{"id":1698,"date":"2020-02-07T09:10:07","date_gmt":"2020-02-07T08:10:07","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=1698"},"modified":"2020-06-20T09:27:16","modified_gmt":"2020-06-20T07:27:16","slug":"pausalni-vydaje-osvc-2020","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/pausalni-vydaje-osvc-2020\/","title":{"rendered":"Vy\u0161\u0161\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje pro OSV\u010c v roce 2020"},"content":{"rendered":"<p><em>Nov\u00fd rok 2020 p\u0159ich\u00e1z\u00ed s\u00a0dobrou zpr\u00e1vou pro \u017eivnostn\u00edky. Limity v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f se zv\u00fd\u0161\u00ed, co\u017e podnikatel\u00e9 jist\u011b ocen\u00ed.<\/em> Vl\u00e1da toti\u017e pau\u0161\u00e1ln\u00ed v\u00fddaje OSV\u010c upravovala ji\u017e v minulosti, kdy <strong>sn\u00ed\u017eila limity pro uplat\u0148ov\u00e1n\u00ed<\/strong>. Nyn\u00ed se op\u011bt navy\u0161uj\u00ed na p\u016fvodn\u00ed v\u00fd\u0161i. Poj\u010fme se pod\u00edvat, o kolik vzrostou a zda budete moci novou hranici pau\u0161\u00e1l\u016f uplatnit ji\u017e v leto\u0161n\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed\u2026<\/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-69de85854dc71\" 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-69de85854dc71\"  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\/pausalni-vydaje-osvc-2020\/#Rok_2020_prinesl_celou_radu_zmen\" >Rok 2020 p\u0159inesl celou \u0159adu zm\u011bn<\/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\/pausalni-vydaje-osvc-2020\/#Co_jsou_to_pausalni_vydaje\" >Co jsou to pau\u0161\u00e1ln\u00ed v\u00fddaje?<\/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\/pausalni-vydaje-osvc-2020\/#Jak_tedy_vzrostly_limity_pro_vydajove_pausaly\" >Jak tedy vzrostly limity pro v\u00fddajov\u00e9 pau\u0161\u00e1ly?<\/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\/pausalni-vydaje-osvc-2020\/#Jake_mame_pausalni_vydaje_podle_druhu_prijmu\" >Jak\u00e9 m\u00e1me pau\u0161\u00e1ln\u00ed v\u00fddaje podle druhu p\u0159\u00edjmu?<\/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\/pausalni-vydaje-osvc-2020\/#Otazky_k_navyseni_pausalu_2020_pro_OSVC\" >Ot\u00e1zky k nav\u00fd\u0161en\u00ed pau\u0161\u00e1lu 2020 pro OSV\u010c<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rok_2020_prinesl_celou_radu_zmen\"><\/span><a href=\"https:\/\/www.finance.cz\/530210-zmeny-dane-davky-2020\/\">Rok 2020 p\u0159inesl celou \u0159adu zm\u011bn<\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u00a0leto\u0161n\u00edm roce p\u0159ich\u00e1z\u00ed v\u00a0platnost mnoho nov\u00fdch z\u00e1kon\u016f a zm\u011bn. Navy\u0161oval se <a href=\"https:\/\/orangeacademy.cz\/clanky\/rodicovska-dovolena-2019-jak-na-zadost-o-rodicovsky-prispevek\/\" target=\"_blank\" rel=\"noopener noreferrer\">rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek<\/a>, d\u016fchody, ale tak\u00e9 dan\u011b \u010di poplatek za vklad do katastru nemovitost\u00ed. Tyto \u00fapravy velmi ovlivn\u00ed p\u0159\u00edjmy a v\u00fddaje obyvatelstva v\u00a0\u010cesk\u00e9 republice.<\/p>\n<p>A\u010d v\u00a0d\u0159\u00edv\u011bj\u0161\u00edch letech do\u0161lo ke sn\u00ed\u017een\u00ed t\u011bchto limit\u016f, vl\u00e1dnouc\u00ed koalice zji\u0161\u0165uje, jak jsou <strong>drobn\u00ed podnikatel\u00e9 d\u016fle\u017eit\u00ed pro \u010deskou ekonomiku<\/strong>. Proto zav\u00e1d\u011bj\u00ed op\u011bt vy\u0161\u0161\u00ed hranice pro pau\u0161\u00e1ln\u00ed v\u00fddaje OSV\u010c. V minulosti v\u0161ak kv\u016fli rozhodnut\u00ed politik\u016f mnoho men\u0161\u00edch podnikatel\u016f rad\u011bji p\u0159e\u0161lo na zam\u011bstnaneck\u00fd pom\u011br. I p\u0159esto v\u0161ak doch\u00e1z\u00ed k n\u00e1r\u016fstu za\u010d\u00ednaj\u00edc\u00edch firem a \u017eivnostn\u00edk\u016f.<\/p>\n<p><iframe loading=\"lazy\" title=\"Co n\u00e1s \u010dek\u00e1 v roce 2020? | Jak\u00e9 jsou nejv\u011bt\u0161\u00ed zm\u011bny? | Orange Academy\" width=\"1080\" height=\"608\" src=\"https:\/\/www.youtube.com\/embed\/fzDb7FyZUSo?feature=oembed\"  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Co_jsou_to_pausalni_vydaje\"><\/span>Co jsou to pau\u0161\u00e1ln\u00ed v\u00fddaje?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>Pau\u0161\u00e1ln\u00ed v\u00fddaje vyu\u017e\u00edvaj\u00ed p\u0159edev\u0161\u00edm podnikatel\u00e9, kte\u0159\u00ed si necht\u011bj\u00ed v\u00e9st re\u00e1ln\u00e9 v\u00fddaje vynalo\u017een\u00e9 na\u00a0jejich podnik\u00e1n\u00ed nebo t\u00e9m\u011b\u0159 \u017e\u00e1dn\u00e9 nemaj\u00ed. Veden\u00ed <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\" target=\"_blank\" rel=\"noopener noreferrer\">da\u0148ov\u00e9 evidence<\/a> pro n\u011b zkr\u00e1tka nem\u00e1 smysl. Snadn\u011bj\u0161\u00edm \u0159e\u0161en\u00edm jsou v\u00fddaje pau\u0161\u00e1lem. Drobn\u00ed podnikatel\u00e9 si jednodu\u0161e sn\u00ed\u017e\u00ed p\u0159\u00edjmy o ur\u010dit\u00e1 procenta (30 %, 40 %, 60 % a 80 %), a t\u00edm jim vznikne men\u0161\u00ed vym\u011b\u0159ovac\u00ed z\u00e1klad, ze kter\u00e9ho se vypo\u010d\u00edt\u00e1v\u00e1 da\u0148 z\u00a0p\u0159\u00edjmu.<\/em><\/p><\/blockquote>\n<p>Ka\u017ed\u00e1 osoba podnikaj\u00edc\u00ed jako OSV\u010c si m\u016f\u017ee p\u0159i vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vybrat, zda zvol\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje, da\u0148ovou evidenci \u010di klasick\u00e9 \u00fa\u010detnictv\u00ed. V\u0161e m\u00e1 v\u0161ak sv\u00e1 dan\u00e1 pravidla, procentn\u00ed v\u00fd\u0161e pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f a jejich <strong>limity p\u0159\u00edmo z\u00e1vis\u00ed na druhu podnikatelsk\u00e9 \u010dinnosti<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Jak_tedy_vzrostly_limity_pro_vydajove_pausaly\"><\/span>Jak tedy vzrostly limity pro v\u00fddajov\u00e9 pau\u0161\u00e1ly?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u00a0roce 2020 do\u0161lo op\u011bt ke zv\u00fd\u0161en\u00ed limit\u016f v\u00fddaj\u016f\u00a0uplat\u0148ovan\u00fdch procentem z p\u0159\u00edjm\u016f (pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f) na dvojn\u00e1sobnou hodnotu.<\/p>\n<p>Plat\u00ed to pro v\u0161echny \u010dinnosti:<\/p>\n<ul>\n<li>u p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a u p\u0159\u00edjm\u016f z \u0159emesln\u00fdch \u017eivnost\u00ed z\u00a0800.000 K\u010d na 1.600.000 K\u010d,<\/li>\n<li>u p\u0159\u00edjm\u016f z ostatn\u00edch \u017eivnost\u00ed mimo \u0159emesln\u00fdch \u017eivnost\u00ed\u00a0z\u00a0600.000 K\u010d na 1.200.000 K\u010d,<\/li>\n<li>u p\u0159\u00edjm\u016f z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku\u00a0z\u00a0300.000 K\u010d na 600.000 K\u010d,<\/li>\n<li>u jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti ze 400.000 K\u010d na 800.000 K\u010d.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Jake_mame_pausalni_vydaje_podle_druhu_prijmu\"><\/span>Jak\u00e9 m\u00e1me pau\u0161\u00e1ln\u00ed v\u00fddaje podle druhu p\u0159\u00edjmu?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Neuplat\u0148uje-li \u017eivnostn\u00edk sv\u00e9 v\u00fddaje prokazateln\u00fdmi doklady (tzn., \u017ee nevede da\u0148ovou evidenci \u010di <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener noreferrer\">\u00fa\u010detnictv\u00ed<\/a>), m\u00e1 n\u00e1rok na uplatn\u011bn\u00ed v\u00fddaj\u016f podle druhu p\u0159\u00edjmu:<\/p>\n<ul>\n<li>80 % z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a z p\u0159\u00edjm\u016f z \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed \u0159emesln\u00e9ho; nejv\u00fd\u0161e lze, v\u0161ak uplatn\u00ed\u00a0v\u00fddaje do \u010d\u00e1stky 1.600.000 K\u010d; uplatnit lze t\u00e9\u017e u ostatn\u00edch p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby podle \u00a7 10,<\/li>\n<li>60 % z p\u0159\u00edjm\u016f ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 1.200.000 K\u010d,<\/li>\n<li>40 % z jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 800.000 K\u010d,<\/li>\n<li>30 % z p\u0159\u00edjm\u016f z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku, p\u0159\u00edjmy z n\u00e1jmu nemovit\u00fdch v\u011bc\u00ed nebo byt\u016f \u2013 dle \u00a7 9; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky 600.000 K\u010d.<\/li>\n<\/ul>\n<p>Z\u00a0d\u016fvodu vy\u0161\u0161\u00edch limit\u016f u v\u0161ech p\u0159\u00edjm\u016f se v\u00fddajov\u00e9 pau\u0161\u00e1ly\u00a0vyplat\u00ed hlavn\u011b\u00a0podnikatel\u016fm s\u00a0p\u0159\u00edjmy do dvou milion\u016f korun za rok, co\u017e ocen\u00ed zejm\u00e9na drobn\u00ed \u017eivnostn\u00edci a men\u0161\u00ed firmy podnikaj\u00edc\u00ed na OSV\u010c.<\/p>\n<p>Tip!\u00a0<a href=\"https:\/\/www.kalkulackaosvc.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">Kalkula\u010dka online pro pau\u0161\u00e1ln\u00ed v\u00fddaje<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-1706\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-930x618.jpg\" alt=\"pau\u0161\u00e1ln\u00ed v\u00fddaje 2020\" width=\"930\" height=\"618\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-930x618.jpg 930w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-460x306.jpg 460w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-306x203.jpg 306w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-768x511.jpg 768w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-980x651.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje-480x319.jpg 480w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2020\/01\/pau\u0161\u00e1ln\u00ed-v\u00fddaje.jpg 1032w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Otazky_k_navyseni_pausalu_2020_pro_OSVC\"><\/span>Ot\u00e1zky k nav\u00fd\u0161en\u00ed pau\u0161\u00e1lu 2020 pro OSV\u010c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Pro\u010d vl\u00e1dnouc\u00ed koalice op\u011bt zv\u00fd\u0161ila pau\u0161\u00e1ln\u00ed v\u00fddaje?<\/h3>\n<p>Za posledn\u00ed roky st\u00e1t k drobn\u00fdm podnikatel\u016fm a \u017eivnostn\u00edk\u016fm moc vst\u0159\u00edcn\u00fd nebyl. D\u00edky da\u0148ov\u00fdm zm\u011bn\u00e1m, nap\u0159. EET jim sp\u00ed\u0161 nakl\u00e1dal v\u00edce pr\u00e1ce a \u010dinnost podnik\u00e1n\u00ed jim znep\u0159\u00edjem\u0148oval. V\u0161e vedlo k negativn\u00edmu dopadu pr\u00e1v\u011b na skupinu OSV\u010c. Proto se vl\u00e1da rozhodla <strong>vr\u00e1tit k limit\u016fm z roku 2017<\/strong>. St\u00e1tn\u00ed kasu bude tento krok st\u00e1t o 1,2 miliardy korun v\u00edce. Tyto pen\u00edze z\u016fstanou v pen\u011b\u017eenk\u00e1ch drobn\u00fdch \u017eivnostn\u00edk\u016f.<\/p>\n<h3>Lze p\u0159i vyu\u017eit\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f vyu\u017e\u00edt slevu na dani na man\u017eelku \u010di da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b?<\/h3>\n<p>Ano, \u017eivnostn\u00edci si mohou\u00a0p\u0159i volb\u011b v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f\u00a0rovn\u011b\u017e uplatnit <a href=\"https:\/\/orangeacademy.cz\/clanky\/jste-na-rodicovskem-prispevku-a-nemate-moznost-uplatnit-si-slevu-na-dani\/\" target=\"_blank\" rel=\"noopener noreferrer\">slevu na man\u017eelku<\/a> a tak\u00e9 <strong>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b<\/strong>.\u00a0Stejn\u011b tak mohou uplatnit i jin\u00e9 da\u0148ov\u00e9 slevy, na kter\u00e9 jim vznikl n\u00e1rok.<\/p>\n<h3>Kdy uplatnit vy\u0161\u0161\u00ed v\u00fddajov\u00e9 pau\u0161\u00e1ly? T\u00fdk\u00e1 se to ji\u017e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v roce 2020?<\/h3>\n<p>Nav\u00fd\u0161en\u00ed limit\u016f v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f bylo zakotveno v\u00a0da\u0148ov\u00e9m bal\u00ed\u010dku, ten nabyl \u00fa\u010dinnosti v\u00a0roce 2019. Z\u00a0toho vypl\u00fdv\u00e1, \u017ee\u00a0<strong>\u017eivnostn\u00edci mohou vyu\u017e\u00edt vy\u0161\u0161\u00ed limity u\u017e za rok\u00a02019<\/strong> v r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pod\u00e1van\u00e9ho v roce 2020.<\/p>\n<h3>Maj\u00ed \u017eivnostn\u00edci mo\u017enost p\u0159ej\u00edt z da\u0148ov\u00e9 evidence na \u201epau\u0161\u00e1l\u201c a obr\u00e1cen\u011b?<\/h3>\n<p>Ano, ale pokud ji\u017e nechcete uplat\u0148ovat skute\u010dn\u00e9 v\u00fddaje, ale chcete je uplatnit procentem z p\u0159\u00edjm\u016f, je pot\u0159eba <strong>upravit z\u00e1klad dan\u011b z p\u0159ede\u0161l\u00e9ho roku<\/strong>. A to v\u00a0p\u0159\u00edpad\u011b, \u017ee byla nap\u0159. faktura z\u00a0dan\u00e9ho roku zaplacena a\u017e v\u00a0tom n\u00e1sleduj\u00edc\u00edm. P\u0159echod z\u00a0pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na da\u0148ovou evidenci je jednodu\u0161\u0161\u00ed.<\/p>\n<p>Zdroj: Ministerstvo financ\u00ed \u010cR, Finance.cz<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00fd rok 2020 p\u0159ich\u00e1z\u00ed s\u00a0dobrou zpr\u00e1vou pro \u017eivnostn\u00edky. Limity v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f se zv\u00fd\u0161\u00ed, co\u017e podnikatel\u00e9 jist\u011b ocen\u00ed. Vl\u00e1da toti\u017e pau\u0161\u00e1ln\u00ed v\u00fddaje OSV\u010c upravovala ji\u017e v minulosti, kdy sn\u00ed\u017eila limity pro uplat\u0148ov\u00e1n\u00ed. Nyn\u00ed se op\u011bt navy\u0161uj\u00ed na p\u016fvodn\u00ed v\u00fd\u0161i. Poj\u010fme se pod\u00edvat, o kolik vzrostou a zda budete moci novou hranici pau\u0161\u00e1l\u016f uplatnit ji\u017e v leto\u0161n\u00edm [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1703,"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":[54,17,25,55],"class_list":["post-1698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-podnikani","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>Vy\u0161\u0161\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje pro OSV\u010c v roce 2020<\/title>\n<meta name=\"description\" content=\"Nov\u00fd rok 2020 p\u0159ich\u00e1z\u00ed s\u00a0dobrou zpr\u00e1vou pro \u017eivnostn\u00edky (OSV\u010c). Limity v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f se zv\u00fd\u0161\u00ed. Vl\u00e1da v\u00a0minulosti sn\u00ed\u017eila limity pro uplat\u0148ov\u00e1n\u00ed.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/pausalni-vydaje-osvc-2020\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vy\u0161\u0161\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje pro OSV\u010c v roce 2020\" \/>\n<meta property=\"og:description\" content=\"Nov\u00fd rok 2020 p\u0159ich\u00e1z\u00ed s\u00a0dobrou zpr\u00e1vou pro \u017eivnostn\u00edky (OSV\u010c). Limity v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f se zv\u00fd\u0161\u00ed. 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