech zbo\u017e\u00ed z t\u0159et\u00edch zem\u00ed, co\u017e znamen\u00e1, \u017ee podnikatel\u00e9 budou muset sami vypo\u010d\u00edtat a odv\u00e9st DPH p\u0159i dovozu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Odpo\u010det DPH<\/b><span style=\"font-weight: 400;\">: Zm\u011bn\u00ed se pravidla pro uplat\u0148ov\u00e1n\u00ed n\u00e1roku na odpo\u010det DPH. Podnikatel\u00e9 budou muset v\u00e9st p\u0159esn\u011bj\u0161\u00ed evidenci a dokumentaci, aby mohli uplatnit odpo\u010det.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Oprava z\u00e1kladu dan\u011b<\/b><span style=\"font-weight: 400;\">: Prodlou\u017e\u00ed se lh\u016fta pro opravu z\u00e1kladu dan\u011b z t\u0159\u00ed let na p\u011bt let, co\u017e umo\u017en\u00ed podnikatel\u016fm l\u00e9pe reagovat na reklamace a zm\u011bny v obchodn\u00edch vztaz\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nov\u00e9 limity obratu<\/b><span style=\"font-weight: 400;\">: Krom\u011b z\u00e1kladn\u00edho limitu 2 miliony K\u010d bude zaveden druh\u00fd limit ve v\u00fd\u0161i 2.536.500 K\u010d. P\u0159ekro\u010den\u00ed tohoto limitu znamen\u00e1 povinnost registrace k DPH od n\u00e1sleduj\u00edc\u00edho dne.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Investi\u010dn\u00ed majetek<\/b><span style=\"font-weight: 400;\">: Novela up\u0159es\u0148uje definici investi\u010dn\u00edho majetku a pravidla pro jeho zdan\u011bn\u00ed.<\/span><\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400;\">Zdan\u011bn\u00ed kryptom\u011bn<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V platnost vstoupila k prvn\u00edmu lednu i nov\u00e1 pravidla pro zdan\u011bn\u00ed v\u00fdnos\u016f z kryptom\u011bn, kter\u00e1 p\u0159in\u00e1\u0161\u00ed n\u011bkolik kl\u00ed\u010dov\u00fdch zm\u011bn:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hodnotov\u00fd limit<\/b><span style=\"font-weight: 400;\">: P\u0159\u00edjmy z prodeje kryptoaktiv budou osvobozeny od dan\u011b, pokud jejich celkov\u00fd hrub\u00fd p\u0159\u00edjem za zda\u0148ovac\u00ed obdob\u00ed nep\u0159es\u00e1hne 100.000 K\u010d. Tento limit se vztahuje na celkov\u00fd hrub\u00fd p\u0159\u00edjem, nikoliv na zisk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u010casov\u00fd test<\/b><span style=\"font-weight: 400;\">: P\u0159\u00edjmy z prodeje kryptoaktiv budou osvobozeny od dan\u011b, pokud byly dr\u017eeny d\u00e9le ne\u017e t\u0159i roky. Toto osvobozen\u00ed se vztahuje na celkov\u00fd hrub\u00fd p\u0159\u00edjem z prodeje kryptoaktiv, p\u0159i\u010dem\u017e plat\u00ed horn\u00ed hranice 40 milion\u016f K\u010d ro\u010dn\u011b.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Zm\u011bny v \u017eivnostensk\u00e9m z\u00e1kon\u011b, kter\u00e9 vstoupily v platnost v roce 2025, p\u0159inesly \u0159adu novinek, kter\u00e9 maj\u00ed za c\u00edl zjednodu\u0161it a zp\u0159ehlednit podnikatelsk\u00e9 prost\u0159ed\u00ed.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rok 2025 se nese v duchu n\u011bkolika v\u00fdznamn\u00fdch zm\u011bn pro \u017eivnostn\u00edky. Zav\u00e1d\u00ed se nov\u00e9 podm\u00ednky pro registraci k DPH, upravuj\u00ed se pravidla pro odpo\u010det DPH a zav\u00e1d\u00ed se nov\u00e9 limity pro povinnou registraci. Ka\u017edoro\u010dn\u011b se zvy\u0161uj\u00ed z\u00e1lohy na odvody soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed. Krom\u011b toho se m\u011bn\u00ed pravidla pro zdan\u011bn\u00ed v\u00fdnos\u016f z kryptom\u011bn. Jak\u00e9 zm\u011bny [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":10135,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[20,14],"tags":[15,166,310,54,147,17,25,55],"class_list":["post-10133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-finance","tag-penize","tag-podnikani","tag-tipy","tag-ucetnictvi","tag-zakony","tag-zivnostensky-list"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u017divnostensk\u00fd z\u00e1kon: Jak\u00e9 novinky p\u0159inese rok 2025?<\/title>\n<meta name=\"description\" content=\"\u017divnostensk\u00fd z\u00e1kon je pr\u00e1vn\u00ed p\u0159edpis, kter\u00fd upravuje 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