[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bqs.cz\/povinnosti-osvc-na-zacatku-roku\/#Article","mainEntityOfPage":"https:\/\/www.bqs.cz\/povinnosti-osvc-na-zacatku-roku\/","headline":"Povinnosti OSV\u010c na za\u010d\u00e1tku roku","name":"Povinnosti OSV\u010c na za\u010d\u00e1tku roku","description":"Pokud je OSV\u010c pl\u00e1tcem DPH, vypracuje a doru\u010d\u00ed na Finan\u010dn\u00ed \u00fa\u0159ad Kontroln\u00ed hl\u00e1\u0161en\u00ed a P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty za prosinec 2019, a to do 27. ledna 2020. Jestli\u017ee m\u00e1 pl\u00e1tce zda\u0148ovac\u00ed obdob\u00ed m\u011bs\u00ed\u010dn\u00ed, m\u016f\u017ee – v p\u0159\u00edpad\u011b, \u017ee spl\u0148uje podm\u00ednky pro \u010dtvrtletn\u00ed ZO- tento po\u017eadavek uv\u00e9st v P\u0159izn\u00e1n\u00ed k DPH. Pl\u00e1tci, kte\u0159\u00ed m\u011bli","datePublished":"2020-01-14","dateModified":"2023-05-23","author":{"@type":"Person","@id":"https:\/\/www.bqs.cz\/author\/#Person","name":"","url":"https:\/\/www.bqs.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/8eaf08ef5a7e54fc91db02b2058b03bc913caaaa39c046819bbf43d06bd23c2b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8eaf08ef5a7e54fc91db02b2058b03bc913caaaa39c046819bbf43d06bd23c2b?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bqs.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.bqs.cz\/wp-content\/uploads\/img_a367668_w4368_t1580196176.jpg","url":"https:\/\/www.bqs.cz\/wp-content\/uploads\/img_a367668_w4368_t1580196176.jpg","height":0,"width":0},"url":"https:\/\/www.bqs.cz\/povinnosti-osvc-na-zacatku-roku\/","about":["Podnik\u00e1n\u00ed"],"wordCount":641,"articleBody":"Pokud je OSV\u010c pl\u00e1tcem DPH, vypracuje a doru\u010d\u00ed na Finan\u010dn\u00ed \u00fa\u0159ad Kontroln\u00ed hl\u00e1\u0161en\u00ed a P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty za prosinec 2019, a to do 27. ledna 2020. Jestli\u017ee m\u00e1 pl\u00e1tce zda\u0148ovac\u00ed obdob\u00ed m\u011bs\u00ed\u010dn\u00ed, m\u016f\u017ee – v p\u0159\u00edpad\u011b, \u017ee spl\u0148uje podm\u00ednky pro \u010dtvrtletn\u00ed ZO- tento po\u017eadavek uv\u00e9st v P\u0159izn\u00e1n\u00ed k DPH. Pl\u00e1tci, kte\u0159\u00ed m\u011bli pln\u011bn\u00ed v Evropsk\u00e9 Unii, pod\u00e1vaj\u00ed tak\u00e9 Souhrnn\u00e9 hl\u00e1\u0161en\u00ed.Dal\u0161\u00ed povinnost\u00ed je podat P\u0159izn\u00e1n\u00ed k silni\u010dn\u00ed dani, jestli\u017ee OSV\u010c pou\u017e\u00edv\u00e1 ke sv\u00e9 \u010dinnosti vozidlo. P\u0159izn\u00e1n\u00ed mus\u00ed b\u00fdt F\u00da doru\u010deno nejpozd\u011bji 31. ledna 2020 a ke stejn\u00e9mu datu mus\u00ed b\u00fdt vypo\u010d\u00edtan\u00e1 silni\u010dn\u00ed da\u0148 odvedena. Ten, kdo nen\u00ed povinen platit \u010dtvrtletn\u00ed z\u00e1lohy na silni\u010dn\u00ed da\u0148, uhrad\u00ed najednou celou \u010d\u00e1stku na \u00fa\u010det F\u00da; osoby, kter\u00e9 v pr\u016fb\u011bhu roku platily z\u00e1lohy, uhrad\u00ed pouze zb\u00fdvaj\u00edc\u00ed \u010d\u00e1st. \u010c\u00edslo \u00fa\u010dtu k \u00fahrad\u011b t\u00e9to da\u0148ov\u00e9 povinnosti najdou pl\u00e1tci na str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy, podle sv\u00e9ho bydli\u0161t\u011b.Z\u00e1lohy na soci\u00e1ln\u00ed a nemocensk\u00e9 poji\u0161t\u011bn\u00ed za leden maj\u00ed b\u00fdt uhrazeny do 31. ledna 2020. Ten kdo v\u0161ak uhrad\u00ed tyto platby do konce \u00fanora 2020, nebude sankcionov\u00e1n.Term\u00edn pro \u00fahradu z\u00e1lohy na zdravotn\u00ed poji\u0161t\u011bn\u00ed za leden z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bn, to znamen\u00e1 8. 2. 2020. Minim\u00e1ln\u00ed \u010d\u00e1stka z\u00e1lohy ZP se zvy\u0161uje, a to na 2352,- K\u010d m\u011bs\u00ed\u010dn\u011b.Pokud OSV\u010c nabyla v uplynul\u00e9m roce nemovitou v\u011bc, kterou pou\u017e\u00edv\u00e1 ke sv\u00e9 podnikatelsk\u00e9 \u010dinnosti, mus\u00ed do konce ledna 2020 podat P\u0159izn\u00e1n\u00ed k dani z nemovit\u00fdch v\u011bc\u00ed a rovn\u011b\u017e da\u0148 uhradit.Ji\u017e od ledna by si m\u011bla OSV\u010c p\u0159ipravovat podklady pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu za rok 2019. Term\u00edn k jej\u00edmu odevzd\u00e1n\u00ed F\u00da je 31. 3. 2020, ale \u010das b\u011b\u017e\u00ed velmi rychle, a ne\u017e se nad\u011bjete, je tu b\u0159ezen. Ten, kdo bude \u0159e\u0161it da\u0148 z p\u0159\u00edjm\u016f pau\u0161\u00e1lem, tedy v\u00fddaje se ur\u010d\u00ed procentem z p\u0159\u00edjm\u016f, bude m\u00edt pom\u011brn\u011b snadnou pr\u00e1ci. Procentu\u00e1ln\u00ed v\u00fddaje se stanov\u00ed podle podnikatelsk\u00e9 \u010dinnosti takto:·         80%  – plat\u00ed pro \u0159emeslnou \u010dinnost, zem\u011bd\u011blskou v\u00fdrobu, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed; limit pro pou\u017eit\u00ed tohoto v\u00fdpo\u010dtu v\u00fddaj\u016f je obrat 1,6 milionu K\u010d za rok·         60 % – \u017eivnosti voln\u00e9, koncesovan\u00e9 a v\u00e1zan\u00e9; maxim\u00e1ln\u00ed obrat je 1,2 milionu K\u010d za rok·         40 % – podnik\u00e1n\u00ed bez \u017dIVNOSTI; ro\u010dn\u00ed p\u0159\u00edjem je limitov\u00e1n hranic\u00ed 800 tis\u00edk K\u010d; pat\u0159\u00ed sem nap\u0159\u00edklad autorsk\u00e9 honor\u00e1\u0159e, vyd\u00e1v\u00e1n\u00ed liter\u00e1rn\u00edch d\u011bl vlastn\u00edm n\u00e1kladem, herci, hudebn\u00edci, advok\u00e1ti, tlumo\u010dn\u00edci, a dal\u0161\u00ed·         30 % – zejm\u00e9na p\u0159\u00edjem z pron\u00e1jmu a n\u00e1jmu majetku, kter\u00fd je za\u0159azen do majetku obchodn\u00edho; limit – p\u0159\u00edjem maxim\u00e1ln\u011b 600 tis\u00edc K\u010d za rokOSV\u010c, kter\u00e1 vede dokladovou da\u0148ovou evidenci (tj. vlastn\u011b jednoduch\u00e9 \u00fa\u010detnictv\u00ed) provede rozd\u00edl skute\u010dn\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f; v\u00fdslednou \u010d\u00e1stkou je zisk, kter\u00fd je z\u00e1rove\u0148 da\u0148ov\u00fdm z\u00e1kladem pro v\u00fdpo\u010det dan\u011b z p\u0159\u00edjmu. Nezapome\u0148te na polo\u017eky da\u0148ov\u011b uznateln\u00e9, tzn., kter\u00e9 se mohou bu\u010f od da\u0148ov\u00e9ho z\u00e1kladu, anebo vypo\u010dten\u00e9 dan\u011b ode\u010d\u00edst. Tak si m\u016f\u017eete da\u0148 z p\u0159\u00edjm\u016f v\u00fdznamn\u011b sn\u00ed\u017eit.                                                                                                                                                                                                                                                                                                                                                                                        3.7\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Povinnosti OSV\u010c na za\u010d\u00e1tku roku","item":"https:\/\/www.bqs.cz\/povinnosti-osvc-na-zacatku-roku\/#breadcrumbitem"}]}]