{"id":1824,"date":"2025-10-07T09:33:42","date_gmt":"2025-10-07T07:33:42","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1824"},"modified":"2025-10-07T09:33:45","modified_gmt":"2025-10-07T07:33:45","slug":"jak-se-meni-odpisy-fotovoltaickych-elektraren-od-1-8-2025","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/jak-se-meni-odpisy-fotovoltaickych-elektraren-od-1-8-2025\/","title":{"rendered":"Jak se m\u011bn\u00ed odpisy fotovoltaick\u00fdch elektr\u00e1ren od 1. 8. 2025"},"content":{"rendered":"\n
Je\u0161t\u011b doned\u00e1vna platilo, \u017ee fotovoltaick\u00e9 elektr\u00e1rny (FVE) m\u011bly v da\u0148ov\u00fdch p\u0159edpisech speci\u00e1ln\u00ed re\u017eim. Podle \u00a7 30b z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f se cel\u00e1 technologie odepisovala rovnom\u011brn\u011b, bez p\u0159eru\u0161en\u00ed, po dobu 240 m\u011bs\u00edc\u016f \u2013 tedy p\u0159esn\u011b 20 let. Tento postup byl jednoduch\u00fd: ka\u017ed\u00fd m\u011bs\u00edc stejn\u00fd odpis, \u017e\u00e1dn\u00e1 mo\u017enost zrychlen\u00ed, \u017e\u00e1dn\u00e1 mo\u017enost p\u0159eru\u0161en\u00ed.<\/p>\n\n\n\n
To se v\u0161ak od 1. srpna 2025 m\u011bn\u00ed. Zru\u0161en\u00edm \u00a7 30b p\u0159ich\u00e1z\u00ed fotovoltaika o sv\u016fj zvl\u00e1\u0161tn\u00ed re\u017eim a bude se odepisovat jako ka\u017ed\u00fd jin\u00fd majetek. Prakticky to znamen\u00e1, \u017ee jednotliv\u00e9 \u010d\u00e1sti FVE se nov\u011b mus\u00ed rozd\u011blit a za\u0159adit do odpisov\u00fdch skupin podle klasifikace CZ-CPA a CZ-CC.<\/p>\n\n\n\n
\n
Technologick\u00e1 \u010d\u00e1st<\/strong> (panely, m\u011bni\u010de, rozvad\u011b\u010de) bude v\u011bt\u0161inou spadat do 2. nebo 3. odpisov\u00e9 skupiny<\/strong> \u2013 tedy s dobou odpisov\u00e1n\u00ed 5 nebo 10 let, zat\u0159\u00edd\u00ed se dle klasifikace CZ-CPA.<\/li>\n\n\n\n
Nosn\u00e9 konstrukce<\/strong> a dal\u0161\u00ed stavebn\u00ed \u010d\u00e1sti p\u016fjdou do 4.\u20136. odpisov\u00e9 skupiny<\/strong>, tedy s odpisem 20\u201350 let, zat\u0159\u00edd\u00ed se dle klasifikace CZ-CC.<\/li>\n\n\n\n
Bateriov\u00e1 \u00falo\u017ei\u0161t\u011b<\/strong>, kter\u00e1 neslou\u017e\u00ed k v\u00fdrob\u011b, ale k ukl\u00e1d\u00e1n\u00ed elekt\u0159iny, se \u0159ad\u00ed do 2. odpisov\u00e9 skupiny<\/strong> (5 let).<\/li>\n<\/ul>\n\n\n\n
Poplatn\u00edci si tak\u00e9 mohou vybrat, zda cht\u011bj\u00ed odepisovat rovnom\u011brn\u011b, nebo zrychlen\u011b \u2013 a co je d\u016fle\u017eit\u00e9, nov\u011b lze odpisy i p\u0159eru\u0161it. To d\u00e1v\u00e1 firm\u00e1m i dom\u00e1cnostem v\u00edce flexibility, nap\u0159\u00edklad pokud v ur\u010dit\u00e9m roce o\u010dek\u00e1vaj\u00ed ni\u017e\u0161\u00ed zisk a odpisy by nevyu\u017eily.<\/p>\n\n\n\n
P\u0159echodn\u00e1 pravidla<\/h2>\n\n\n\n
\n
Kdo za\u010dal odepisovat fotovoltaiku je\u0161t\u011b p\u0159ed 1. 7. 2024<\/strong>, pokra\u010duje d\u00e1l ve star\u00e9m re\u017eimu (20 let rovnom\u011brn\u011b).<\/li>\n\n\n\n
Kdo ji po\u0159\u00eddil od 1. 7. 2024 do 31. 7. 2025<\/strong>, m\u016f\u017ee si vybrat \u2013 bu\u010f z\u016fstat u dvacetilet\u00e9ho rovnom\u011brn\u00e9ho odpisu, nebo p\u0159ej\u00edt na nov\u00fd syst\u00e9m s rozd\u011blen\u00edm na \u010d\u00e1sti.<\/li>\n\n\n\n
V\u0161e, co bude po\u0159\u00edzeno od 1. 8. 2025<\/strong>, u\u017e spadne v\u00fdhradn\u011b do nov\u00e9ho re\u017eimu.<\/li>\n<\/ul>\n\n\n\n
P\u0159\u00edklad z praxe<\/h2>\n\n\n\n
P\u0159edstavme si fotovoltaiku po\u0159\u00edzenou za 1 000 000 K\u010d<\/strong>. Podle star\u00fdch pravidel (\u00a7 30b) se odepisovala rovnom\u011brn\u011b 20 let, tedy 4 167 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n\n\n\n
Podle nov\u00fdch pravidel m\u016f\u017ee vypadat situace takto:<\/p>\n\n\n\n
\n
panely a technologie<\/strong> (700 000 K\u010d) v 2. skupin\u011b \u2192 rovnom\u011brn\u00fd odpis v prvn\u00edm roce 77 000 K\u010d, v n\u00e1sleduj\u00edc\u00edch letech 155 750 K\u010d, za 5 let kompletn\u011b odeps\u00e1no<\/li>\n\n\n\n
konstrukce a z\u00e1klady<\/strong> (300 000 K\u010d) ve 4. skupin\u011b \u2192 rovnom\u011brn\u00fd odpis v prvn\u00edm roce 6 450 K\u010d, v n\u00e1sleduj\u00edc\u00edch letech 15 450 K\u010d<\/li>\n<\/ul>\n\n\n\n
Nam\u00edsto stejn\u00e9ho mal\u00e9ho odpisu dvacet let m\u016f\u017ee poplatn\u00edk u nov\u00e9 fotovoltaiky dostat v\u00fdraznou da\u0148ovou \u00falevu u\u017e b\u011bhem prvn\u00edch p\u011bti let, p\u0159i\u010dem\u017e odpisy je mo\u017en\u00e9 p\u0159eru\u0161it, pokud by byl da\u0148ov\u00fd z\u00e1klad ni\u017e\u0161\u00ed.<\/p>\n\n\n\n
FVE jako sou\u010d\u00e1st stavby a do\u010dasn\u00e1 stavba<\/h2>\n\n\n\n
Pokud je fotovoltaick\u00e1 elektr\u00e1rna zdrojem elekt\u0159iny p\u0159\u00edmo pro konkr\u00e9tn\u00ed budovu (nap\u0159\u00edklad rodinn\u00fd d\u016fm), pak se pro \u00fa\u010dely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f odepisuje jako sou\u010d\u00e1st t\u00e9to stavby podle P\u0159\u00edlohy \u010d. 1 k ZDP.<\/p>\n\n\n\n
Jin\u00e1 situace nast\u00e1v\u00e1 u tzv. do\u010dasn\u00fdch staveb. V takov\u00e9m p\u0159\u00edpad\u011b se na technologickou \u010d\u00e1st FVE uplatn\u00ed fikce samostatn\u00e9 hmotn\u00e9 movit\u00e9 v\u011bci (\u010di v\u00edce samostatn\u00fdch v\u011bc\u00ed) podle \u00a7 26 odst. 2 ZDP. Pokud stavebn\u00ed \u00fa\u0159ad p\u0159edem stanov\u00ed omezenou dobu trv\u00e1n\u00ed stavby, vztahuje se tato \u201edo\u010dasnost\u201c na celou FVE, tedy i na jej\u00ed technologick\u00e9 \u010d\u00e1sti. Finan\u010dn\u00ed spr\u00e1va \u010cR v n\u00e1vaznosti na dlouhodobou praxi p\u0159itom deklarovala, \u017ee technologick\u00e9 \u010d\u00e1sti FVE bude nad\u00e1le mo\u017en\u00e9 odpisovat jako samostatn\u00fd majetek dle standardn\u00edch pravidel, zat\u00edmco stavebn\u00ed \u010d\u00e1st stavby se bude odepisovat podle \u00a7 30 odst. 4 ZDP \u2013 tedy po dobu \u017eivotnosti nebo doby trv\u00e1n\u00ed do\u010dasn\u00e9 stavby.<\/p>\n\n\n\n
<\/p>\n\n\n\n
Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed k t\u00e9to problematice nav\u00edc vydalo metodiku, kter\u00e1 sjednocuje v\u00fdklad a m\u00e1 zajistit jednotn\u00fd postup v praxi.<\/p>\n\n\n\n
<\/p>\n\n\n\n
Zm\u011bny v odpisov\u00e1n\u00ed fotovoltaick\u00fdch elektr\u00e1ren p\u0159in\u00e1\u0161ej\u00ed v\u00edce mo\u017enost\u00ed, ale i nutnost pe\u010dliv\u00e9ho posouzen\u00ed ka\u017ed\u00e9ho p\u0159\u00edpadu. Ka\u017ed\u00e1 instalace m\u016f\u017ee m\u00edt jinou strukturu i da\u0148ov\u00e9 dopady, a proto doporu\u010dujeme konzultovat konkr\u00e9tn\u00ed situaci s odborn\u00edkem. Pokud pot\u0159ebujete poradit, jak spr\u00e1vn\u011b zat\u0159\u00eddit a odepisovat va\u0161i FVE podle nov\u00fdch pravidel, obra\u0165te se na n\u00e1s \u2013 r\u00e1di v\u00e1m s t\u00edm pom\u016f\u017eeme.<\/p>\n\n\n<\/figure>","protected":false},"excerpt":{"rendered":"
Je\u0161t\u011b doned\u00e1vna platilo, \u017ee fotovoltaick\u00e9 elektr\u00e1rny (FVE) m\u011bly v da\u0148ov\u00fdch p\u0159edpisech speci\u00e1ln\u00ed re\u017eim. Podle \u00a7 30b z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f se cel\u00e1 technologie odepisovala rovnom\u011brn\u011b, bez p\u0159eru\u0161en\u00ed,…<\/p>\n","protected":false},"author":3,"featured_media":1825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,33,32,35,34,15],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1824"}],"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=1824"}],"version-history":[{"count":1,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1824\/revisions"}],"predecessor-version":[{"id":1827,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1824\/revisions\/1827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1825"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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