Co všechno je živnostník povinen evidovat? Opravdu Ministerstvo Financí uvidí skladové pohyby?
Ihned po zavedení zákona o EET se neustále dokola diskutuje o tom, co všechno je živnostník povinen uvádět na účtenku, kterou eviduje do systému Ministerstva financí. Padlo mnoho mýtů a bludů o tom, že Andrej Babiš bude kontrolovat Vaše skladové pohyby a bude vědět co u Vás v restauraci lidé nejčastěji jedí a pijí a tím tak bude moci přizpůsobit svoje podniky aby Vám mohli konkurovat. Určitě tomu tak není a v tomto článku se dozvíte více.
Jak již bylo zmíněno, finanční správa ČR po živnostníkovi nevyžaduje nijak zvláštní podrobnou kontrolu toho co prodal a za kolik. Jediné co potřebuje vědět, je suma hotovostních přijmů za prodané zboží nebo služby aby následně při podání daňového přiznání nebo platbě DPH mohla zpětně ověřit zda veškerá čísla odpovídají.
Co se odesílá datovou zprávou na server finanční správy?
Povinné údaje
- datum a čas odeslání zprávy
- první zaslání údajů o tržbě – ANO / NE
- příznak ověřovacího módu odesílání – ANO / NE
- DIČ poplatníka
- označení provozovny
- označení pokladního zařízení
- pořadové číslo účtenky
- datum a čas přijetí tržby
- celková částka tržby
- režim tržby – běžný / zjednodušený
Nepovinné údaje
- DIČ pověřujícího poplatníka
- celková částka plnění osvobozených od DPH, ostatních plnění
- celkový základ daně se základní sazbou DPH 21%
- celková DPH se základní sazbou 21%
- celkový základ daně s první sníženou sazbou DPH 15%
- celková DPH s první sníženou sazbou 15%
- celkový základ daně s druhou sníženou sazbou DPH 10%
- celková DPH s druhou sníženou sazbou 10%
- celková částka v režimu DPH pro cestovní službu
- celková částka v režimu DPH pro prodej použitého zboží se základní sazbou
- celková částka v režimu DPH pro prodej použitého zboží s první sníženou sazbou
- celková částka v režimu DPH pro prodej použitého zboží s druhou sníženou sazbou
- celková částka plateb určená k následnému čerpání nebo zúčtování
- celková částka plateb, které jsou následným čerpáním nebo zúčtováním platby
Co je podnikatel povinen uvést na účtenku?
- daňové identifikační číslo poplatníka
- označení provozovny, ve které je tržba uskutečněna
- označení pokladního zařízení, na kterém je tržba evidována
- pořadové číslo účtenky
- datum a čas přijetí tržby nebo vystavení účtenky, pokud je vystavena dříve
- celkovou částku tržby
- FIK – fiskální identifikační kód – když je pokladna ONLINE
- PKP – podpisový kód poplatníka – když je pokladna OFFLINE
- BKP – bezpečnostní kód poplatníka
- údaj, zda je tržba evidována v běžném nebo zjednodušeném režimu
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