{"id":87,"date":"2025-11-19T09:01:35","date_gmt":"2025-11-19T08:01:35","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=87"},"modified":"2025-11-21T11:08:32","modified_gmt":"2025-11-21T10:08:32","slug":"zakon-o-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/zakon-o-ucetnictvi\/","title":{"rendered":"Z\u00e1kon o \u00fa\u010detnictv\u00ed 563\/1991 Sb. &#8211; Srozumiteln\u00e9 shrnut\u00ed pro ka\u017ed\u00e9ho"},"content":{"rendered":"<p><b>Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, je z\u00e1kladn\u00edm pr\u00e1vn\u00edm p\u0159edpisem, kter\u00fd upravuje veden\u00ed \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 republice. Stanovuje pravidla pro zaznamen\u00e1v\u00e1n\u00ed hospod\u00e1\u0159sk\u00fdch operac\u00ed, veden\u00ed \u00fa\u010detn\u00edch knih, sestavov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek a uchov\u00e1v\u00e1n\u00ed \u00fa\u010detn\u00edch doklad\u016f.<\/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-69f809fb78f57\" 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-69f809fb78f57\"  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\/zakon-o-ucetnictvi\/#Co_je_zakon_o_ucetnictvi_a_koho_se_tyka\" >Co je z\u00e1kon o \u00fa\u010detnictv\u00ed a koho se t\u00fdk\u00e1<\/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\/zakon-o-ucetnictvi\/#Ucetni_jednotky_a_jejich_povinnosti\" >\u00da\u010detn\u00ed jednotky a jejich povinnosti<\/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\/zakon-o-ucetnictvi\/#Jake_ucetni_doklady_musite_uchovavat\" >Jak\u00e9 \u00fa\u010detn\u00ed doklady mus\u00edte uchov\u00e1vat<\/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\/zakon-o-ucetnictvi\/#Zakon_o_ucetnictvi_vs_danova_evidence\" >Z\u00e1kon o \u00fa\u010detnictv\u00ed vs. da\u0148ov\u00e1 evidence<\/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\/zakon-o-ucetnictvi\/#Nejcastejsi_chyby_a_sankce_v_ucetnictvi\" >Nej\u010dast\u011bj\u0161\u00ed chyby a sankce v \u00fa\u010detnictv\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_je_zakon_o_ucetnictvi_a_koho_se_tyka\"><\/span><span style=\"font-weight: 400;\">Co je z\u00e1kon o \u00fa\u010detnictv\u00ed a koho se t\u00fdk\u00e1<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/a> je z\u00e1kladn\u00ed pr\u00e1vn\u00ed norma, kter\u00e1 upravuje veden\u00ed \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 republice. Stanovuje pravidla pro zaznamen\u00e1v\u00e1n\u00ed hospod\u00e1\u0159sk\u00fdch operac\u00ed, veden\u00ed \u00fa\u010detn\u00edch knih, sestavov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek, uchov\u00e1v\u00e1n\u00ed doklad\u016f a zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed. Jeho c\u00edlem je <strong>zajistit pr\u016fkaznost, srozumitelnost a transparentnost \u00fa\u010detn\u00edch \u00fadaj\u016f.<\/strong> Z\u00e1kon se vztahuje na tzv. \u00fa\u010detn\u00ed jednotky, mezi kter\u00e9 pat\u0159\u00ed:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pr\u00e1vnick\u00e9 osoby se s\u00eddlem v \u010cR: <\/b><span style=\"font-weight: 400;\">Pat\u0159\u00ed mezi n\u011b spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm (s.r.o.), akciov\u00e9 spole\u010dnosti (a.s.), dru\u017estva, spolky, nadace, obecn\u011b prosp\u011b\u0161n\u00e9 spole\u010dnosti a dal\u0161\u00ed pr\u00e1vnick\u00e9 osoby. Tyto subjekty maj\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed bez ohledu na v\u00fd\u0161i obratu nebo rozsah \u010dinnosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Zahrani\u010dn\u00ed pr\u00e1vnick\u00e9 osoby:<\/b><span style=\"font-weight: 400;\"> \u00da\u010detnictv\u00ed podnikatel\u016f, kte\u0159\u00ed\u00a0podnikaj\u00ed nebo provozuj\u00ed jinou \u010dinnost na \u00fazem\u00ed \u010cesk\u00e9 republiky podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f, mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed stejn\u011b jako tuzemsk\u00e9 firmy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fyzick\u00e9 osoby zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku: <\/b><span style=\"font-weight: 400;\">Typicky se jedn\u00e1 o podnikatele, kte\u0159\u00ed provozuj\u00ed \u017eivnost jako fyzick\u00e1 osoba, ale jsou zaps\u00e1ni v obchodn\u00edm rejst\u0159\u00edku (nap\u0159. kv\u016fli rozsahu \u010dinnosti nebo form\u011b podnik\u00e1n\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fyzick\u00e9 osoby s obratem nad 25 milion\u016f K\u010d:<\/b><span style=\"font-weight: 400;\"> Pokud podnikatel (OSV\u010c) dos\u00e1hne za p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok obratu vy\u0161\u0161\u00edho ne\u017e 25 milion\u016f K\u010d (v\u010detn\u011b pln\u011bn\u00ed osvobozen\u00fdch od DPH), vznik\u00e1 mu povinnost v\u00e9st \u00fa\u010detnictv\u00ed od za\u010d\u00e1tku n\u00e1sleduj\u00edc\u00edho roku.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fyzick\u00e9 osoby, kter\u00e9 se rozhodly v\u00e9st \u00fa\u010detnictv\u00ed dobrovoln\u011b:<\/b><span style=\"font-weight: 400;\"> N\u011bkte\u0159\u00ed podnikatel\u00e9 se rozhodnou v\u00e9st \u00fa\u010detnictv\u00ed i bez z\u00e1konn\u00e9 povinnosti, nap\u0159\u00edklad kv\u016fli lep\u0161\u00ed kontrole nad financemi nebo kv\u016fli po\u017eadavk\u016fm banky \u010di investora.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fyzick\u00e9 osoby, kter\u00fdm to ukl\u00e1d\u00e1 jin\u00fd pr\u00e1vn\u00ed p\u0159edpis: <\/b><span style=\"font-weight: 400;\">Nap\u0159\u00edklad z\u00e1kon o ve\u0159ejn\u00fdch sb\u00edrk\u00e1ch, z\u00e1kon o investi\u010dn\u00edch spole\u010dnostech nebo z\u00e1kon o penzijn\u00edm spo\u0159en\u00ed m\u016f\u017ee stanovit povinnost veden\u00ed \u00fa\u010detnictv\u00ed i pro specifick\u00e9 typy subjekt\u016f.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ucetni_jednotky_a_jejich_povinnosti\"><\/span><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed jednotky a jejich povinnosti<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Kategorizace \u00fa\u010detn\u00edch jednotek<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed jednotky, kter\u00e9 maj\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed se d\u011bl\u00ed do \u010dty\u0159 kategori\u00ed podle sv\u00e9 ekonomick\u00e9 velikosti. Za\u0159azen\u00ed do konkr\u00e9tn\u00ed kategorie se ur\u010duje na z\u00e1klad\u011b t\u0159\u00ed krit\u00e9ri\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">v\u00fd\u0161e aktiv (celkov\u00e1 hodnota majetku),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ro\u010dn\u00edho obratu (\u010dist\u00fd obrat za \u00fa\u010detn\u00ed obdob\u00ed),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pr\u016fm\u011brn\u00e9ho po\u010dtu zam\u011bstnanc\u016f.\u00a0<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">Povinnosti podle velikosti \u00fa\u010detn\u00ed jednotky<\/span><\/h3>\n<h4><span style=\"font-weight: 400;\">Mikro \u00fa\u010detn\u00ed jednotky<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mohou v\u00e9st zjednodu\u0161en\u00e9 \u00fa\u010detnictv\u00ed.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nemus\u00ed sestavovat p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch ani zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed z\u00e1v\u011brka se sestavuje ve zkr\u00e1cen\u00e9m rozsahu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit nen\u00ed povinn\u00fd, pokud to nevy\u017eaduje jin\u00fd pr\u00e1vn\u00ed p\u0159edpis.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">Mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vedou pln\u00e9 \u00fa\u010detnictv\u00ed, ale maj\u00ed ur\u010dit\u00e9 v\u00fdjimky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit nen\u00ed povinn\u00fd, pokud nep\u0159ekro\u010d\u00ed limity pro st\u0159edn\u00ed jednotky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nemus\u00ed zve\u0159ej\u0148ovat v\u0161echny finan\u010dn\u00ed v\u00fdkazy (nap\u0159. cash flow).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku ve standardn\u00edm rozsahu.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinnost auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sestavuj\u00ed kompletn\u00ed \u00fa\u010detn\u00ed dokumentaci, v\u010detn\u011b p\u0159ehledu o pen\u011b\u017en\u00edch toc\u00edch a zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinnost zve\u0159ejn\u011bn\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vy.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">Velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nejvy\u0161\u0161\u00ed rozsah povinnost\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinn\u00fd audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detailn\u00ed rozvrh \u00fa\u010dt\u016f, zve\u0159ejn\u011bn\u00ed roz\u0161\u00ed\u0159en\u00fdch informac\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinnost sestavit zpr\u00e1vu o udr\u017eitelnosti (ESG reporting).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Jake_ucetni_doklady_musite_uchovavat\"><\/span><span style=\"font-weight: 400;\">Jak\u00e9 \u00fa\u010detn\u00ed doklady mus\u00edte uchov\u00e1vat<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Podle z\u00e1kona o \u00fa\u010detnictv\u00ed mus\u00ed<a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-doklady\/\" target=\"_blank\" rel=\"noopener\"> \u00fa\u010detn\u00ed jednotky uchov\u00e1vat:<\/a><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10 let: <\/b><span style=\"font-weight: 400;\">\u00fa\u010detn\u00ed z\u00e1v\u011brky, v\u00fdro\u010dn\u00ed zpr\u00e1vy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>5 let:<\/b><span style=\"font-weight: 400;\"> \u00fa\u010detn\u00ed doklady, knihy, odpisov\u00e9 pl\u00e1ny, inventurn\u00ed soupisy, \u00fa\u010dtov\u00e9 rozvrhy.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 doklady (nap\u0159. faktury) se podle z\u00e1kona o DPH uchov\u00e1vaj\u00ed 10 let od konce zda\u0148ovac\u00edho obdob\u00ed. D\u016fle\u017eit\u00e9 je tak\u00e9 spr\u00e1vn\u00e9 ozna\u010den\u00ed doklad\u016f, jejich \u010ditelnost a pr\u016fkaznost.\u00a0<\/span><\/p>\n<div id=\"attachment_10781\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10781\" class=\"wp-image-10781 size-full\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/povinnost-vest-ucetnictvi--scaled.jpeg\" alt=\"\u00fa\u010detnictv\u00ed podnikatel\u016f\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/povinnost-vest-ucetnictvi--scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/povinnost-vest-ucetnictvi--1280x854.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/povinnost-vest-ucetnictvi--980x653.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/povinnost-vest-ucetnictvi--480x320.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-10781\" class=\"wp-caption-text\">\u00fa\u010detnictv\u00ed podnikatel\u016f<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Zakon_o_ucetnictvi_vs_danova_evidence\"><\/span><span style=\"font-weight: 400;\">Z\u00e1kon o \u00fa\u010detnictv\u00ed vs. da\u0148ov\u00e1 evidence<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">\u00da\u010detnictv\u00ed<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Podvojn\u00e9 \u00fa\u010dtov\u00e1n\u00ed (ka\u017ed\u00e1 operace se zaznamen\u00e1v\u00e1 na dvou \u00fa\u010dtech).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zaznamen\u00e1v\u00e1 n\u00e1klady, v\u00fdnosy, majetek, z\u00e1vazky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Poskytuje komplexn\u00ed p\u0159ehled o hospoda\u0159en\u00ed firmy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinn\u00e9 pro pr\u00e1vnick\u00e9 osoby a OSV\u010c s obratem nad 25 mil. K\u010d.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 evidence<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jednodu\u0161\u0161\u00ed forma evidence pro OSV\u010c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleduje p\u0159\u00edjmy, v\u00fddaje, majetek a z\u00e1vazky.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Z\u00e1znamy se vedou a\u017e p\u0159i skute\u010dn\u00e9 \u00fahrad\u011b (princip cash flow).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Slou\u017e\u00ed prim\u00e1rn\u011b pro v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nejcastejsi_chyby_a_sankce_v_ucetnictvi\"><\/span><span style=\"font-weight: 400;\">Nej\u010dast\u011bj\u0161\u00ed chyby a sankce v \u00fa\u010detnictv\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\"><strong> Nespr\u00e1vn\u00e9 nebo ne\u00fapln\u00e9 veden\u00ed doklad\u016f:<\/strong> Chyb\u011bj\u00edc\u00ed faktury, nespr\u00e1vn\u00e9 \u010d\u00e1stky, neozna\u010den\u00e9 doklady.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong> Sm\u011b\u0161ov\u00e1n\u00ed osobn\u00edch a firemn\u00edch v\u00fddaj\u016f:<\/strong> Pou\u017e\u00edv\u00e1n\u00ed firemn\u00edch pen\u011bz na soukrom\u00e9 \u00fa\u010dely.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong> Chybn\u00e9 uplatn\u011bn\u00ed DPH:<\/strong> Nespr\u00e1vn\u00e9 sazby, uplatn\u011bn\u00ed u nepl\u00e1tc\u016f, opo\u017ed\u011bn\u00e9 p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong> Neveden\u00ed pokladn\u00ed knihy:<\/strong> Chyb\u011bj\u00edc\u00ed evidence hotovosti, nep\u0159esn\u00e9 z\u016fstatky.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong> Nepravideln\u00e1 komunikace s \u00fa\u010detn\u00edm:<\/strong> Pozdn\u00ed p\u0159ed\u00e1v\u00e1n\u00ed doklad\u016f, neinformov\u00e1n\u00ed o zm\u011bn\u00e1ch.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong> Chyby v inventarizaci nebo odpisov\u00fdch pl\u00e1nech:<\/strong> Nespr\u00e1vn\u00e9 ocen\u011bn\u00ed, chybn\u00e9 odpisy, neproveden\u00e1 inventura.<\/span><\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400;\">Sankce<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pokuty od finan\u010dn\u00edho \u00fa\u0159adu (v\u00fd\u0161e se odv\u00edj\u00ed od hodnoty aktiv).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mo\u017enost spr\u00e1vn\u00edho \u0159\u00edzen\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Odpov\u011bdnost nese \u00fa\u010detn\u00ed jednotka i <a href=\"https:\/\/orangeacademy.cz\/clanky\/zakonne-pojisteni-odpovednosti-zamestnavatele\/\" target=\"_blank\" rel=\"noopener\">osoba pov\u011b\u0159en\u00e1 veden\u00edm \u00fa\u010detnictv\u00ed.<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Z\u00e1kon o \u00fa\u010detnictv\u00ed<strong> je kl\u00ed\u010dov\u00fdm n\u00e1strojem pro transparentn\u00ed a spr\u00e1vn\u00e9 veden\u00ed podnikatelsk\u00fdch aktivit.<\/strong> Pro za\u010d\u00ednaj\u00edc\u00ed podnikatele je d\u016fle\u017eit\u00e9 pochopit z\u00e1kladn\u00ed pojmy v \u00fa\u010detnictv\u00ed a\u00a0 zda maj\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed nebo jim posta\u010d\u00ed da\u0148ov\u00e1 evidence. Spr\u00e1vn\u00e9 veden\u00ed \u00fa\u010detnictv\u00ed pom\u00e1h\u00e1 nejen p\u0159i da\u0148ov\u00fdch kontrol\u00e1ch, ale i p\u0159i \u0159\u00edzen\u00ed firmy.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, je z\u00e1kladn\u00edm pr\u00e1vn\u00edm p\u0159edpisem, kter\u00fd upravuje veden\u00ed \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 republice. Stanovuje pravidla pro zaznamen\u00e1v\u00e1n\u00ed hospod\u00e1\u0159sk\u00fdch operac\u00ed, veden\u00ed \u00fa\u010detn\u00edch knih, sestavov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek a uchov\u00e1v\u00e1n\u00ed \u00fa\u010detn\u00edch doklad\u016f. Co je z\u00e1kon o \u00fa\u010detnictv\u00ed a koho se t\u00fdk\u00e1 Z\u00e1kon o \u00fa\u010detnictv\u00ed je z\u00e1kladn\u00ed pr\u00e1vn\u00ed norma, kter\u00e1 upravuje veden\u00ed \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":407,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<p>Pokud podnik\u00e1te a pot\u0159ebujete se zorientovat v \u00fa\u010detnictv\u00ed a \u00fa\u010dtov\u00e1n\u00ed, v \u010dl\u00e1nku se dozv\u00edte, o \u010dem z\u00e1kon 563\/1991 Sb. pojedn\u00e1v\u00e1, na koho se vztahuje nebo jak\u00fd je rozd\u00edl mezi jednoduch\u00fdm a podvojn\u00fdm \u00fa\u010detnictv\u00edm.<\/p>\r\n\r\n<h2>Z\u00e1kon o \u00fa\u010detnictv\u00ed 563\/1991 Sb. obsahuje:<\/h2>\r\n<ul>\r\n\t<li>definici \u00fa\u010detn\u00ed jednotky (osoby, kter\u00e1 se \u0159\u00edd\u00ed z\u00e1konem o \u00fa\u010detnictv\u00ed, resp. jsou povinny ho v\u00e9st),<\/li>\r\n\t<li>definici p\u0159edm\u011btu \u00fa\u010detnictv\u00ed a \u00fa\u010detn\u00edho obdob\u00ed (resp. dvan\u00e1cti nep\u0159etr\u017eit\u011b po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f),<\/li>\r\n\t<li>z\u00e1kladn\u00ed povinnosti p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed a p\u0159i pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detn\u00edch metod (oce\u0148ov\u00e1n\u00ed, odpisov\u00e1n\u00ed, apod.) v\u010detn\u011b pokut za nedodr\u017een\u00ed povinnost\u00ed,<\/li>\r\n\t<li>pravidla pro oce\u0148ov\u00e1n\u00ed v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed i k rozvahov\u00e9mu dni,<\/li>\r\n\t<li>definici \u00fa\u010detn\u00edch knih, jejich otev\u00edr\u00e1n\u00ed a uzav\u00edr\u00e1n\u00ed, \u00fa\u010detn\u00ed doklady,<\/li>\r\n\t<li>definici sm\u011brn\u00e9 \u00fa\u010dtov\u00e9 osnovy a rozvrhu,<\/li>\r\n\t<li>z\u00e1kladn\u00ed po\u017eadavky na obsah \u00fa\u010detn\u00ed z\u00e1v\u011brky a jej\u00ed zve\u0159ej\u0148ov\u00e1n\u00ed,<\/li>\r\n\t<li>zpr\u00e1vu o platb\u00e1ch org\u00e1n\u016fm spr\u00e1vy \u010dlensk\u00e9ho st\u00e1tu EU nebo t\u0159et\u00ed zem\u011b.<\/li>\r\n<\/ul>\r\n\r\n<h2>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\r\n\r\n<p>Jednoduch\u00e9 \u00fa\u010detnictv\u00ed neboli da\u0148ovou evidenci jsou povinni v\u00e9st podnikatel\u00e9, kte\u0159\u00ed maj\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed, nebo jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a cht\u011bj\u00ed uplat\u0148ovat tzv. <strong>skute\u010dn\u00e9 v\u00fddaje<\/strong> (ne pau\u0161\u00e1ln\u00ed). Eviduj\u00ed se p\u0159\u00edjmy, v\u00fddaje, majetek a dluhy. V z\u00e1kon\u011b nen\u00ed uvedeno, jak m\u00e1 da\u0148ov\u00e1 evidence vypadat. Je tedy na ka\u017ed\u00e9m, jakou formu zvol\u00ed. M\u016f\u017eete vyu\u017e\u00edt tabulky v Excelu nebo vhodn\u00e9 \u00fa\u010detn\u00ed programy.<\/p>\r\n\r\n<p>Da\u0148ovou evidenci mohou v\u00e9st podle z\u00e1kona \u010d. 563\/1991 Sb., s \u00fa\u010dinnost\u00ed od 1. 1. 2016 nap\u0159\u00edklad spolky, odborov\u00e9 organizace, organizace zam\u011bstnavatel\u016f nebo c\u00edrkve, pokud spl\u0148uj\u00ed n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\r\n\r\n<p>nejsou pl\u00e1tci dan\u011b z p\u0159idan\u00e9 hodnoty,<br>\r\njejich celkov\u00e9 p\u0159\u00edjmy za posledn\u00ed uzav\u0159en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed nep\u0159es\u00e1hnou 3 000 000 K\u010d a<br>\r\nhodnota jejich majetku nep\u0159es\u00e1hne 3 000 000 K\u010d.<\/p>\r\n\r\n<h2>Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\r\n<p>Podvojn\u00e9 \u00fa\u010detnictv\u00ed neboli \u00fa\u010detnictv\u00ed zobrazuje chronologicky, systematicky a \u00fapln\u011b \u010dinnosti podniku. \u00da\u010dtuje se v n\u011bm o <strong>stavu a pohybu majetku a jin\u00fdch aktiv, z\u00e1vazk\u016f a jin\u00fdch pasiv,<\/strong> o <strong>n\u00e1kladech a v\u00fdnosech<\/strong> a o <strong>v\u00fdsledku hospoda\u0159en\u00ed<\/strong> na dvou \u00fa\u010dtech (jednou na stran\u011b M\u00e1 d\u00e1ti a druhou na stran\u011b Dal). <\/p>\r\n<p>Veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed je slo\u017eit\u011bj\u0161\u00ed a n\u00e1ro\u010dn\u011bj\u0161\u00ed proces, proto ho podnikatel\u00e9 \u010dasto sv\u011b\u0159uj\u00ed do rukou profesion\u00e1ln\u00edm \u00fa\u010detn\u00edm nebo firm\u00e1m.<\/p>\r\n\r\n<h3>Vztahuje se na <strong>\u00fa\u010detn\u00ed jednotky,<\/strong> kter\u00fdmi jsou:<\/h3>\r\n<ul>\r\n\t<ol>a) pr\u00e1vnick\u00e9 osoby, kter\u00e9 maj\u00ed s\u00eddlo na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/ol>\r\n\t<ol>b) zahrani\u010dn\u00ed pr\u00e1vnick\u00e9 osoby a zahrani\u010dn\u00ed jednotky, kter\u00e9 jsou podle pr\u00e1vn\u00edho \u0159\u00e1du, podle kter\u00e9ho jsou zalo\u017eeny nebo z\u0159\u00edzeny, \u00fa\u010detn\u00ed jednotkou nebo jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed, pokud na \u00fazem\u00ed \u010cesk\u00e9 republiky podnikaj\u00ed nebo provozuj\u00ed jinou \u010dinnost podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f,<\/ol>\r\n\t<ol>c) organiza\u010dn\u00ed slo\u017eky st\u00e1tu,<\/ol>\r\n\t<ol>d) fyzick\u00e9 osoby, kter\u00e9 jsou jako podnikatel\u00e9 zaps\u00e1ny v obchodn\u00edm rejst\u0159\u00edku,<\/ol>\r\n\t<ol>e) ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou podnikateli, pokud jejich obrat podle z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, v\u010detn\u011b pln\u011bn\u00ed osvobozen\u00fdch od t\u00e9to dan\u011b, je\u017e nejsou sou\u010d\u00e1st\u00ed obratu, v r\u00e1mci jejich podnikatelsk\u00e9 \u010dinnosti p\u0159es\u00e1hl za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok \u010d\u00e1stku 25 000 000 K\u010d, a to od prvn\u00edho dne kalend\u00e1\u0159n\u00edho roku.<\/ol>\r\n\t<ol>f) ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 vedou \u00fa\u010detnictv\u00ed na z\u00e1klad\u011b sv\u00e9ho rozhodnut\u00ed, g) ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou podnikateli a spole\u010dn\u00edky sdru\u017een\u00fdmi ve spole\u010dnosti, pokud alespo\u0148 jeden ze spole\u010dn\u00edk\u016f sdru\u017een\u00fdch v t\u00e9to spole\u010dnosti je osobou uvedenou v p\u00edsmenech a) a\u017e f) nebo h) a\u017e l),<\/ol>\r\n\t<ol>h) ostatn\u00ed fyzick\u00e9 osoby, kter\u00fdm povinnost veden\u00ed \u00fa\u010detnictv\u00ed ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis,<\/ol>\r\n\t<ol>i) sv\u011b\u0159ensk\u00e9 fondy podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku,<\/ol>\r\n\t<ol>j) fondy obhospoda\u0159ovan\u00e9 penzijn\u00ed spole\u010dnost\u00ed podle z\u00e1kona upravuj\u00edc\u00edho dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/ol>\r\n\t<ol>k) investi\u010dn\u00ed fondy bez pr\u00e1vn\u00ed osobnosti podle z\u00e1kona upravuj\u00edc\u00edho investi\u010dn\u00ed spole\u010dnosti a investi\u010dn\u00ed fondy, nebo l) ty, kter\u00fdm povinnost sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky stanov\u00ed zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis nebo kter\u00e9 jsou \u00fa\u010detn\u00ed jednotkou podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu.<\/ol>\r\n\t<ol>Pozor! Podnik\u00e1te-li jako OSV\u010c, ov\u011b\u0159te si <strong>p\u0159ed registrac\u00ed<\/strong> do obchodn\u00edho rejst\u0159\u00edku, zda se registrovat podle va\u0161\u00ed podnikatelsk\u00e9 \u010dinnosti mus\u00edte. Pokud tak u\u010din\u00edte, budete povinni <strong>v\u00e9st \u00fa\u010detnictv\u00ed po dobu 5 let.<\/strong><\/ol>\r\n<\/ul>\r\n\r\n<p>Hodl\u00e1te-li si v\u00e9st <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurz-danova-evidence\" rel=\"noopener noreferrer\" target=\"_blank\">da\u0148ovou evidenci<\/a> nebo \u00fa\u010detnictv\u00ed sami, zva\u017ete mo\u017enost absolvov\u00e1n\u00ed <strong>kurzu \u00fa\u010detnictv\u00ed.<\/strong> Nau\u010d\u00edte se v n\u011bm v\u0161echny pot\u0159ebn\u00e9 dovednosti a na jeho konci budete schopni kompletn\u011b \u00fa\u010dtovat. <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\" rel=\"noopener noreferrer\" target=\"_blank\">Kurz<\/a> je pojat tak, aby ho zvl\u00e1dl i <strong>\u00fapln\u00fd za\u010d\u00e1te\u010dn\u00edk.<\/strong><\/p>","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[27,26,25],"class_list":["post-87","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-pravo","tag-vysvetleni-zakonu","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Z\u00e1kon o \u00fa\u010detnictv\u00ed 563\/1991 Sb. - Srozumiteln\u00e9 shrnut\u00ed pro ka\u017ed\u00e9ho<\/title>\n<meta name=\"description\" content=\"Podnik\u00e1te a pot\u0159ebujete se zorientovat v \u00fa\u010detnictv\u00ed a \u00fa\u010dtov\u00e1n\u00ed? U n\u00e1s se srozumiteln\u011b dozv\u00edte, o \u010dem je z\u00e1kon o \u00fa\u010detnictv\u00ed 563\/1991 Sb.\" \/>\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\/zakon-o-ucetnictvi\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Z\u00e1kon o \u00fa\u010detnictv\u00ed 563\/1991 Sb. - Srozumiteln\u00e9 shrnut\u00ed pro ka\u017ed\u00e9ho\" \/>\n<meta property=\"og:description\" content=\"Podnik\u00e1te a pot\u0159ebujete se zorientovat v \u00fa\u010detnictv\u00ed a \u00fa\u010dtov\u00e1n\u00ed? 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