{"id":1792,"date":"2025-07-31T11:42:07","date_gmt":"2025-07-31T09:42:07","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1792"},"modified":"2025-07-31T11:42:09","modified_gmt":"2025-07-31T09:42:09","slug":"preruseni-zivnosti-krok-za-krokem-vse-co-musite-vedet","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/preruseni-zivnosti-krok-za-krokem-vse-co-musite-vedet\/","title":{"rendered":"P\u0159eru\u0161en\u00ed \u017eivnosti krok za krokem: v\u0161e, co mus\u00edte v\u011bd\u011bt"},"content":{"rendered":"\n<p>P\u0159eru\u0161en\u00ed \u017eivnosti je praktick\u00fdm \u0159e\u0161en\u00edm pro podnikatele, kte\u0159\u00ed do\u010dasn\u011b necht\u011bj\u00ed nebo nemohou podnikat, ale pl\u00e1nuj\u00ed se k \u010dinnosti v budoucnu vr\u00e1tit. Oproti trval\u00e9mu ukon\u010den\u00ed je administrativn\u011b jednodu\u0161\u0161\u00ed, a nav\u00edc bez poplatk\u016f.<\/p>\n\n\n\n<p>Na rozd\u00edl od zru\u0161en\u00ed, kter\u00e9 je definitivn\u00ed a p\u0159i jeho\u017e op\u011btovn\u00e9m zah\u00e1jen\u00ed mus\u00edte znovu \u017e\u00e1dat o \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed a uhradit spr\u00e1vn\u00ed poplatek (1 000 K\u010d), p\u0159eru\u0161en\u00e1 \u017eivnost z\u016fst\u00e1v\u00e1 v \u017eivnostensk\u00e9m rejst\u0159\u00edku ve\u0159ejn\u011b viditeln\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Doba p\u0159eru\u0161en\u00ed<\/h2>\n\n\n\n<p>P\u0159eru\u0161en\u00ed nelze prov\u00e9st na dobu neur\u010ditou \u2013 v\u017edy je nutn\u00e9 uv\u00e9st konkr\u00e9tn\u00ed obdob\u00ed. Toto obdob\u00ed v\u0161ak m\u016f\u017ee b\u00fdt libovoln\u011b dlouh\u00e9, t\u0159eba i sto let.<\/p>\n\n\n\n<p>Za p\u0159eru\u0161en\u00ed \u010dinnosti se podle pokynu GF\u0158 \u010d. D-59 pova\u017euj\u00ed i p\u0159\u00edpady, kdy:<\/p>\n\n\n\n<ul>\n<li>poplatn\u00edk p\u0159eru\u0161\u00ed \u010dinnost podle \u00a7 7 odst. 1 p\u00edsm. a) a\u017e c) a \u00a7 7 odst. 2 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f a m\u00e1 p\u0159\u00edjmy pouze podle \u00a7 7 odst. 1 p\u00edsm. d) t\u00e9ho\u017e z\u00e1kona (nap\u0159\u00edklad pod\u00edl spole\u010dn\u00edka na zisku v.o.s. nebo komplement\u00e1\u0159e k.s.),<\/li>\n\n\n\n<li>poplatn\u00edk je na mate\u0159sk\u00e9 dovolen\u00e9 a \u010dinnost nevykon\u00e1v\u00e1, ani prost\u0159ednictv\u00edm sv\u00fdch zam\u011bstnanc\u016f.<\/li>\n<\/ul>\n\n\n\n<p>Pokud nem\u00e1te zam\u011bstn\u00e1n\u00ed, kter\u00e9 by navazovalo na podnik\u00e1n\u00ed, nezapome\u0148te se registrovat na \u00da\u0159adu pr\u00e1ce. V takov\u00e9m p\u0159\u00edpad\u011b za v\u00e1s st\u00e1t hrad\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed a p\u0159i spln\u011bn\u00ed podm\u00ednek (minim\u00e1ln\u011b 12 m\u011bs\u00edc\u016f d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed v posledn\u00edch dvou letech) m\u016f\u017eete m\u00edt n\u00e1rok na podporu v nezam\u011bstnanosti.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ozn\u00e1men\u00ed p\u0159eru\u0161en\u00ed<\/h2>\n\n\n\n<p>P\u0159eru\u0161en\u00ed mus\u00edte ozn\u00e1mit t\u0159em instituc\u00edm \u2013 finan\u010dn\u00edmu \u00fa\u0159adu, spr\u00e1v\u011b soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00ed poji\u0161\u0165ovn\u011b. Nejjednodu\u0161\u0161\u00ed cestou je vypln\u011bn\u00ed Zm\u011bnov\u00e9ho listu na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b, kde m\u016f\u017eete za\u0161krtnout, aby ozn\u00e1men\u00ed t\u011bmto instituc\u00edm \u00fa\u0159ad provedl za v\u00e1s. Formul\u00e1\u0159 lze snadno vyplnit i elektronicky. P\u0159eru\u0161en\u00ed v\u0161ak nelze ozn\u00e1mit zp\u011btn\u011b, proto je pot\u0159eba v\u0161e vy\u0159\u00eddit v\u010das.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n\n\n\n<p>Pokud \u010dinnost p\u0159eru\u0161\u00edte a do term\u00ednu pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ji neobnov\u00edte, postupuje se stejn\u011b, jako by byla \u010dinnost ukon\u010dena. Pokud ji obnov\u00edte, hled\u00ed se na obdob\u00ed p\u0159eru\u0161en\u00ed tak, jako by k p\u0159eru\u0161en\u00ed nedo\u0161lo.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee \u010dinnost nebude obnovena, mus\u00ed se z\u00e1klad dan\u011b zv\u00fd\u0161it o polo\u017eky uveden\u00e9 v \u00a7 23 odst. 8 p\u00edsm. b) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, nap\u0159\u00edklad:<\/p>\n\n\n\n<ul>\n<li>U poplatn\u00edka vedouc\u00edho \u00fa\u010detnictv\u00ed o z\u016fstatky vytvo\u0159en\u00fdch rezerv, opravn\u00fdch polo\u017eek a z\u00e1loh, kter\u00e9 by byly z\u00fa\u010dtov\u00e1ny prost\u0159ednictv\u00edm \u00fa\u010dt\u016f n\u00e1klad\u016f a v\u00fdnos\u016f, v\u00fdnos\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed, v\u00fddaj\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed, p\u0159\u00edjm\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed a n\u00e1klad\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed. N\u00e1jemn\u00e9 a \u00faplata u finan\u010dn\u00edho leasingu se do z\u00e1kladu dan\u011b zahrne pouze v pom\u011brn\u00e9 v\u00fd\u0161i p\u0159ipadaj\u00edc\u00ed ze sjednan\u00e9 doby na p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed do ukon\u010den\u00ed \u010dinnosti<\/li>\n\n\n\n<li>u da\u0148ov\u00e9 evidence o hodnotu pohled\u00e1vek a dluh\u016f, cenu nespot\u0159ebovan\u00fdch z\u00e1sob a z\u016fstatky vytvo\u0159en\u00fdch rezerv,<\/li>\n\n\n\n<li>p\u0159i uplat\u0148ov\u00e1n\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f o hodnotu pohled\u00e1vek, kter\u00e9 by p\u0159i \u00fahrad\u011b byly zdaniteln\u00fdm p\u0159\u00edjmem.<\/li>\n<\/ul>\n\n\n\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok, ve kter\u00e9m do\u0161lo k p\u0159eru\u0161en\u00ed, se pod\u00e1v\u00e1 ve standardn\u00ed lh\u016ft\u011b (tak\u017ee za rok 2025 pod\u00e1te do 1.4.2026, p\u0159\u00edpadn\u011b do 1.5.2026 elektronicky.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">DPH p\u0159i p\u0159eru\u0161en\u00ed \u010dinnosti<\/h2>\n\n\n\n<p>Pokud jste pl\u00e1tcem DPH, p\u0159eru\u0161en\u00edm \u017eivnosti va\u0161e registrace nezanik\u00e1. St\u00e1le z\u016fst\u00e1v\u00e1te pl\u00e1tcem a m\u00e1te povinnost pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH \u2013 b\u011bhem p\u0159eru\u0161en\u00ed p\u016fjde o nulov\u00e1 p\u0159izn\u00e1n\u00ed. Kontroln\u00ed hl\u00e1\u0161en\u00ed se v tomto p\u0159\u00edpad\u011b pod\u00e1vat nemus\u00ed.<\/p>\n\n\n\n<p>Pokud chcete p\u0159estat b\u00fdt pl\u00e1tcem DPH, je nutn\u00e9 postupovat standardn\u011b a po\u017e\u00e1dat o zru\u0161en\u00ed registrace.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Pokud se k&nbsp;p\u0159eru\u0161en\u00ed \u010dinnosti chyst\u00e1te, nev\u00e1hejte n\u00e1s kontaktovat. Spr\u00e1vn\u011b zvolen\u00fd postup v\u00e1m u\u0161et\u0159\u00ed \u010das, starosti i p\u0159\u00edpadn\u00e9 sankce.<\/p>\n\n\n<figure class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" srcset=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-scaled.jpg 2560w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-400x267.jpg 400w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-1024x683.jpg 1024w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-768x512.jpg 768w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-440x294.jpg 440w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/pexels-bidvine-517980-1249611-660x440.jpg 660w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>P\u0159eru\u0161en\u00ed \u017eivnosti je praktick\u00fdm \u0159e\u0161en\u00edm pro podnikatele, kte\u0159\u00ed do\u010dasn\u011b necht\u011bj\u00ed nebo nemohou podnikat, ale pl\u00e1nuj\u00ed se k \u010dinnosti v budoucnu vr\u00e1tit. Oproti trval\u00e9mu ukon\u010den\u00ed je administrativn\u011b jednodu\u0161\u0161\u00ed, a&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1801,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,14,19,27],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1792"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1792"}],"version-history":[{"count":6,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1792\/revisions"}],"predecessor-version":[{"id":1804,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1792\/revisions\/1804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1801"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}