{"id":1284,"date":"2023-12-14T15:09:34","date_gmt":"2023-12-14T14:09:34","guid":{"rendered":"https:\/\/www.freelance.cz\/blog\/?p=1284"},"modified":"2023-12-12T15:11:45","modified_gmt":"2023-12-12T14:11:45","slug":"strasak-jmenem-kontrola-z-financniho-uradu-jak-se-na-ni-pripravit","status":"publish","type":"post","link":"https:\/\/www.freelance.cz\/blog\/strasak-jmenem-kontrola-z-financniho-uradu-jak-se-na-ni-pripravit\/","title":{"rendered":"Stra\u0161\u00e1k jm\u00e9nem kontrola z finan\u010dn\u00edho \u00fa\u0159adu: Jak se na ni p\u0159ipravit?"},"content":{"rendered":"\n<p>Kdo je p\u0159ipraven, nen\u00ed p\u0159ekvapen. \u0160ance, \u017ee v\u00e1m doma zaklepe kontrola z \u201eber\u0148\u00e1ku\u201c je sice mal\u00e1, ale ne nulov\u00e1. Co byste o kontrole z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu m\u011bli v\u011bd\u011bt a na co se p\u0159ipravit?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je kontrola z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu neboli da\u0148ov\u00e1 kontrola?<\/h2>\n\n\n\n<p>Finan\u010dn\u00ed \u00fa\u0159ad si v\u00e1s m\u016f\u017ee proklepnout dv\u011bma zp\u016fsoby. Prvn\u00edm je klasicky <strong>da\u0148ov\u00e1 kontrola<\/strong>, kdy se spr\u00e1vce dan\u011b sna\u017e\u00ed zjistit, jestli opravdu p\u0159izn\u00e1v\u00e1te ve\u0161ker\u00e9 p\u0159\u00edjmy a nepokou\u0161\u00edte se (ne)v\u011bdom\u011b o da\u0148ov\u00fd \u00fanik. Ta m\u016f\u017ee trvat klidn\u011b n\u011bkolik m\u011bs\u00edc\u016f a kdy\u017e m\u00e1te opravdu sm\u016flu, tak i let.<\/p>\n\n\n\n<p>Krat\u0161\u00ed variantou kontroly je takzvan\u00fd <strong>postup pro odstran\u011bn\u00ed pochybnost\u00ed<\/strong>, jeho\u017e c\u00edlem je prov\u011b\u0159en\u00ed konkr\u00e9tn\u00ed nejasnosti. Takov\u00e1 kontrola prob\u00edh\u00e1 \u010dasto je\u0161t\u011b p\u0159ed vym\u011b\u0159en\u00edm dan\u011b a trv\u00e1 mnohem krat\u0161\u00ed dobu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kdy hroz\u00ed kontrola z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu?<\/h2>\n\n\n\n<p>D\u016fvod\u016f, pro\u010d na v\u00e1s p\u0159i\u0161la, kontrola je n\u011bkolik. \u0158adu z&nbsp;nich ovlivn\u00edte, ale zbytek u\u017e je trochu o \u0161t\u011bst\u00ed. Poj\u010fte se pod\u00edvat na nej\u010dast\u011bj\u0161\u00ed p\u0159\u00ed\u010diny, pro\u010d se v\u00e1s kontrola m\u016f\u017ee t\u00fdkat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vykazujete dlouhodob\u011b ztr\u00e1tu<\/strong>: Podnik\u00e1te \u0159adu let a jste st\u00e1le (pap\u00edrov\u011b) ve ztr\u00e1t\u011b? V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b bude m\u00edt spr\u00e1vce dan\u011b podez\u0159en\u00ed na skryt\u00fd zdroj financov\u00e1n\u00ed, kter\u00fd se pokus\u00ed naj\u00edt.<\/li>\n\n\n\n<li><strong>P\u0159i\u0161lo na v\u00e1s ud\u00e1n\u00ed<\/strong>: Kdy\u017e na v\u00e1s p\u0159ijde anonymn\u00ed ud\u00e1n\u00ed t\u0159eba od konkurence nebo nespokojen\u00e9ho klienta, m\u00e1te velkou \u0161anci, \u017ee si v\u00e1s finan\u010dn\u00ed \u00fa\u0159ad proklepne.<\/li>\n\n\n\n<li><strong>Nadm\u011brn\u011b si odpo\u010d\u00edv\u00e1te DPH<\/strong>: Tento probl\u00e9m se t\u00fdk\u00e1 hlavn\u011b \u010derstv\u00fdch pl\u00e1tc\u016f DPH, kte\u0159\u00ed v&nbsp;prvn\u00edch m\u011bs\u00edc\u00edch uplat\u0148uj\u00ed nadm\u011brn\u00e9 odpo\u010dty. Lep\u0161\u00ed je s&nbsp;n\u00e1rokov\u00e1n\u00edm DPH po\u010dkat do doby, a\u017e budete DPH tak\u00e9 odv\u00e1d\u011bt.<\/li>\n\n\n\n<li><strong>Vyt\u00e1hli jste si \u010dern\u00e9ho Petra<\/strong>: Ne v\u0161echny kontroly maj\u00ed d\u016fvod, n\u011bkdy jsou subjekty vybran\u00e9 nam\u00e1tkov\u011b a p\u0159edej\u00edt jim nelze.<\/li>\n<\/ul>\n\n\n\n<p>Po\u010det da\u0148ov\u00fdch kontrol v&nbsp;roce 2021 byl okolo 6 000, v&nbsp;roce 2022 pak t\u00e9m\u011b\u0159 10&nbsp;000. \u0160ance na to, \u017ee budete jedn\u00edm ze \u0161\u0165astlivc\u016f tak nen\u00ed \u00fapln\u011b velk\u00e1, ale rozhodn\u011b je dobr\u00e9 s&nbsp;touto mo\u017enost\u00ed po\u010d\u00edtat. Ve velk\u00e9m m\u011bst\u011b je pravd\u011bpodobnost kontroly ni\u017e\u0161\u00ed, pokud ale podnik\u00e1te v&nbsp;mal\u00e9m m\u011bste\u010dku, va\u0161e \u0161ance na n\u00e1v\u0161t\u011bvu rostou.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se na kontrolu z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu p\u0159ipravit?<\/h2>\n\n\n\n<p>Kontrola z\u00a0F\u00da je standardn\u00ed procedura upraven\u00e1 <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2009-280\" target=\"_blank\" rel=\"noopener\" title=\"\">z\u00e1konem \u010d. 280\/2009 Sb<\/a>., a nemus\u00ed b\u00fdt nutn\u011b \u017e\u00e1dn\u00fd stra\u0161\u00e1k, jestli\u017ee <strong>m\u00e1te v\u0161echny doklady a dokumenty v\u00a0po\u0159\u00e1dku <\/strong>(faktury, v\u00fdpisy z\u00a0\u00fa\u010dtu, \u00fa\u010detn\u00ed knihy\u2026). Pokud v\u00a0organizaci dokument\u016f zrovna nevynik\u00e1te, pom\u016f\u017eou v\u00e1m online faktura\u010dn\u00ed programy (z t\u011bch \u010desk\u00fdch je to nap\u0159\u00edklad <a href=\"https:\/\/www.fakturoid.cz\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Fakturoid<\/a> nebo <a href=\"https:\/\/d.docs.live.net\/f74ae951e3f30b7c\/1Pracovn\u00ed%20slo\u017eky\/Freelance\/idoklad.cz\" target=\"_blank\" rel=\"noopener\" title=\"\">iDoklad<\/a>), se kter\u00fdmi m\u00e1te \u00fa\u010detn\u00ed dokumenty na jednom m\u00edst\u011b a online.<\/p>\n\n\n\n<p>V&nbsp;ka\u017ed\u00e9m p\u0159\u00edpad\u011b se kontroluj\u00ed <strong>dokumenty, kter\u00e9 nejsou star\u0161\u00ed 3 roky<\/strong> (v\u017edy se ale najdou v\u00fdjimky, na z\u00e1klad\u011b, kter\u00fdch lze vy\u017eadovat i star\u0161\u00ed dokumenty). Z\u00e1stupce finan\u010dn\u00edho \u00fa\u0159adu v\u00e1s bude informovat o tom, co si m\u00e1te p\u0159ipravit.<\/p>\n\n\n\n<p>Jakmile d\u00e1te do kupy v\u0161echny doklady, <strong>vyberete si m\u00edsto kontroly<\/strong> (nemus\u00ed to b\u00fdt jen m\u00edsto podnik\u00e1n\u00ed, lze vyu\u017e\u00edt klidn\u011b nejbli\u017e\u0161\u00ed pobo\u010dku F\u00da) a pokud nechcete kontrolu \u0159e\u0161it osobn\u011b, <strong>zvolte si sv\u00e9ho z\u00e1stupce<\/strong>, kter\u00fd se o to postar\u00e1. Takov\u00fdm z\u00e1stupcem m\u016f\u017ee b\u00fdt nap\u0159\u00edklad v\u00e1\u0161 da\u0148ov\u00fd poradce nebo \u00fa\u010detn\u00ed. Z\u00e1stupce si zvolte nejl\u00e9pe je\u0161t\u011b p\u0159ed samotnou kontrolou, abyste p\u0159ede\u0161li mo\u017en\u00fdm nedorozum\u011bn\u00edm, kter\u00e1 se pak zp\u011btn\u011b h\u016f\u0159 \u017eehl\u00ed.<\/p>\n\n\n\n<p><strong>TIP<\/strong>: P\u0159e\u010dt\u011bte si <a href=\"https:\/\/www.freelance.cz\/blog\/poradite-si-s-fakturami-sami-zjistete-kdy-se-obratit-na-danoveho-poradce-ci-ucetniho\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u010dl\u00e1nek v\u011bnovan\u00fd \u00fa\u010detnictv\u00ed a da\u0148ov\u00e9 evidenci<\/a>, a\u0165 v\u010das zjist\u00edte, jestli si s\u00a0fakturami porad\u00edte sami, nebo bude lep\u0161\u00ed vyu\u017e\u00edt slu\u017eeb \u00fa\u010detn\u00edch \u010di da\u0148ov\u00fdch poradc\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak kontrola z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu prob\u00edh\u00e1?<\/h2>\n\n\n\n<p>Finan\u010dn\u00ed \u00fa\u0159ad nem\u00e1 \u00fapln\u011b tu nejlep\u0161\u00ed pov\u011bst, p\u0159esto se nebojte p\u0159epadovky o p\u016flnoci, kdy budete vysv\u011btlovat ka\u017edou polo\u017eku je\u0161t\u011b v py\u017eamu. Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f se jedn\u00e1 o ohl\u00e1\u0161enou kontrolu, o kter\u00e9 se dozv\u00edte minim\u00e1ln\u011b p\u00e1r dn\u00ed p\u0159edem, abyste si mohli nachystat pot\u0159ebn\u00e9 dokumenty. Nepl\u00e1novan\u011b se u v\u00e1s z\u00e1stupce finan\u010dn\u00edho \u00fa\u0159adu objev\u00ed jen tehdy, pokud nereagujete na pokusy o domluven\u00ed term\u00ednu.<\/p>\n\n\n\n<p>V&nbsp;p\u0159\u00edpad\u011b, \u017ee budete \u0159e\u0161it kontrolu osobn\u011b, a ne pomoc\u00ed zvolen\u00e9ho z\u00e1stupce, jednejte v\u017edy slu\u0161n\u011b, ale ne\u0159\u00edkejte v\u00edc informac\u00ed, ne\u017e je pot\u0159eba. Stejn\u011b tak ukazujte jen ty doklady, o kter\u00e9 jste byli po\u017e\u00e1d\u00e1ni. Pokud \u0159eknete\/uk\u00e1\u017eete n\u011bco nav\u00edc, m\u016f\u017ee spr\u00e1vce dan\u011b odhalit nesrovnalosti, o kter\u00fdch nem\u00e1te t\u0159eba ani tu\u0161en\u00ed. A cel\u00e1 z\u00e1le\u017eitost se zbyte\u010dn\u011b prot\u00e1hne.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jak dlouho vlastn\u011b kontrola z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu trv\u00e1?<\/h3>\n\n\n\n<p>Kdy\u017e jde v\u0161echno dob\u0159e, po\u010d\u00edtejte se dny, b\u011b\u017en\u011bj\u0161\u00ed jsou ale t\u00fddny. V&nbsp;p\u0159\u00edpad\u011b, \u017ee spr\u00e1vce dan\u011b najde v\u00edce nesrovnalost\u00ed, m\u016f\u017ee se cel\u00fd proces prot\u00e1hnout a\u017e v&nbsp;\u0159\u00e1du let. <strong>Kontrola kon\u010d\u00ed a\u017e ofici\u00e1ln\u00edm ozn\u00e1men\u00edm o ukon\u010den\u00ed<\/strong>, ve kter\u00e9m najdete v\u00fdsledek cel\u00e9ho procesu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 m\u00e1te b\u011bhem kontroly pr\u00e1va a povinnosti?<\/h2>\n\n\n\n<p>B\u011bhem kontroly mus\u00edte dolo\u017eit vy\u017e\u00e1dan\u00e9 dokumenty, spolupracovat a nezatajovat informace. Co se t\u00fdk\u00e1 va\u0161ich pr\u00e1v, m\u016f\u017eete navrhovat dal\u0161\u00ed d\u016fkazn\u00ed prost\u0159edky hraj\u00edc\u00ed ve v\u00e1\u0161 prosp\u011bch, nahl\u00ed\u017eet do ve\u0159ejn\u00e9 \u010d\u00e1sti spisu, vzn\u00e1\u0161et v\u00fdhrady k&nbsp;pr\u016fb\u011bhu kontroly i podat st\u00ed\u017enost v&nbsp;p\u0159\u00edpad\u011b nevhodn\u00e9ho chov\u00e1n\u00ed kontrolora.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kolik je pot\u0159eba zaplatit?<\/h2>\n\n\n\n<p>Pokud jste vyvr\u00e1tili ve\u0161ker\u00e9 pochybnosti finan\u010dn\u00edho \u00fa\u0159adu, nebudete platit nic. V&nbsp;p\u0159\u00edpad\u011b, \u017ee spr\u00e1vce dan\u011b objevil nesrovnalosti, kter\u00e9 se v\u00e1m vyvr\u00e1tit nepovedlo, p\u0159ipravte se na <strong>zp\u011btn\u00e9 vym\u011b\u0159en\u00ed dan\u011b<\/strong>, ke kter\u00e9mu je\u0161t\u011b p\u0159ibydou <strong>\u00faroky z&nbsp;prodlen\u00ed<\/strong> (v\u00fd\u0161e \u00faroku se m\u011bn\u00ed, k 2. pololet\u00ed 2023 \u010din\u00ed 15 % p.a.). A aby toho nebylo m\u00e1lo, p\u0159iplat\u00edte si je\u0161t\u011b <strong>pen\u00e1le<\/strong>, kter\u00e9 tvo\u0159\u00ed 20 % z \u010d\u00e1stky dom\u011b\u0159en\u00e9 dan\u011b nebo sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho odpo\u010dtu.<\/p>\n\n\n\n<p><strong>TIP<\/strong>: Nesouhlas\u00edte s&nbsp;v\u00fdsledkem da\u0148ov\u00e9 kontroly? Vyu\u017eijte 30denn\u00ed lh\u016ftu na pod\u00e1n\u00ed odvol\u00e1n\u00ed proti platebn\u00edmu v\u00fdm\u011bru. Lh\u016fta za\u010d\u00edn\u00e1 dnem doru\u010den\u00edm platebn\u00edho v\u00fdm\u011bru a nelze ji prodlou\u017eit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdo je p\u0159ipraven, nen\u00ed p\u0159ekvapen. \u0160ance, \u017ee v\u00e1m doma zaklepe kontrola z \u201eber\u0148\u00e1ku\u201c je sice mal\u00e1, ale ne nulov\u00e1. Co byste o kontrole z&nbsp;finan\u010dn\u00edho \u00fa\u0159adu m\u011bli v\u011bd\u011bt a na co&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.freelance.cz\/blog\/strasak-jmenem-kontrola-z-financniho-uradu-jak-se-na-ni-pripravit\/\">\u010c\u00edst d\u00e1le<span class=\"screen-reader-text\">Stra\u0161\u00e1k jm\u00e9nem kontrola z finan\u010dn\u00edho \u00fa\u0159adu: Jak se na ni p\u0159ipravit?<\/span><\/a><\/div>\n","protected":false},"author":8,"featured_media":1285,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,3],"tags":[],"class_list":["post-1284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pro-firmy","category-pro-freelancery","excerpt"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/comments?post=1284"}],"version-history":[{"count":2,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1284\/revisions"}],"predecessor-version":[{"id":1287,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1284\/revisions\/1287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media\/1285"}],"wp:attachment":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media?parent=1284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/categories?post=1284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/tags?post=1284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}