{"id":100,"date":"2011-09-06T20:00:00","date_gmt":"2011-09-06T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ocekavany-vyvoj-sazeb-dph-porovnani-sazeb-dph-v-clenskych-statech-eu\/"},"modified":"2023-02-01T15:10:55","modified_gmt":"2023-02-01T14:10:55","slug":"ocekavany-vyvoj-sazeb-dph-porovnani-sazeb-dph-v-clenskych-statech-eu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ocekavany-vyvoj-sazeb-dph-porovnani-sazeb-dph-v-clenskych-statech-eu\/","title":{"rendered":"O\u010dek\u00e1van\u00fd v\u00fdvoj sazeb DPH a porovn\u00e1n\u00ed sazeb DPH v \u010dlensk\u00fdch st\u00e1tech EU"},"content":{"rendered":"

 <\/p>\n

Minul\u00fd t\u00fdden byl Poslaneckou sn\u011bmovnou projedn\u00e1v\u00e1n vl\u00e1dn\u00ed n\u00e1vrh z\u00e1kona, kter\u00fdm doch\u00e1z\u00ed mimo jin\u00e9 tak\u00e9 ke zm\u011bn\u00e1m v sazb\u00e1ch DPH.<\/em><\/strong><\/p>\n

<\/em><\/strong><\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

Sazby v roce 2011<\/h3>\n

V sou\u010dasn\u00e9 dob\u011b m\u00e1me v z\u00e1kon\u011b \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDPH\u201c) dv\u011b sazby DPH \u2013 z\u00e1kladn\u00ed ve v\u00fd\u0161i 20 % a sn\u00ed\u017eenou ve v\u00fd\u0161i 10 %. Z\u00e1kladn\u00ed pravidlo \u0159\u00edk\u00e1, \u017ee ve\u0161ker\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed podl\u00e9haj\u00ed z\u00e1kladn\u00ed sazb\u011b, pokud z\u00e1kon nestanov\u00ed jinak.<\/p>\n

Jinak z\u00e1kon stanov\u00ed \u2013 a tedy v 10 % sazb\u011b jsou – nap\u0159. tato pln\u011bn\u00ed:<\/p>\n

    \n
  • dod\u00e1n\u00ed tepla a chladu,<\/li>\n
  • dod\u00e1n\u00ed zbo\u017e\u00ed uveden\u00e9ho v p\u0159\u00edloze \u010d. 1 ZDPH (nap\u0159. potraviny, l\u00e9ky, knihy, zdravotnick\u00e9 pot\u0159eby),<\/li>\n
  • slu\u017eby uveden\u00e9 v p\u0159\u00edloze \u010d. 2 ZDPH (nap\u0159. ubytovac\u00ed slu\u017eby, hromadn\u00e1 pravideln\u00e1 doprava, po\u0159\u00e1d\u00e1n\u00ed kulturn\u00edch a sportovn\u00edch akc\u00ed, likvidace komun\u00e1ln\u00edho odpadu),<\/li>\n
  • stavebn\u00ed a mont\u00e1\u017en\u00ed pr\u00e1ce u bytov\u00e9 v\u00fdstavby a u staveb pro soci\u00e1ln\u00ed bydlen\u00ed,<\/li>\n
  • dovoz um\u011bleck\u00fdch d\u011bl, sb\u011bratelsk\u00fdch p\u0159edm\u011bt\u016f a staro\u017eitnost\u00ed uveden\u00fdch v p\u0159\u00edloze \u010d. 4 ZDPH.<\/li>\n<\/ul>\n

    Sazby v roce 2012<\/h3>\n

    Od 1.1.2012 by m\u011blo doj\u00edt ke zv\u00fd\u0161en\u00ed sn\u00ed\u017een\u00e9 sazby DPH ze sou\u010dasn\u00fdch 10 % na 14 %. V roce 2012 bychom m\u011bli m\u00edt sazbu z\u00e1kladn\u00ed 20 % a sn\u00ed\u017eenou ve v\u00fd\u0161i 14 %. T\u00edmto doch\u00e1z\u00ed k avizovan\u00e9mu sbl\u00ed\u017een\u00ed sazeb, kter\u00e9 deklarovalo Ministerstvo financ\u00ed \u010cR.<\/p>\n

    Sazby v roce 2013<\/h3>\n

    Tendence sbli\u017eov\u00e1n\u00ed sazeb by m\u011bla od 1. 1. 2013 vy\u00fastit v z\u00e1nik dvou sazeb a od tohoto data bychom m\u011bli m\u00edt pouze sazbu jedinou a to ve v\u00fd\u0161i 17,5 %.<\/p>\n

    V\u00fdvoj sazeb v \u010dlensk\u00fdch st\u00e1tech EU<\/h3>\n

    Vcelku zaj\u00edmav\u00e9 m\u016f\u017ee b\u00fdt srovn\u00e1n\u00ed v\u00fdvoje sazeb DPH v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech EU od roku 2008 a\u017e 2011, kter\u00e9 je uveden\u00e9 v n\u00e1sleduj\u00edc\u00ed tabulce.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    V\u00fdvoj sazeb DPH v \u010dlensk\u00fdch st\u00e1tech EU (v %)
    \nStav k 1. lednu p\u0159\u00edslu\u0161n\u00e9ho roku<\/th>\n<\/tr>\n
    St\u00e1t<\/th>\n2008<\/th>\n2009<\/th>\n2010<\/th>\n2011<\/th>\n<\/tr>\n<\/thead>\n
    Belgie<\/td>\n6; 12; 21<\/td>\n6; 12; 21<\/td>\n6; 12; 21<\/td>\n6; 12; 21<\/td>\n<\/tr>\n
    Bulharsko<\/td>\n7; 20<\/td>\n7; 20<\/td>\n7; 20<\/td>\n7; 20<\/td>\n<\/tr>\n
    \u010cesko<\/td>\n9; 19<\/td>\n9; 19<\/td>\n10*; 20*<\/td>\n10; 20<\/td>\n<\/tr>\n
    D\u00e1nsko<\/td>\n25<\/td>\n25<\/td>\n25<\/td>\n25<\/td>\n<\/tr>\n
    N\u011bmecko<\/td>\n7; 19<\/td>\n7; 19<\/td>\n7; 19<\/td>\n7; 19<\/td>\n<\/tr>\n
    Estonsko<\/td>\n5; 18<\/td>\n5; 18<\/td>\n9*; 20*<\/td>\n9; 20<\/td>\n<\/tr>\n
    \u0158ecko<\/td>\n4,5; 9; 19<\/td>\n4,5; 9; 19<\/td>\n4,5; 9; 19<\/td>\n6,5*; 13*; 23*<\/td>\n<\/tr>\n
    \u0160pan\u011blsko<\/td>\n4; 7; 16<\/td>\n4; 7; 16<\/td>\n4; 7; 16<\/td>\n4; 8*; 18*<\/td>\n<\/tr>\n
    Francie<\/td>\n2,1; 5,5; 19,6<\/td>\n2,1; 5,5; 19,6<\/td>\n2,1; 5,5; 19,6<\/td>\n2,1; 5,5; 19,6<\/td>\n<\/tr>\n
    Irsko<\/td>\n4,8; 13,5; 21<\/td>\n4,8; 13,5; 21,5*<\/td>\n4,8; 13,5; 21**<\/td>\n4,8; 13,5; 21<\/td>\n<\/tr>\n
    It\u00e1lie<\/td>\n4; 10; 20<\/td>\n4; 10; 20<\/td>\n4; 10; 20<\/td>\n4; 10; 20<\/td>\n<\/tr>\n
    Kypr<\/td>\n5; 8; 15<\/td>\n5; 8; 15<\/td>\n5; 8; 15<\/td>\n5; 8; 15<\/td>\n<\/tr>\n
    Loty\u0161sko<\/td>\n5; 18<\/td>\n10*; 21*<\/td>\n10; 21<\/td>\n12*; 22*<\/td>\n<\/tr>\n
    Litva<\/td>\n5; 9; 18<\/td>\n5; 9; 19*<\/td>\n5; 9; 21*<\/td>\n5; 9; 21<\/td>\n<\/tr>\n
    Lucembursko<\/td>\n3; 6; 12; 15<\/td>\n3; 6; 12; 15<\/td>\n3; 6; 12; 15<\/td>\n3; 6; 12; 15<\/td>\n<\/tr>\n
    Ma\u010farsko<\/td>\n5; 20<\/td>\n5; 20<\/td>\n5; 18; 25<\/td>\n5; 18*; 25*<\/td>\n<\/tr>\n
    Malta<\/td>\n5; 18<\/td>\n5; 18<\/td>\n5; 18<\/td>\n5; 18<\/td>\n<\/tr>\n
    Nizozem\u00ed<\/td>\n6; 19<\/td>\n6; 19<\/td>\n6; 19<\/td>\n6; 19<\/td>\n<\/tr>\n
    Rakousko<\/td>\n10; 12; 20<\/td>\n10; 12; 20<\/td>\n10; 12; 20<\/td>\n10; 12; 20<\/td>\n<\/tr>\n
    Polsko<\/td>\n3; 7; 22<\/td>\n3; 7; 22<\/td>\n3; 7; 22<\/td>\n5*; 8*; 23*<\/td>\n<\/tr>\n
    Portugalsko<\/td>\n5; 12; 21<\/td>\n5; 12; 20**<\/td>\n5; 12; 20<\/td>\n6*; 13*; 23*<\/td>\n<\/tr>\n
    Rumunsko<\/td>\n9; 19<\/td>\n9; 19<\/td>\n9; 19<\/td>\n5; 9; 24*<\/td>\n<\/tr>\n
    Slovinsko<\/td>\n8,5; 20<\/td>\n8,5; 20<\/td>\n8,5; 20<\/td>\n8,5; 20<\/td>\n<\/tr>\n
    Slovensko<\/td>\n10; 19<\/td>\n10; 19<\/td>\n10; 19<\/td>\n10; 20*<\/td>\n<\/tr>\n
    Finsko<\/td>\n8; 17; 22<\/td>\n8; 17; 22<\/td>\n8; 12**; 22<\/td>\n9*; 13*; 23*<\/td>\n<\/tr>\n
    \u0160v\u00e9dsko<\/td>\n6; 12; 25<\/td>\n6; 12; 25<\/td>\n6; 12; 25<\/td>\n6; 12; 25<\/td>\n<\/tr>\n
    Velk\u00e1 Brit\u00e1nie<\/td>\n5; 17,5<\/td>\n5; 15**<\/td>\n5; 17,5*<\/td>\n5; 20*<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Vysv\u011btlivky:<\/em>\u00a0* sazba byla v dan\u00e9m roce zv\u00fd\u0161ena, **sazba byla sn\u00ed\u017eena<\/p>\n

    Zdroj:<\/em>\u00a0Evropsk\u00e1 komise<\/p>\n","protected":false},"excerpt":{"rendered":"

      Minul\u00fd t\u00fdden byl Poslaneckou sn\u011bmovnou projedn\u00e1v\u00e1n vl\u00e1dn\u00ed n\u00e1vrh z\u00e1kona, kter\u00fdm doch\u00e1z\u00ed mimo jin\u00e9 tak\u00e9 ke zm\u011bn\u00e1m v sazb\u00e1ch DPH.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65],"class_list":["post-100","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=100"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/100\/revisions"}],"predecessor-version":[{"id":5276,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/100\/revisions\/5276"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}