{"id":18860,"date":"2026-08-24T08:47:47","date_gmt":"2026-08-24T08:47:47","guid":{"rendered":"https:\/\/lynx.legal\/eet-2-0-nova-elektronicka-evidence-trzeb\/"},"modified":"2026-08-24T09:29:01","modified_gmt":"2026-08-24T09:29:01","slug":"eet-2-0-nova-elektronicka-evidence-trzeb","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/eet-2-0-nova-elektronicka-evidence-trzeb\/","title":{"rendered":"EET 2.0 Nov\u00e1 elektronick\u00e1 evidence tr\u017eeb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nov\u00e1 elektronick\u00e1 evidence tr\u017eeb se zav\u00e1d\u00ed od 1.1.2027; m\u00e1 b\u00fdt jednodu\u0161\u0161\u00ed a modern\u011bj\u0161\u00ed. Co v\u0161echno je pot\u0159eba v\u011bd\u011bt?<\/p>\n\n<p class=\"wp-block-paragraph\">Poslaneck\u00e1 sn\u011bmovna 15. \u010dervence 2026 ve t\u0159et\u00edm \u010dten\u00ed <strong>schv\u00e1lila vl\u00e1dn\u00ed n\u00e1vrh z\u00e1kona o evidenci tr\u017eeb a dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f, tzv. EET 2.0<\/strong>. Vl\u00e1dn\u00ed n\u00e1vrh nyn\u00ed zam\u00ed\u0159\u00ed k projedn\u00e1n\u00ed do Sen\u00e1tu.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Projekt ozna\u010dovan\u00fd jako EET 2.0<\/strong> m\u00e1 nav\u00e1zat na p\u016fvodn\u00ed syst\u00e9m, av\u0161ak v modern\u011bj\u0161\u00ed a jednodu\u0161\u0161\u00ed podob\u011b, m\u00e1 b\u00fdt jeho technologicky pokro\u010dilej\u0161\u00ed verz\u00ed, kter\u00e1 odpov\u00edd\u00e1 dne\u0161n\u00ed dob\u011b i sou\u010dasn\u00fdm zp\u016fsob\u016fm placen\u00ed. Podle Ministerstva financ\u00ed m\u00e1 nov\u00fd model reagovat na technologick\u00fd v\u00fdvoj i na kritiku, kter\u00e1 prov\u00e1zela p\u016fvodn\u00ed EET.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Koho se EET 2.0 dotkne?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f5fef0\">Povinnost evidovat tr\u017eby m\u00e1 dopadnout prakticky na v\u0161echny podnikatele \u2013 fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby \u2013 kte\u0159\u00ed p\u0159ij\u00edmaj\u00ed platby p\u0159i osobn\u00edm kontaktu se z\u00e1kazn\u00edkem (v provozovn\u011b nebo mimo ni). T\u00fdk\u00e1 se zejm\u00e9na hotovosti, plateb kartou, QR plateb a dal\u0161\u00edch obdobn\u00fdch zp\u016fsob\u016f \u00fahrady na m\u00edst\u011b. Pokud fakturujete a p\u0159ij\u00edm\u00e1te platby v\u00fdhradn\u011b p\u0159evodem na \u00fa\u010det bez osobn\u00edho kontaktu se z\u00e1kazn\u00edkem, EET se v\u00e1s t\u00fdkat nebude.<br\/><\/p>\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f5fef0\">Pozor ale \u2013 <strong>jakmile p\u0159ijmete jedinou kontaktn\u00ed platbu<\/strong> (nap\u0159\u00edklad v hotovosti nebo kartou na provozovn\u011b), <strong>vznikne v\u00e1m povinnost tr\u017eby evidovat<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>V\u00fdjimky a re\u017eim EET OFF<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">EET OFF re\u017eim je zcela nov\u00fd institut, kter\u00fd osvobozuje od povinnosti evidence tyto skupiny:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Podnikatel\u00e9 v pau\u0161\u00e1ln\u00ed dani<\/strong>dle \u00a7 7a z\u00e1kona \u010d. 586\/1992 Sb. (EET 2.0 pau\u0161\u00e1ln\u00ed da\u0148 v\u00fdjimka)<\/li>\n\n\n\n<li><strong>OSV\u010c<\/strong> s hotovostn\u00edmi tr\u017ebami do 300 000 K\u010d ro\u010dn\u011b<\/li>\n\n\n\n<li><strong><strong>Podnikatel\u00e9 p\u0159ij\u00edmaj\u00edc\u00ed platby v\u00fdhradn\u011b bezhotovostn\u011b<\/strong>(bankovn\u00ed p\u0159evod, online platba)<\/strong><\/li>\n\n\n\n<li><strong>Vybran\u00e9 \u010dinnosti:<\/strong>drobn\u00fd prodej na trz\u00edch do 80 000 K\u010d\/rok, sez\u00f3nn\u00ed prodej vlastn\u00edch zem\u011bd\u011blsk\u00fdch produkt\u016f<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>V \u010dem bude EET 2.0 jin\u00e9?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Jedn\u00edm z hlavn\u00edch c\u00edl\u016f nov\u00e9 verze je zjednodu\u0161en\u00ed cel\u00e9ho procesu. Oproti p\u016fvodn\u00edmu syst\u00e9mu by podnikatel\u00e9 m\u011bli odes\u00edlat v\u00fdrazn\u011b m\u00e9n\u011b \u00fadaj\u016f a spr\u00e1vu evidence budou moci \u0159e\u0161it prost\u0159ednictv\u00edm port\u00e1lu MOJE dan\u011b a da\u0148ov\u00e9 informa\u010dn\u00ed schr\u00e1nky DIS+. Finan\u010dn\u00ed spr\u00e1va m\u00e1 d\u00e1le nab\u00eddnout bezplatnou webovou aplikaci pro nejmen\u0161\u00ed podnikatele.<\/strong><\/p>\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" style=\"color:#289b41\">Mezi nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bny maj\u00ed pat\u0159it:<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>jednodu\u0161\u0161\u00ed registrace a spr\u00e1va syst\u00e9mu,<\/li>\n\n\n\n<li>omezen\u00ed rozsahu zas\u00edlan\u00fdch dat,<\/li>\n\n\n\n<li>v\u011bt\u0161\u00ed d\u016fraz na digit\u00e1ln\u00ed platebn\u00ed prost\u0159ed\u00ed,<\/li>\n\n\n\n<li>mo\u017enost vyu\u017e\u00edt st\u00e1vaj\u00edc\u00ed pokladn\u00ed za\u0159\u00edzen\u00ed,<\/li>\n\n\n\n<li>bezplatn\u00e9 \u0159e\u0161en\u00ed pro mal\u00e9 podnikatele.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 za\u0159\u00edzen\u00ed pot\u0159ebujete<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1va zve\u0159ejnila z\u00e1kladn\u00ed technickou dokumentac\u00ed k projektu EEt 2.0, kter\u00e1 je ur\u010den\u00e1 p\u0159edev\u0161im v\u00fdvoj\u00e1\u0159\u016fm a dodavatel\u016fm pokladn\u00fdch syst\u00e9m\u016f.<\/p>\n\n<p class=\"wp-block-paragraph\">EET 2.0 jak\u00e9 za\u0159\u00edzen\u00ed pot\u0159ebuji \u2014 <strong>z\u00e1kon nestanovuje konkr\u00e9tn\u00ed typ za\u0159\u00edzen\u00ed<\/strong>. Pou\u017e\u00edt m\u016f\u017eete:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pokladn\u00ed syst\u00e9m (registra\u010dn\u00ed pokladna s certifikac\u00ed)<\/li>\n\n\n\n<li>Tablet nebo smartphone s aplikac\u00ed Finan\u010dn\u00ed spr\u00e1vy (zdarma)<\/li>\n\n\n\n<li>Po\u010d\u00edta\u010d s webov\u00fdm rozhran\u00edm port\u00e1lu DIS+An integrated POS solution linked to accounting software<\/li>\n\n\n\n<li>Integrovan\u00e9 POS \u0159e\u0161en\u00ed propojen\u00e9 s \u00fa\u010detn\u00edm softwarem<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Z\u00e1v\u011br<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">N\u00e1vrat elektronick\u00e9 evidence tr\u017eeb p\u0159edstavuje jedno z nejv\u00fdznamn\u011bj\u0161\u00edch t\u00e9mat sou\u010dasn\u00e9 da\u0148ov\u00e9 politiky. EET 2.0 m\u00e1 ambici spojit efektivn\u00ed kontrolu tr\u017eeb s ni\u017e\u0161\u00ed administrativn\u00ed z\u00e1t\u011b\u017e\u00ed ne\u017e v minulosti. Zda se poda\u0159\u00ed naj\u00edt rovnov\u00e1hu mezi pot\u0159ebami st\u00e1tu a o\u010dek\u00e1v\u00e1n\u00edmi podnikatel\u016f a zda technologick\u00e1 \u0159e\u0161en\u00ed slibovan\u00e1 MF budou skute\u010dn\u011b fungovat, uk\u00e1\u017ee a\u017e praktick\u00e9 fungov\u00e1n\u00ed syst\u00e9mu. Ji\u017e nyn\u00ed je ale z\u0159ejm\u00e9, \u017ee ot\u00e1zka evidence tr\u017eeb bude v n\u00e1sleduj\u00edc\u00edch m\u011bs\u00edc\u00edch pat\u0159it mezi nejdiskutovan\u011bj\u0161\u00ed t\u00e9mata \u010desk\u00e9ho podnikatelsk\u00e9ho prost\u0159ed\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Autor:<\/strong> Nadiya Kemenyash, \u00da\u010detn\u00ed, LYNX Czech Republic<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Zdroj:<\/strong> Ministerstvo financ\u00ed \u010cesk\u00e9 republiky<br\/>N\u00e1vrh z\u00e1kona o EET, tzv EET 2.0<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00e1 elektronick\u00e1 evidence tr\u017eeb se zav\u00e1d\u00ed od 1.1.2027; m\u00e1 b\u00fdt jednodu\u0161\u0161\u00ed a modern\u011bj\u0161\u00ed. Co v\u0161echno je pot\u0159eba v\u011bd\u011bt? Poslaneck\u00e1 sn\u011bmovna 15. \u010dervence 2026 ve t\u0159et\u00edm \u010dten\u00ed schv\u00e1lila vl\u00e1dn\u00ed n\u00e1vrh z\u00e1kona o evidenci tr\u017eeb a dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f, tzv. EET 2.0. Vl\u00e1dn\u00ed n\u00e1vrh nyn\u00ed zam\u00ed\u0159\u00ed k projedn\u00e1n\u00ed do Sen\u00e1tu. Projekt ozna\u010dovan\u00fd jako EET 2.0 m\u00e1 nav\u00e1zat [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":18841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[282,293],"tags":[],"class_list":["post-18860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pracovni-pravo","category-ucetnictvi-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=18860"}],"version-history":[{"count":5,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18860\/revisions"}],"predecessor-version":[{"id":18865,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18860\/revisions\/18865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/18841"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=18860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=18860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=18860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}