{"id":10249,"date":"2026-09-24T10:22:05","date_gmt":"2026-09-24T08:22:05","guid":{"rendered":"https:\/\/www.biznisa.com\/?p=10249"},"modified":"2026-10-14T23:54:56","modified_gmt":"2026-10-14T21:54:56","slug":"co-musi-gastro-restaurace-nastavit-v-pokladne-eet-leden","status":"publish","type":"post","link":"https:\/\/www.biznisa.com\/en\/co-musi-gastro-restaurace-nastavit-v-pokladne-eet-leden\/","title":{"rendered":"Co mus\u00ed gastro a restaurace nastavit v pokladn\u011b do ledna 2027?"},"content":{"rendered":"

Z\u00e1kon o EET 2.0, kter\u00fd prezident podepsal 17. z\u00e1\u0159\u00ed, nep\u0159in\u00e1\u0161\u00ed jen n\u00e1vrat evidence tr\u017eeb. Jeho sou\u010d\u00e1st\u00ed je da\u0148ov\u00fd bal\u00ed\u010dek s p\u0159\u00edm\u00fdm dopadem na gastronomii: nealkoholick\u00e9 n\u00e1poje pod\u00e1van\u00e9 v r\u00e1mci stravovac\u00ed slu\u017eby budou od 1. ledna 2027 v sn\u00ed\u017een\u00e9 sazb\u011b DPH 12 %. Spropitn\u00e9 zam\u011bstnanc\u016f bude nav\u00edc osvobozeno od dan\u011b z p\u0159\u00edjm\u016f a pojistn\u00e9ho a\u017e do limitu 7 % tr\u017eeb provozovny. Dosud se sn\u00ed\u017een\u00e1 sazba v restaurac\u00edch vztahovala jen na vybran\u00e9 n\u00e1poje \u2014 kohoutkovou vodu, ml\u00e9\u010dn\u00e9 n\u00e1poje a jejich rostlinn\u00e9 alternativy. Limon\u00e1dy, d\u017eusy nebo nealkoholick\u00e9 pivo se obvykle \u00fa\u010dtovaly se z\u00e1kladn\u00ed sazbou 21 %. Nov\u011b se sazba pro nealko sjednot\u00ed s j\u00eddlem.<\/p>\n

Pro provozovatele to znamen\u00e1 technickou pr\u00e1ci ve stejnou dobu, kdy se p\u0159ipravuj\u00ed na EET 2.0. Ta bude evidovat i bezhotovostn\u00ed platby p\u0159i osobn\u00edm kontaktu se z\u00e1kazn\u00edkem \u2014 kartou, mobilem nebo p\u0159es QR k\u00f3d. Zm\u011bna sazeb se tak mus\u00ed prom\u00edtnout do pokladn\u00edho syst\u00e9mu, kter\u00fd bude z\u00e1rove\u0148 odes\u00edlat data finan\u010dn\u00ed spr\u00e1v\u011b.<\/p>\n

Druhou novinkou je spropitn\u00e9. Aby se na n\u011bj osvobozen\u00ed vztahovalo, mus\u00ed j\u00edt o skute\u010dn\u011b dobrovolnou platbu z\u00e1kazn\u00edka a zam\u011bstnavatel mus\u00ed um\u011bt dolo\u017eit jej\u00ed p\u0159ijet\u00ed i rozd\u011blen\u00ed mezi person\u00e1l. Da\u0148ov\u00fd poradce varuje, \u017ee osvobozen\u00ed nelze zneu\u017e\u00edt k vypl\u00e1cen\u00ed \u010d\u00e1sti mzdy pod hlavi\u010dkou d\u00fd\u0161ka. Tady hraje roli i platebn\u00ed termin\u00e1l: \u0159ada termin\u00e1l\u016f um\u00ed zadat spropitn\u00e9 p\u0159\u00edmo p\u0159i platb\u011b kartou, co\u017e vytv\u00e1\u0159\u00ed p\u0159ehlednou stopu, kterou lze p\u0159i rozd\u011blov\u00e1n\u00ed pou\u017e\u00edt.<\/p>\n

Co mus\u00edte ud\u011blat?<\/h2>\n

Restaurace, kav\u00e1rny, bistra:<\/strong> Do konce roku bude pot\u0159eba p\u0159e\u0159adit polo\u017eky nealka do nov\u00e9 sazby v pokladn\u011b i \u00fa\u010detnictv\u00ed a p\u0159epo\u010d\u00edtat cenov\u00e9 kalkulace. Ni\u017e\u0161\u00ed DPH podle poradce automaticky neznamen\u00e1 ni\u017e\u0161\u00ed cenu pro hosta \u2014 o kone\u010dn\u00e9 cen\u011b rozhoduje provozovatel.<\/p>\n

Zam\u011bstnavatel\u00e9 v gastru:<\/strong> Je vhodn\u00e9 nastavit intern\u00ed pravidla evidence, rozd\u011blov\u00e1n\u00ed a v\u00fdplaty spropitn\u00e9ho. Evidovan\u00fd p\u0159\u00edjem m\u016f\u017ee person\u00e1lu pomoci t\u0159eba p\u0159i \u017e\u00e1dosti o hypot\u00e9ku.<\/p>\n

Prodejny bez stravovac\u00ed slu\u017eby:<\/strong> Zm\u011bna sazby se t\u00fdk\u00e1 n\u00e1poj\u016f pod\u00e1van\u00fdch v r\u00e1mci stravovac\u00ed slu\u017eby, ne b\u011b\u017en\u00e9ho prodeje n\u00e1poj\u016f v obchod\u011b.<\/p>\n

 <\/p>\n

Jak to ud\u011blat?<\/h2>\n
    \n
  1. Zeptejte se dodavatele pokladn\u00edho softwaru, zda a kdy nasad\u00ed aktualizaci s novou sazbou DPH pro nealko a jak ji spoj\u00ed s p\u0159\u00edpravou na EET 2.0.<\/li>\n
  2. Projd\u011bte n\u00e1pojov\u00fd l\u00edstek a ozna\u010dte polo\u017eky, kter\u00e9 se p\u0159esunou z 21 % do 12 %; p\u0159epo\u010d\u00edtejte mar\u017ee.<\/li>\n
  3. Ov\u011b\u0159te, jestli v\u00e1\u0161 platebn\u00ed termin\u00e1l um\u00ed zad\u00e1vat spropitn\u00e9 a jak se tato \u010d\u00e1stka zobrazuje ve v\u00fdpisech a vy\u00fa\u010dtov\u00e1n\u00ed.<\/li>\n
  4. Sepi\u0161te jednoduch\u00e9 intern\u00ed pravidlo pro rozd\u011blov\u00e1n\u00ed spropitn\u00e9ho a ve\u010fte k n\u011bmu evidenci.<\/li>\n
  5. Konkr\u00e9tn\u00ed nastaven\u00ed sazeb a evidence spropitn\u00e9ho konzultujte s \u00fa\u010detn\u00edm<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

    Z\u00e1kon o EET 2.0, kter\u00fd prezident podepsal 17. z\u00e1\u0159\u00ed, nep\u0159in\u00e1\u0161\u00ed jen n\u00e1vrat evidence tr\u017eeb. Jeho sou\u010d\u00e1st\u00ed je da\u0148ov\u00fd bal\u00ed\u010dek s p\u0159\u00edm\u00fdm dopadem na gastronomii: nealkoholick\u00e9 n\u00e1poje pod\u00e1van\u00e9 v r\u00e1mci stravovac\u00ed slu\u017eby budou od 1. ledna 2027 v sn\u00ed\u017een\u00e9 sazb\u011b DPH 12 %. Spropitn\u00e9 zam\u011bstnanc\u016f bude nav\u00edc osvobozeno od dan\u011b z p\u0159\u00edjm\u016f a pojistn\u00e9ho a\u017e do […]<\/p>\n","protected":false},"author":45,"featured_media":10250,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[53],"tags":[70,137,138,158],"class_list":["post-10249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-eet","tag-gastronomie","tag-pokladni-systemy-2","tag-spropitne"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t