{"id":75606,"date":"2026-05-04T19:08:12","date_gmt":"2026-05-04T19:08:12","guid":{"rendered":"https:\/\/www.europesays.com\/cz\/75606\/"},"modified":"2026-05-04T19:08:12","modified_gmt":"2026-05-04T19:08:12","slug":"vse-o-nove-eet-2-0-na-koho-dopadne-a-kdo-se-ji-naopak-vyhne","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/cz\/75606\/","title":{"rendered":"V\u0161e o nov\u00e9 EET 2.0. Na koho dopadne a kdo se j\u00ed naopak vyhne?"},"content":{"rendered":"

Vl\u00e1da ud\u011blala dal\u0161\u00ed krok k znovuzaveden\u00ed elektronick\u00e9 evidence tr\u017eeb, kterou vypnula covidov\u00e1 pandemie a n\u00e1sledn\u011b ji od ledna 2023 zru\u0161il minul\u00fd kabinet. Minist\u0159i souhlasili s n\u00e1vrhem z\u00e1kona o\u00a0EET 2.0<\/a>\u00a0\u0161\u00e9fky st\u00e1tn\u00ed kasy Aleny Schillerov\u00e9 (ANO). Ta slibuje reformu ve v\u00fdb\u011bru dan\u00ed, kter\u00e1 podle n\u00ed p\u0159inese nov\u00e1 pravidla a f\u00e9rov\u00fd p\u0159\u00edstup ke v\u0161em podnikatel\u016fm a firm\u00e1m.\u00a0<\/p>\n

Pro\u010d chce vl\u00e1da obnovit EET?<\/p>\n

Modern\u00ed forma EET bez pap\u00edrov\u00fdch \u00fa\u010dtenek m\u00e1 narovnat podnikatelsk\u00e9 prost\u0159ed\u00ed a omezit \u0161edou ekonomiku. Pro hnut\u00ed ANO jde o jeden ze z\u00e1sadn\u00edch programov\u00fdch bod\u016f. P\u016fvodn\u00ed evidenci zav\u00e1d\u011bl p\u0159edseda uskupen\u00ed a tehdej\u0161\u00ed ministr financ\u00ed Andrej Babi\u0161. Krom\u011b opozice byli proti podnikatel\u00e9 v pohostinsk\u00fdch a ubytovac\u00edch slu\u017eb\u00e1ch a tak\u00e9 velko- a maloobchodn\u00edci. Na dal\u0161\u00ed vlny EET pro \u0159emesln\u00edky, kade\u0159nice, taxik\u00e1\u0159e, \u00fa\u010detn\u00ed, advok\u00e1ty nebo l\u00e9ka\u0159e nedo\u0161lo.\u00a0<\/p>\n

Kabinet si podobn\u011b jako v minulosti slibuje od opat\u0159en\u00ed\u00a0v\u011bt\u0161\u00ed v\u00fdnos DPH a\u00a0dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/a>.\u00a0Schillerov\u00e1 odhaduje pos\u00edlen\u00ed inkasa celkem o 14 a\u017e 15 miliard korun. Analytici v\u0161ak nam\u00edtaj\u00ed, \u017ee predikce je p\u0159emr\u0161t\u011bn\u00e1 a opat\u0159en\u00ed jen zv\u00fd\u0161\u00ed administrativu st\u00e1tu i firm\u00e1m.\u00a0<\/p>\n

Co zm\u011bnilo postoj podnikatel\u016f?<\/p>\n

Postoj soukrom\u00e9ho sektoru k EET se postupn\u011b zlep\u0161il. Podnikatel\u00e9 zjistili, \u017ee evidence jim pom\u00e1h\u00e1 nap\u0159\u00edklad s udr\u017eov\u00e1n\u00edm p\u0159ehledu o z\u00e1sob\u00e1ch surovin, obecn\u011b se skladov\u00fdm hospod\u00e1\u0159stv\u00edm, a tak\u00e9 umo\u017e\u0148uje odhalovat nepoctiv\u00e9 zam\u011bstnance. Hospod\u00e1\u0159sk\u00e1 komora (HK) b\u00fdval\u00e9 vl\u00e1d\u011b nab\u00edzela, aby EET pokra\u010dovala s \u00falevami pro zapojen\u00e9 subjekty. Snaha ale vyzn\u011bla napr\u00e1zdno.\u00a0<\/p>\n

\"Praxe<\/a>Praxe \u201ekarty nebereme\u201c m\u00e1 skon\u010dit, EET v\u00fdrazn\u011b omez\u00ed hotovostn\u00ed platby. Zas\u00e1hnout ale m\u016f\u017ee soud<\/a><\/p>\n

Z dvou tis\u00edc \u010dlen\u016f Asociace hotel\u016f a restaurac\u00ed nyn\u00ed podporuje novou EET v\u00edce ne\u017e polovina z nich, \u0159ekl prezident sdru\u017een\u00ed V\u00e1clav St\u00e1rek. \u201eZku\u0161enosti z minula uk\u00e1zaly, \u017ee k \u017e\u00e1dn\u00fdm technick\u00fdm pot\u00ed\u017e\u00edm s EET nedo\u0161lo,\u201c dodal.\u00a0<\/p>\n

Podobn\u011b se vyj\u00e1d\u0159ily i dal\u0161\u00ed organizace, v\u010detn\u011b t\u00e9, kter\u00e1 sdru\u017euje dvacet tis\u00edc vietnamsk\u00fdch maloobchodn\u00edk\u016f a dal\u0161\u00edch firem. \u201ePodporujeme rovnost podnik\u00e1n\u00ed v \u010cesk\u00e9 republice,\u201c uvedl p\u0159edseda Vietnamsk\u00e9ho v\u00fdboru HK Nguyen Manh Tung.\u00a0<\/p>\n

Kdy se za\u010dne evidovat naostro?<\/p>\n

\u00da\u010dinnost z\u00e1kona je pl\u00e1novan\u00e1 od ledna 2027. Prvn\u00ed m\u011bs\u00edc m\u00e1 fungovat v pilotn\u00edm dobrovoln\u00e9m re\u017eimu, aby si podnikatel\u00e9 mohli syst\u00e9m vyzkou\u0161et a p\u0159\u00edpadn\u011b aby byly odlad\u011bny nedostatky. Finan\u010dn\u00ed spr\u00e1va m\u00e1 novou EET testovat s vybran\u00fdmi dodavateli od \u0159\u00edjna.\u00a0<\/p>\n

Pro koho bude EET komplikac\u00ed?<\/p>\n

St\u00e1t chyst\u00e1 maxim\u00e1ln\u00ed mo\u017en\u00fd z\u00e1b\u011br. Hodl\u00e1 m\u00edt dohled nad \u00fapln\u011b v\u0161emi transakcemi, kter\u00e9 prob\u00edhaj\u00ed v osobn\u00edm kontaktu, bez ohledu na obor a metodu placen\u00ed. Sledovat se budou nejen hotovostn\u00ed platby, ale i st\u00e1le \u010dast\u011bj\u0161\u00ed pou\u017e\u00edv\u00e1n\u00ed karet.\u00a0<\/p>\n

V n\u00e1vrhu z\u00e1kona se p\u00ed\u0161e o \u201ekontaktn\u00ed platb\u011b\u201c. Evidovat by tedy m\u011bl ka\u017ed\u00fd, kdo za sv\u00e9 zbo\u017e\u00ed nebo svou slu\u017ebu dost\u00e1v\u00e1 od z\u00e1kazn\u00edk\u016f zaplaceno hned na m\u00edst\u011b. Budou to i zm\u00edn\u011bn\u00ed \u0159emesln\u00edci, kade\u0159nice, taxik\u00e1\u0159i, \u00fa\u010detn\u00ed, advok\u00e1ti nebo l\u00e9ka\u0159i, na n\u011b\u017e minule nedo\u0161lo.\u00a0<\/p>\n

Doplatit na EET maj\u00ed\u00a0v\u0161ichni nepoctiv\u00ed podnikatel\u00e9<\/a>,\u00a0kabinet v\u00fdslovn\u011b zd\u016fraz\u0148uje p\u0159edev\u0161\u00edm sektor pohostinstv\u00ed. Podle Schillerov\u00e9 maj\u00ed majitel\u00e9 provoz\u016f, kte\u0159\u00ed neodv\u00e1d\u011bj\u00ed dan\u011b podle p\u0159edpis\u016f, v\u00fdhodu. Funguj\u00ed levn\u011bji, odl\u00e1k\u00e1vaj\u00ed z\u00e1kazn\u00edky a posl\u00e9ze mohou poctiv\u00e9ho konkurenta ovl\u00e1dnout.\u00a0<\/p>\n

Bude mo\u017en\u00e9 z evidence vystoupit?<\/p>\n

Asi nejv\u011bt\u0161\u00ed zm\u011bnou oproti d\u0159\u00edv\u011bj\u0161\u00edmu modelu EET bude mo\u017enost ze syst\u00e9mu vystoupit a b\u00fdt v re\u017eimu \u201eEET OFF\u201c. Dohodla se na tom koalice na \u017e\u00e1dost SPD a Motorist\u016f.\u00a0<\/p>\n

Pro ty, kte\u0159\u00ed se rozhodnou tr\u017eby neevidovat, ani\u017e by riskovali st\u0159et s paragrafy, bude ale platit n\u011bkolik podm\u00ednek. Jejich ro\u010dn\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hnou jeden milion korun, p\u0159ihl\u00e1s\u00ed se k pau\u0161\u00e1ln\u00ed dani a z\u00e1rove\u0148 po\u017e\u00e1daj\u00ed o za\u0159azen\u00ed do re\u017eimu EET OFF. V prvn\u00edm p\u00e1smu takzvan\u00e9ho pau\u0161\u00e1lu v\u0161ak nebudou odv\u00e1d\u011bt na dani z p\u0159\u00edjm\u016f jen 100 korun m\u011bs\u00ed\u010dn\u011b, ale 1500 korun. Platby soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed se nezm\u011bn\u00ed.\u00a0<\/p>\n

Jak\u00e9 platby nebudou EET podl\u00e9hat?<\/p>\n

Pokud \u0159emesln\u00edk \u010di jak\u00fdkoli jin\u00fd podnikatel od z\u00e1kazn\u00edk\u016f nebere hotovost, ale vystavuje jim faktury a p\u0159ij\u00edm\u00e1 tak pen\u00edze p\u0159evodem na \u00fa\u010det, nem\u011bla by se ho podle Schillerov\u00e9 evidence t\u00fdkat. To ostatn\u011b platilo u\u017e v prvn\u00ed verzi evidence.\u00a0<\/p>\n

Chyst\u00e1 vl\u00e1da v\u00fdjimku pro spolky?<\/p>\n

Osvobozeny od EET budou i n\u011bkter\u00e9 spolky. \u201eB\u011b\u017en\u00e9 komunitn\u00ed akce, jako plesy \u010di z\u00e1bavy, kter\u00e9 nejsou podnikatelskou z\u00e1le\u017eitost\u00ed, z\u016fst\u00e1vaj\u00ed mimo EET,\u201c \u0159ekla po jedn\u00e1n\u00ed vl\u00e1dy Schillerov\u00e1. Pokud ale po\u0159\u00e1daj\u00edc\u00ed spolek podnik\u00e1 na z\u00e1klad\u011b \u017eivnosti a m\u00e1 ro\u010dn\u00ed tr\u017eby nad p\u016fl milionu korun, povinnost evidovat tr\u017eby se na n\u011bj vztahuje.\u00a0<\/p>\n

Budou se sledovat platby kartou?<\/p>\n

Paradoxn\u011b to nov\u00fd z\u00e1kon bude vy\u017eadovat, by\u0165 \u00dastavn\u00ed soud u\u017e d\u0159\u00edve ozna\u010dil tuto povinnost za zbyte\u010dnou. St\u00e1t si podle soudc\u016f m\u016f\u017ee tyto platby dohledat. Nov\u00fd model EET bude zaznamen\u00e1vat i platby QR k\u00f3dem. V tomto sm\u011bru bude tedy fungovat stejn\u011b jako v letech 2016 a\u017e 2020.\u00a0<\/p>\n

Nov\u00e9 bude pouze to, \u017ee odpadne povinnost vyd\u00e1vat z\u00e1kazn\u00edkovi pap\u00edrovou \u00fa\u010dtenku. Zejm\u00e9na evidov\u00e1n\u00ed plateb kartami v\u0161ak m\u016f\u017ee znovu narazit u \u00dastavn\u00edho soudu. Opozice pl\u00e1nuje se na soudce obr\u00e1tit.\u00a0<\/p>\n

Jak\u00e9 \u00fadaje bude st\u00e1t sledovat?<\/p>\n

M\u011bly by to b\u00fdt pouze nezbytn\u00e9 z\u00e1kladn\u00ed \u00fadaje, tedy identifikace poplatn\u00edka, datum a \u010das uskute\u010dn\u011bn\u00ed platby, jej\u00ed po\u0159adov\u00e9 \u010d\u00edslo, m\u00edsto uskute\u010dn\u011bn\u00ed a celkov\u00e1 \u010d\u00e1stka. Polo\u017eky n\u00e1kupu se evidovat nemaj\u00ed z d\u016fvodu ochrany soukrom\u00ed z\u00e1kazn\u00edk\u016f.\u00a0<\/p>\n

Co je\u0161t\u011b se spolu s\u00a0EET zm\u011bn\u00ed?<\/p>\n

V doprovodn\u00e9m bal\u00edku zm\u011bn koalice ANO, SPD a Motorist\u016f uprav\u00ed re\u017eim spropitn\u00e9ho. Stane se z n\u011bj leg\u00e1ln\u00ed p\u0159\u00edjem. Zam\u011bstnanci v gastronomii si ho budou moci uv\u00e9st do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, bude v\u0161ak osvobozen od dan\u00ed i odvod\u016f. Pen\u00edze se tak u\u017e nebudou pohybovat v \u0161ed\u00e9 z\u00f3n\u011b a \u010d\u00ed\u0161n\u00edci z\u00e1rove\u0148 sn\u00e1ze dos\u00e1hnou nap\u0159\u00edklad na hypot\u00e9ku.\u00a0<\/p>\n

Novelizovat bude vl\u00e1da i dal\u0161\u00ed z\u00e1kony. U nealkoholick\u00fdch n\u00e1poj\u016f pod\u00e1van\u00fdch v r\u00e1mci stravovac\u00edch slu\u017eeb se sn\u00ed\u017e\u00ed sazba DPH z 21 na 12 procent, na stejnou \u00farove\u0148 jako u j\u00eddla.\u00a0<\/p>\n

\"EET<\/a>EET se m\u00e1 po \u010dty\u0159ech letech vr\u00e1tit. Vl\u00e1da v n\u00e1vrhu na jej\u00ed znovuzaveden\u00ed po\u010d\u00edt\u00e1 s da\u0148ov\u00fdmi zm\u011bnami<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Vl\u00e1da ud\u011blala dal\u0161\u00ed krok k znovuzaveden\u00ed elektronick\u00e9 evidence tr\u017eeb, kterou vypnula covidov\u00e1 pandemie a n\u00e1sledn\u011b ji od ledna…\n","protected":false},"author":2,"featured_media":75607,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[297,266,955,43,42,41,40,1668,6332,2912,3839,22348,964],"class_list":{"0":"post-75606","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cesko","8":"tag-alena-schillerova","9":"tag-andrej-babis","10":"tag-ano-2011","11":"tag-ceska-republika","12":"tag-cesko","13":"tag-czech-republic","14":"tag-czechia","15":"tag-dan","16":"tag-elektronicka-evidence-trzeb","17":"tag-platba","18":"tag-svoboda-a-prima-demokracie","19":"tag-ustavni-soud-ceske-republiky","20":"tag-vlada"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116517883487105916","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/75606","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=75606"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/75606\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/75607"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=75606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=75606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=75606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}