{"id":72367,"date":"2026-05-01T09:57:09","date_gmt":"2026-05-01T09:57:09","guid":{"rendered":"https:\/\/www.europesays.com\/cz\/72367\/"},"modified":"2026-05-01T09:57:09","modified_gmt":"2026-05-01T09:57:09","slug":"ocima-byznysu-nova-eet-bude-jednodussi-ale-v-tom-je-prave-i-riziko","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/cz\/72367\/","title":{"rendered":"O\u010dima byznysu: Nov\u00e1 EET bude jednodu\u0161\u0161\u00ed, ale v\u00a0tom je pr\u00e1v\u011b i\u00a0riziko"},"content":{"rendered":"

N\u00e1vrh nov\u00e9ho z\u00e1kona o\u00a0EET 2.0\u00a0upravuje p\u016fvodn\u00ed syst\u00e9m s\u00a0c\u00edlem sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e a\u00a0roz\u0161\u00ed\u0159it mo\u017enosti jeho fungov\u00e1n\u00ed. Z\u00e1sadn\u00ed ot\u00e1zkou ale je, zda tyto navr\u017een\u00e9 zm\u011bny nep\u016fjdou na \u00fakor samotn\u00e9 kontroly evidence tr\u017eeb.<\/p>\n

P\u016fvodn\u00ed EET st\u00e1lo na jednoduch\u00e9m principu: Pokladna obchodn\u00edka odeslala ka\u017edou tr\u017ebu p\u0159\u00edmo do syst\u00e9mu Finan\u010dn\u00ed spr\u00e1vy a\u00a0obratem dostala zp\u011bt fisk\u00e1ln\u00ed identifika\u010dn\u00ed k\u00f3d (FIK). Tento k\u00f3d se vytiskl na \u00fa\u010dtenku a\u00a0jednozna\u010dn\u011b prokazoval, \u017ee dan\u00e1 transakce byla zaevidov\u00e1na. Z\u00e1kazn\u00edk i\u00a0kontrolor si mohli b\u011bhem n\u011bkolika sekund ov\u011b\u0159it, \u017ee \u00fa\u010dtenka nen\u00ed fiktivn\u00ed a\u00a0\u017ee tr\u017eba skute\u010dn\u011b pro\u0161la st\u00e1tn\u00edm syst\u00e9mem.<\/p>\n

Nov\u00fd n\u00e1vrh EET 2.0\u00a0tento okam\u017eit\u00fd kontroln\u00ed bod oslabuje. Vy\u0159azen\u00ed fisk\u00e1ln\u00edho identifika\u010dn\u00edho k\u00f3du jde ruku v\u00a0ruce s\u00a0roz\u0161\u00ed\u0159en\u00edm takzvan\u00e9ho offline re\u017eimu, v\u00a0n\u011bm\u017e podnikatel nemus\u00ed odes\u00edlat data o\u00a0tr\u017eb\u011b v\u00a0okam\u017eiku platby, ale a\u017e dodate\u010dn\u011b\u00a0\u2013 v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech s\u00a0odstupem hodin \u010di dn\u016f. Mezi vystaven\u00edm \u00fa\u010dtenky a\u00a0jej\u00edm skute\u010dn\u00fdm z\u00e1pisem do syst\u00e9mu Finan\u010dn\u00ed spr\u00e1vy tak vznik\u00e1 \u010dasov\u00e9 okno, b\u011bhem kter\u00e9ho lze s\u00a0daty manipulovat. Obchodn\u00edk m\u016f\u017ee \u00fa\u010dtenku vystavit z\u00e1kazn\u00edkovi, ale do syst\u00e9mu ji odeslat pozd\u011bji v\u00a0pozm\u011bn\u011bn\u00e9 podob\u011b, v\u00a0ni\u017e\u0161\u00ed \u010d\u00e1stce, p\u0159\u00edpadn\u011b ji neodeslat v\u016fbec. Kontrolor, kter\u00fd p\u0159ijde do provozovny, u\u017e nem\u00e1 jednoduch\u00fd n\u00e1stroj, jak na m\u00edst\u011b a\u00a0okam\u017eit\u011b ov\u011b\u0159it, zda konkr\u00e9tn\u00ed \u00fa\u010dtenka byla do syst\u00e9mu skute\u010dn\u011b zaps\u00e1na tak, jak byla vyd\u00e1na z\u00e1kazn\u00edkovi.<\/p>\n

Pr\u00e1v\u011b v\u00a0t\u00e9to meze\u0159e vznik\u00e1 prostor pro obch\u00e1zen\u00ed pravidel. \u010c\u00e1st tr\u017eeb m\u016f\u017ee b\u00fdt z\u00e1kazn\u00edkovi zaevidov\u00e1na form\u00e1ln\u011b vystavenou \u00fa\u010dtenkou, ale v\u016f\u010di st\u00e1tu nahl\u00e1\u0161ena v\u00a0ni\u017e\u0161\u00ed v\u00fd\u0161i nebo v\u016fbec. V\u00a0kombinaci s\u00a0\u0161ir\u0161\u00edm offline re\u017eimem t\u00edm podle m\u011b bohu\u017eel vznik\u00e1 v\u011bt\u0161\u00ed prostor pro obch\u00e1zen\u00ed pravidel a\u00a0posilov\u00e1n\u00ed \u0161ed\u00e9 ekonomiky\u00a0\u2013 tedy p\u0159esn\u011b pro to, co m\u011bla p\u016fvodn\u00ed EET omezit.<\/p>\n

EET m\u00e1 m\u00ed\u0159it hlavn\u011b na men\u0161\u00ed podnikatele<\/p>\n

Zaveden\u00ed evidence tr\u017eeb ned\u00e1v\u00e1 z\u00e1sadn\u00ed smysl jako n\u00e1stroj kontroly velk\u00fdch firem. U\u00a0nich je kontrola tr\u017eeb a\u00a0odvod\u016f u\u017e dnes pokryta celou \u0159adou jin\u00fdch mechanism\u016f\u00a0\u2013 povinn\u00fdm auditem \u00fa\u010detn\u00ed z\u00e1v\u011brky, kontroln\u00edm hl\u00e1\u0161en\u00edm k\u00a0DPH, \u00fa\u010detn\u00edmi standardy, vnit\u0159n\u00edmi kontroln\u00edmi syst\u00e9my i\u00a0pravideln\u00fdm dohledem finan\u010dn\u00edch \u00fa\u0159ad\u016f nad velk\u00fdmi subjekty. Velk\u00e1 firma nav\u00edc zpravidla pracuje s\u00a0napojen\u00fdmi pokladnami, podnikov\u00fdmi (ERP) syst\u00e9my a\u00a0elektronickou fakturac\u00ed, tak\u017ee manipulace s\u00a0jednotliv\u00fdmi tr\u017ebami je jen obt\u00ed\u017en\u011b provediteln\u00e1 a\u00a0v praxi snadno odhaliteln\u00e1. Zat\u00ed\u017eit tyto subjekty dal\u0161\u00edmi povinnostmi v\u00a0podob\u011b EET proto p\u0159in\u00e1\u0161\u00ed jen mal\u00fd kontroln\u00ed efekt proti ji\u017e existuj\u00edc\u00edm n\u00e1stroj\u016fm.<\/p>\n

Jinak je tomu u\u00a0\u017eivnostn\u00edk\u016f a\u00a0mal\u00fdch a\u00a0st\u0159edn\u011b velk\u00fdch podnikatel\u016f, kte\u0159\u00ed b\u011b\u017en\u011b p\u0159ij\u00edmaj\u00ed platby v\u00a0hotovosti a\u00a0\u00fa\u010dtuj\u00ed prost\u0159ednictv\u00edm jednoduch\u00fdch pokladn\u00edch syst\u00e9m\u016f. Zde \u017e\u00e1dn\u00fd srovnateln\u00fd kontroln\u00ed mechanismus neexistuje\u00a0\u2013 mal\u00e9 firmy nepodl\u00e9haj\u00ed povinn\u00e9mu auditu ani rozs\u00e1hl\u00fdm intern\u00edm kontrol\u00e1m a\u00a0st\u00e1t u\u00a0nich re\u00e1lnou v\u00fd\u0161i tr\u017eeb pr\u016fb\u011b\u017en\u011b nevid\u00ed.<\/p>\n

<\/a><\/p>\n

Pr\u00e1v\u011b v\u00a0tomto segmentu existuje vy\u0161\u0161\u00ed riziko, \u017ee \u010d\u00e1st tr\u017eeb z\u016fstane mimo ofici\u00e1ln\u00ed evidenci, a\u00a0pr\u00e1v\u011b tam m\u00e1 evidence tr\u017eeb nejv\u011bt\u0161\u00ed smysl. Hlavn\u00edm c\u00edlem EET by proto m\u011bl b\u00fdt p\u0159edev\u0161\u00edm sektor \u017eivnostn\u00edk\u016f a\u00a0mal\u00fdch a\u00a0st\u0159edn\u011b velk\u00fdch podnikatel\u016f, kde m\u016f\u017ee p\u0159isp\u011bt k\u00a0narovn\u00e1n\u00ed podnikatelsk\u00e9ho prost\u0159ed\u00ed a\u00a0tak\u00e9 ke kontrole f\u00e9rovosti konkurence. Poctiv\u00fd podnikatel, kter\u00fd dan\u011b p\u0159izn\u00e1v\u00e1 v\u00a0pln\u00e9 v\u00fd\u0161i, nem\u00e1 b\u00fdt znev\u00fdhod\u0148ov\u00e1n v\u016f\u010di konkurenci, kter\u00e1 \u010d\u00e1st p\u0159\u00edjm\u016f zatajuje.<\/p>\n

Aby ov\u0161em syst\u00e9m tento \u00fa\u010del skute\u010dn\u011b plnil, nesm\u00ed z\u00e1rove\u0148 otev\u00edrat nov\u00e9 cesty k\u00a0jeho obch\u00e1zen\u00ed. Za velmi pozitivn\u00ed \u010d\u00e1st n\u00e1vrhu naopak pova\u017euji zaveden\u00ed digit\u00e1ln\u00ed \u00fa\u010dtenky a\u00a0pr\u00e1va z\u00e1kazn\u00edka na ni. Jde o\u00a0moderniza\u010dn\u00ed krok, kter\u00fd m\u016f\u017ee zv\u00fd\u0161it komfort z\u00e1kazn\u00edk\u016f i\u00a0efektivitu cel\u00e9ho syst\u00e9mu.<\/p>\n

Pau\u0161\u00e1ln\u00ed re\u017eim nesm\u00ed znamenat oslaben\u00ed dohledu<\/p>\n

Problematick\u00e9 je podle m\u011b tak\u00e9 vy\u0159azen\u00ed subjekt\u016f funguj\u00edc\u00edch v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu z\u00a0evidence tr\u017eeb. Pau\u0161\u00e1ln\u00ed da\u0148 je zjednodu\u0161en\u00fd zp\u016fsob zdan\u011bn\u00ed, v\u00a0n\u011bm\u017e \u017eivnostn\u00edk plat\u00ed jednu pevnou m\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stku bez ohledu na skute\u010dnou v\u00fd\u0161i p\u0159\u00edjm\u016f\u00a0\u2013 v\u00fdm\u011bnou za to nevede podrobn\u00e9 \u00fa\u010detnictv\u00ed ani nepod\u00e1v\u00e1 standardn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Tento re\u017eim m\u00e1 opodstatn\u011bn\u00ed v\u00a0administrativn\u00edm zjednodu\u0161en\u00ed pro drobn\u00e9 podnikatele, sou\u010dasn\u011b ale znamen\u00e1, \u017ee st\u00e1t re\u00e1lnou v\u00fd\u0161i jejich tr\u017eeb pr\u016fb\u011b\u017en\u011b prakticky nevid\u00ed a\u00a0bez n\u00e1stroje, jako je EET, nem\u00e1 \u017e\u00e1dnou dal\u0161\u00ed cestu, jak pravdivost v\u00fd\u0161e p\u0159izn\u00e1van\u00fdch tr\u017eeb zkontrolovat.<\/p>\n

Pokud jsou tito podnikatel\u00e9 z\u00e1rove\u0148 vy\u0159azeni z\u00a0evidence tr\u017eeb, vznik\u00e1 skupina subjekt\u016f, u\u00a0nich\u017e nem\u00e1 st\u00e1tn\u00ed spr\u00e1va k\u00a0dispozici \u017e\u00e1dn\u00fd pr\u016fb\u011b\u017en\u00fd obraz o\u00a0jejich obratu. Je pak obt\u00ed\u017en\u00e9 odhalit situace, kdy podnikatel p\u0159ekra\u010duje z\u00e1konem stanoven\u00e9 limity pau\u0161\u00e1ln\u00edho re\u017eimu nebo kdy fakticky dosahuje v\u00fdrazn\u011b vy\u0161\u0161\u00edch p\u0159\u00edjm\u016f, ne\u017e jak\u00fdm pau\u0161\u00e1ln\u00ed da\u0148 odpov\u00edd\u00e1. Pr\u00e1v\u011b u\u00a0t\u00e9to skupiny t\u00edm roste riziko, \u017ee \u010d\u00e1st tr\u017eeb z\u016fstane mimo evidenci a\u00a0voln\u011bj\u0161\u00ed re\u017eim bude mo\u017en\u00e9 zneu\u017e\u00edvat\u00a0\u2013 a\u00a0poctiv\u00e9ho podnikatele, kter\u00fd z\u016fst\u00e1v\u00e1 v\u00a0b\u011b\u017en\u00e9m re\u017eimu a\u00a0odv\u00e1d\u00ed dan\u011b z\u00a0ka\u017ed\u00e9 koruny tr\u017eeb, to stav\u00ed do zna\u010dn\u00e9 konkuren\u010dn\u00ed nev\u00fdhody.<\/p>\n

Pau\u0161\u00e1ln\u00ed da\u0148 m\u00e1 podnik\u00e1n\u00ed i\u00a0souvisej\u00edc\u00ed administrativu zjednodu\u0161it, nem\u00e1 se v\u0161ak st\u00e1t n\u00e1strojem pro oslaben\u00ed dohledu nad f\u00e9rovost\u00ed trhu a\u00a0\u0159\u00e1dn\u00fdm v\u00fdb\u011brem dan\u00ed.<\/p>\n

Jak m\u00e1 podle vl\u00e1dy vypadat nov\u00e1 EET?P\u0159\u00ed\u0161t\u00ed EET bude pracovat s\u00a0men\u0161\u00edm po\u010dtem \u00fadaj\u016f, kter\u00e9 se maj\u00ed u\u00a0ka\u017ed\u00e9 transakce nahla\u0161ovat. Zat\u00edmco d\u0159\u00edve se evidoval nap\u0159\u00edklad i\u00a0re\u017eim tr\u017eby \u010di jednotliv\u00e9 sazby DPH, nov\u011b se odes\u00edlan\u00e1 data podle Ministerstva financ\u00ed omez\u00ed jen na identifikaci poplatn\u00edka, m\u00edsto, datum a\u00a0\u010das, po\u0159adov\u00e9 \u010d\u00edslo tr\u017eby a\u00a0p\u0159\u00edslu\u0161nou \u010d\u00e1stku.Chystan\u00e1 evidence tr\u017eeb ale bude m\u00edt mnohem \u0161ir\u0161\u00ed z\u00e1b\u011br ne\u017e ta p\u0159edchoz\u00ed. M\u011bla by platit nap\u0159\u00ed\u010d celou ekonomikou, s\u00a0v\u00fdjimkou m\u00edst, kde to podle resortu financ\u00ed \u201ened\u00e1v\u00e1 smysl\u201c\u00a0\u2013 ministerstvo jmenovit\u011b uvedlo leteckou dopravu, bankovnictv\u00ed \u010di prodejn\u00ed automaty.Z\u00e1sadn\u00ed novinkou bude tak\u00e9 zaznamen\u00e1v\u00e1n\u00ed bezhotovostn\u00edch plateb, na kter\u00e9 se d\u0159\u00edv\u011bj\u0161\u00ed EET nevztahovala. To ale znamen\u00e1, \u017ee objem zpracov\u00e1van\u00fdch dat ve srovn\u00e1n\u00ed s\u00a0EET 1.0\u00a0v\u00fdrazn\u011b vzroste.Z\u00e1sadn\u00ed n\u00e1r\u016fst objemu transakc\u00ed bude spo\u010d\u00edvat p\u0159edev\u0161\u00edm v\u00a0evidenci podstatn\u011b v\u00edce subjekt\u016f. <\/p>\n","protected":false},"excerpt":{"rendered":"N\u00e1vrh nov\u00e9ho z\u00e1kona o\u00a0EET 2.0\u00a0upravuje p\u016fvodn\u00ed syst\u00e9m s\u00a0c\u00edlem sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e a\u00a0roz\u0161\u00ed\u0159it mo\u017enosti jeho fungov\u00e1n\u00ed. Z\u00e1sadn\u00ed ot\u00e1zkou ale…\n","protected":false},"author":2,"featured_media":72368,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[43,42,41,40,1520,296,883,23805],"class_list":{"0":"post-72367","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cesko","8":"tag-ceska-republika","9":"tag-cesko","10":"tag-czech-republic","11":"tag-czechia","12":"tag-dane","13":"tag-elektronicka-evidence-trzeb-eet","14":"tag-finance","15":"tag-uctenka"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116498729994320734","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/72367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/comments?post=72367"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/72367\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/72368"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=72367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=72367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=72367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}