{"id":8065,"date":"2026-05-06T14:27:47","date_gmt":"2026-05-06T12:27:47","guid":{"rendered":"https:\/\/www.biznisa.com\/?p=8065"},"modified":"2026-05-06T14:27:47","modified_gmt":"2026-05-06T12:27:47","slug":"eet-2-0-schvalena-startuje-leden-2027","status":"publish","type":"post","link":"https:\/\/www.biznisa.com\/en\/eet-2-0-schvalena-startuje-leden-2027\/","title":{"rendered":"EET 2.0 schv\u00e1lena vl\u00e1dou. Co budou podnikatel\u00e9 od ledna 2027 re\u00e1ln\u011b d\u011blat jinak"},"content":{"rendered":"

Vl\u00e1da schv\u00e1lila EET 2.0. Spust\u00ed se 1. ledna 2027, prvn\u00ed m\u011bs\u00edc bude pilotn\u00ed. Ministerstvo financ\u00ed o\u010dek\u00e1v\u00e1 ro\u010dn\u00ed p\u0159\u00ednos do ve\u0159ejn\u00fdch rozpo\u010dt\u016f kolem 14,4 miliardy korun. Kl\u00ed\u010dov\u00fd rozd\u00edl oproti p\u016fvodn\u00ed EET (2016\u20132020) je v z\u00e1b\u011bru: do evidence nov\u011b spadnou i bezhotovostn\u00ed platby \u2014 karty a QR k\u00f3dy fyzicky p\u0159ijat\u00e9 v obchod\u011b nebo restauraci. Faktury a online transakce z \u00fa\u010dtu na \u00fa\u010det evidenci podl\u00e9hat nebudou. N\u00e1vrh te\u010f m\u00ed\u0159\u00ed do Sn\u011bmovny a Sen\u00e1tu.<\/p>\n

Co se zm\u011bnilo?<\/h3>\n

EET 2.0 je v\u011bdom\u011b \u201eodleh\u010den\u00e1“ verze. Ministerstvo financ\u00ed omezilo mno\u017estv\u00ed \u00fadaj\u016f, kter\u00e9 podnikatel pos\u00edl\u00e1: jen celkov\u00e1 \u010d\u00e1stka, m\u00edsto a \u010das tr\u017eby<\/strong> \u2014 \u017e\u00e1dn\u00e1 DPH, \u017e\u00e1dn\u00e9 polo\u017eky zbo\u017e\u00ed, \u017e\u00e1dn\u00e9 \u00fadaje o z\u00e1kazn\u00edkovi. Pap\u00edrov\u00e9 \u00fa\u010dtenky se ru\u0161\u00ed a vystavuj\u00ed se jen na vy\u017e\u00e1d\u00e1n\u00ed. Pro nejmen\u0161\u00ed podnikatele s ro\u010dn\u00edmi p\u0159\u00edjmy do 1 milionu korun, kte\u0159\u00ed jsou v prvn\u00edm p\u00e1smu pau\u0161\u00e1ln\u00ed dan\u011b, vznikne re\u017eim EET-off<\/strong> \u2014 nam\u00edsto evidence plat\u00ed 1 500 K\u010d m\u011bs\u00ed\u010dn\u011b pau\u0161\u00e1ln\u00ed dan\u011b (oproti dne\u0161n\u00edm 100 K\u010d). Ti tr\u017eby evidovat nemus\u00ed.<\/p>\n

Vedle samotn\u00e9 evidence schv\u00e1lila vl\u00e1da i da\u0148ov\u00e9 \u00falevy: DPH na nealkoholick\u00e9 n\u00e1poje v gastronomii kles\u00e1 z 21 % na 12 %<\/strong> a spropitn\u00e9 se pro zam\u011bstnance v gastru osvobozuje od dan\u011b z p\u0159\u00edjmu i pojistn\u00e9ho<\/strong>. Podle ministryn\u011b financ\u00ed Aleny Schillerov\u00e9 to m\u00e1 motivovat zam\u011bstnance gastra, aby spropitn\u00e9 vykazovali, \u010d\u00edm\u017e si zlep\u0161\u00ed ofici\u00e1ln\u00ed mzdu (= snaz\u0161\u00ed p\u0159\u00edstup k hypot\u00e9ce nebo \u00fav\u011bru). Ekonomov\u00e9 i opozice (ODS) zat\u00edm opatrn\u011b \u2014 zva\u017euj\u00ed, zda n\u00e1vrh skute\u010dn\u011b p\u0159inese 14 miliard a zda se v\u00fdjimka pro pau\u0161\u00e1ln\u00ed da\u0148 1. p\u00e1sma re\u00e1ln\u011b vyplat\u00ed.<\/p>\n

Co to znamen\u00e1 pro v\u00e1s?<\/h3>\n

Pokud p\u0159ij\u00edm\u00e1te platby kartou nebo QR k\u00f3dem v kamenn\u00e9 prodejn\u011b, restauraci nebo na pobo\u010dce \u2014 jste v z\u00e1b\u011bru<\/strong>. Bezhotovostn\u00ed platby evidenci nikdy p\u0159edt\u00edm nepodl\u00e9haly, tak\u017ee to je \u00fapln\u011b nov\u00e1 povinnost<\/strong> pro v\u011bt\u0161inu obchodn\u00edk\u016f. St\u00e1vaj\u00edc\u00ed pokladn\u00ed syst\u00e9my by m\u011bly s aktualizac\u00ed zvl\u00e1dnout odes\u00edlat data; Finan\u010dn\u00ed spr\u00e1va zve\u0159ejn\u00ed technick\u00e9 pokyny v polovin\u011b \u010dervna 2026 a od prosince spust\u00ed bezplatnou aplikaci \u201eMoje EET“ pro nejmen\u0161\u00ed podnikatele.<\/p>\n

E-shopy, kter\u00e9 vystavuj\u00ed faktury nebo p\u0159ij\u00edmaj\u00ed platby p\u0159es platebn\u00ed br\u00e1nu z \u00fa\u010dtu na \u00fa\u010det, se EET net\u00fdk\u00e1 p\u0159\u00edmo \u2014 pokud ale provozuj\u00ed i fyzick\u00fd odb\u011brov\u00fd bod nebo p\u0159ij\u00edmaj\u00ed v termin\u00e1lu, ten provoz spad\u00e1 pod evidenci. Gastro segment dostane pozitivn\u00ed vedlej\u0161\u00ed efekt: ni\u017e\u0161\u00ed DPH na nealko + osvobozen\u00e9 spropitn\u00e9. Pro mal\u00e9 \u017eivnostn\u00edky s ro\u010dn\u00edmi tr\u017ebami pod 1 milion K\u010d v 1. p\u00e1smu pau\u0161\u00e1lu je naopak nutn\u00e9 spo\u010d\u00edtat, zda re\u017eim EET-off (1 500 K\u010d\/m\u011bs\u00edc) vyjde lacin\u011bji ne\u017e po\u0159izov\u00e1n\u00ed pokladn\u00edho \u0159e\u0161en\u00ed.<\/p>\n

Co byste si m\u011bli odn\u00e9st<\/h3>\n
    \n
  1. Inventarizujte sv\u00e9 platebn\u00ed body.<\/strong> Sepi\u0161te si, kde fyzicky p\u0159ij\u00edm\u00e1te platby \u2014 termin\u00e1lem, hotov\u011b, QR k\u00f3dem. Online platby p\u0159es br\u00e1nu z \u00fa\u010dtu na \u00fa\u010det nepat\u0159\u00ed do EET.<\/li>\n
  2. Zkontrolujte sv\u016fj pokladn\u00ed syst\u00e9m.<\/strong> V\u011bt\u0161ina modern\u00edch pokladn\u00edch \u0159e\u0161en\u00ed (Dotyka\u010dka, Storyous, iKelp, Markeeta a dal\u0161\u00ed) by m\u011bla EET 2.0 zvl\u00e1dnout aktualizac\u00ed. Pokud pou\u017e\u00edv\u00e1te star\u0161\u00ed syst\u00e9m, ptejte se dodavatele u\u017e te\u010f, zda bude do prosince 2026 p\u0159ipraven.<\/li>\n
  3. Spo\u010d\u00edtejte EET-off.<\/strong> Pokud jste v 1. p\u00e1smu pau\u0161\u00e1ln\u00ed dan\u011b a ro\u010dn\u00ed tr\u017eby pod 1 milion K\u010d, EET-off (1 500 K\u010d\/m\u011bs\u00edc) v\u00e1s zbav\u00ed evidence. Porovnejte s n\u00e1klady na pokladn\u00ed \u0159e\u0161en\u00ed.<\/li>\n
  4. Gastro: p\u0159ipravte se na sn\u00ed\u017eenou DPH.<\/strong> Od 1. ledna 2027 nealko v gastru z 21 % na 12 %. Aktualizujte cen\u00edk a pokladnu.<\/li>\n
  5. Sledujte \u010derven 2026.<\/strong> V polovin\u011b \u010dervna zve\u0159ejn\u00ed Finan\u010dn\u00ed spr\u00e1va technick\u00e9 pokyny pro v\u00fdvoj\u00e1\u0159e pokladn\u00edch syst\u00e9m\u016f. To je kl\u00ed\u010dov\u00fd moment, kdy budete v\u011bd\u011bt, jestli v\u00e1\u0161 dodavatel st\u00edh\u00e1.<\/li>\n<\/ol>\n

    Slovn\u00ed\u010dek pojm\u016f<\/h3>\n
      \n
    • EET<\/strong> \u2014 elektronick\u00e1 evidence tr\u017eeb, povinn\u00e9 odes\u00edl\u00e1n\u00ed informac\u00ed o tr\u017eb\u011b (\u010d\u00e1stka, m\u00edsto, \u010das) Finan\u010dn\u00ed spr\u00e1v\u011b v re\u00e1ln\u00e9m \u010dase.<\/li>\n
    • EET-off<\/strong> \u2014 v\u00fdjimkov\u00fd re\u017eim pro mal\u00e9 podnikatele s ro\u010dn\u00edmi tr\u017ebami do 1 mil. K\u010d v 1. p\u00e1smu pau\u0161\u00e1ln\u00ed dan\u011b. M\u00edsto evidence plat\u00ed pevnou \u010d\u00e1stku 1 500 K\u010d\/m\u011bs\u00edc.<\/li>\n
    • Pau\u0161\u00e1ln\u00ed da\u0148<\/strong> \u2014 zjednodu\u0161en\u00fd re\u017eim pro OSV\u010c, kde m\u00edsto p\u0159izn\u00e1n\u00ed DPFO + soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed plat\u00ed jednu pevnou \u010d\u00e1stku m\u011bs\u00ed\u010dn\u011b. M\u00e1 3 p\u00e1sma podle ro\u010dn\u00edch p\u0159\u00edjm\u016f.<\/li>\n
    • QR platba<\/strong> \u2014 platba mobiln\u00edm telefonem skenov\u00e1n\u00edm QR k\u00f3du (typicky p\u0159es bankovn\u00ed aplikaci), v EET 2.0 se eviduje stejn\u011b jako platba kartou.<\/li>\n
    • Cash register system<\/strong> \u2014 software a hardware (termin\u00e1l, tablet, mobil), kter\u00fd p\u0159ij\u00edm\u00e1 platby, eviduje tr\u017eby a komunikuje s Finan\u010dn\u00ed spr\u00e1vou.<\/li>\n
    • Sleva na studenta a \u0161kolkovn\u00e9<\/strong> \u2014 da\u0148ov\u00e9 \u00falevy, kter\u00e9 vl\u00e1da v r\u00e1mci stejn\u00e9ho bal\u00edku znovu zav\u00e1d\u00ed (zru\u0161eny byly konsolida\u010dn\u00edm bal\u00ed\u010dkem v roce 2024).<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

      Vl\u00e1da schv\u00e1lila EET 2.0. Spust\u00ed se 1. ledna 2027, prvn\u00ed m\u011bs\u00edc bude pilotn\u00ed. Ministerstvo financ\u00ed o\u010dek\u00e1v\u00e1 ro\u010dn\u00ed p\u0159\u00ednos do ve\u0159ejn\u00fdch rozpo\u010dt\u016f kolem 14,4 miliardy korun. Kl\u00ed\u010dov\u00fd rozd\u00edl oproti p\u016fvodn\u00ed EET (2016\u20132020) je v z\u00e1b\u011bru: do evidence nov\u011b spadnou i bezhotovostn\u00ed platby \u2014 karty a QR k\u00f3dy fyzicky p\u0159ijat\u00e9 v obchod\u011b nebo restauraci. Faktury a online […]<\/p>\n","protected":false},"author":45,"featured_media":8067,"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],"class_list":["post-8065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-eet"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.biznisa.com\/wp-content\/uploads\/2026\/05\/eet-2-0-schvalena-startuje-leden-2027.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/posts\/8065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/comments?post=8065"}],"version-history":[{"count":3,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/posts\/8065\/revisions"}],"predecessor-version":[{"id":8098,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/posts\/8065\/revisions\/8098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/media\/8067"}],"wp:attachment":[{"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/media?parent=8065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/categories?post=8065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.biznisa.com\/en\/wp-json\/wp\/v2\/tags?post=8065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}