{"id":10009,"date":"2025-03-19T11:00:48","date_gmt":"2025-03-19T10:00:48","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10009"},"modified":"2025-03-19T11:00:54","modified_gmt":"2025-03-19T10:00:54","slug":"navod-jak-overit-spolehlivost-platcu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-overit-spolehlivost-platcu-dph\/","title":{"rendered":"N\u00e1vod: jak ov\u011b\u0159it spolehlivost pl\u00e1tc\u016f DPH"},"content":{"rendered":"<h2>Kdo je nespolehliv\u00fd pl\u00e1tce<\/h2>\n<p>Podle <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kona o DPH<\/a> jsou nespolehliv\u00ed pl\u00e1tci <strong>ti podnikatel\u00e9, kte\u0159\u00ed:<\/strong><\/p>\n<ul>\n<li>maj\u00ed dluh v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu nad 500 000 K\u010d,<\/li>\n<li>jsou podez\u0159el\u00ed ze zapojen\u00ed do podez\u0159el\u00fdch obchod\u016f,<\/li>\n<li>nereaguj\u00ed na v\u00fdzvy finan\u010dn\u00edho \u00fa\u0159adu<\/li>\n<li>nebo opakovan\u011b nepln\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/lhuty-pro-podani-priznani-v-praktickych-pripadech\/\">lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a> a odvod dan\u011b.<\/li>\n<\/ul>\n<p>Status nespolehliv\u00e9ho pl\u00e1tce dost\u00e1vaj\u00ed podnikatel\u00e9 minim\u00e1ln\u011b <strong>na jeden rok<\/strong>. Pokud b\u011bhem tohoto roku sv\u00e9 povinnosti \u0159\u00e1dn\u011b pln\u00ed, m\u016f\u017ee po\u017e\u00e1dat o zru\u0161en\u00ed statusu u finan\u010dn\u00edho \u00fa\u0159adu.<\/p>\n<p>Spolupr\u00e1ce s nespolehliv\u00fdmi pl\u00e1tci je pro podnikatele rizikov\u00e1 kv\u016fli tzv. <strong>ru\u010den\u00ed za dodavatele<\/strong>. To v praxi znamen\u00e1, \u017ee pokud v\u00e1\u0161 dodavatel \u0159\u00e1dn\u011b neodvede DPH, mus\u00edte ho za n\u011bj odv\u00e9st vy jako odb\u011bratel\u00e9. Tak\u017ee <strong>DPH zaplat\u00edte dvakr\u00e1t <\/strong>\u2013\u2060 poprv\u00e9 v cen\u011b v\u00fdrobku a podruh\u00e9 ho odvedete st\u00e1tu. Pokud obchodujete s nespolehliv\u00fdmi pl\u00e1tcem, ru\u010d\u00edte za n\u011bj automaticky.<\/p>\n<h2>Jak ov\u011b\u0159it spolehlivost obchodn\u00edho partnera<\/h2>\n<p>K ov\u011b\u0159en\u00ed pl\u00e1tce DPH pot\u0159ebujete n\u011bkter\u00fd z <strong>n\u00e1sleduj\u00edc\u00edch \u00fadaj\u016f<\/strong>:<\/p>\n<ul>\n<li>identifika\u010dn\u00ed \u010d\u00edslo (I\u010c),<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (DI\u010c),<\/li>\n<li>n\u00e1zev firmy, p\u0159\u00edpadn\u011b jm\u00e9no \u017eivnostn\u00edka.<\/li>\n<\/ul>\n<p>Spolehlivost pot\u00e9 m\u016f\u017eete zjistit <strong>v t\u011bchto datab\u00e1z\u00edch:<\/strong><\/p>\n<ul>\n<li>v <a href=\"https:\/\/adisspr.mfcr.cz\/cgi-bin\/adis\/idph\/int_dp_prij.cgi?ZPRAC=FDPHI1&amp;poc_dic=2\" target=\"_blank\" rel=\"noopener\">celost\u00e1tn\u00edm registru pl\u00e1tc\u016f DPH<\/a>, kter\u00fd provozuje Ministerstvo financ\u00ed,<\/li>\n<li>v datab\u00e1zi <a href=\"https:\/\/wwwinfo.mfcr.cz\/ares\/ares_es.html.cz\" target=\"_blank\" rel=\"noopener\">ARES<\/a><\/li>\n<li>nebo v syst\u00e9mu <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/?locale=cs\" target=\"_blank\" rel=\"noopener\">VIES<\/a>, kter\u00fd slou\u017e\u00ed pro ov\u011b\u0159en\u00ed pl\u00e1tce DPH v cel\u00e9 EU.<\/li>\n<\/ul>\n<p>Pokud pou\u017e\u00edv\u00e1te \u00fa\u010detn\u00ed program, m\u011bl by za v\u00e1s spolehlivost pl\u00e1tce <strong>ov\u011b\u0159it automaticky<\/strong>. Tuto funkci m\u00e1 nap\u0159\u00edklad \u00fa\u010detn\u00ed software Money S3, kter\u00fd si m\u016f\u017eete <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma a bez \u010dasov\u00e9ho omezen\u00ed vyzkou\u0161et ve verzi Money S3 Start<\/a>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10009\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10009\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Na co si d\u00e1t je\u0161t\u011b pozor<\/h2>\n<p>Na z\u00e1v\u011br upozor\u0148ujeme na n\u011bkolik situac\u00ed, kter\u00e9 z hlediska DPH p\u0159i obchodov\u00e1n\u00ed s jin\u00fdmi subjekty \u010dasto nast\u00e1vaj\u00ed.<\/p>\n<ul>\n<li>U ka\u017ed\u00e9ho dodavatele si ov\u011b\u0159te, zda je jeho \u00fa\u010det uveden\u00fd na faktu\u0159e<strong> shodn\u00fd s \u00fa\u010dtem uveden\u00fdm v <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\"><strong>registru pl\u00e1tc\u016f DPH<\/strong><\/a>. Pokud toti\u017e zaplat\u00edte na jin\u00fd ne\u017e zve\u0159ejn\u011bn\u00fd \u00fa\u010det v registru, ru\u010d\u00edte za odvod DPH vy.<\/li>\n<li>Jestli\u017ee od dodavatele nakoup\u00edte zbo\u017e\u00ed za <strong>nezvykle n\u00edzkou cenu<\/strong>, pak rovn\u011b\u017e ru\u010d\u00edte za DPH sv\u00e9ho dodavatele. Ur\u010dov\u00e1n\u00ed obvykl\u00e9 ceny je slo\u017eit\u00e1 tematika, kter\u00e9 se v\u011bnuje nap\u0159\u00edklad <a href=\"https:\/\/www.mfcr.cz\/cs\/verejny-sektor\/ocenovani-majetku\/komentare-a-stanoviska\/komentar-k-urcovani-obvykle-ceny-oceneni-19349\/\" target=\"_blank\" rel=\"noopener\">koment\u00e1\u0159 od Ministerstva financ\u00ed<\/a>. Obecn\u011b ale s ru\u010den\u00edm po\u010d\u00edtejte u ka\u017ed\u00e9ho zbo\u017e\u00ed, jeho\u017e cena v\u00e1m p\u0159ijde podez\u0159ele n\u00edzk\u00e1.<\/li>\n<li>Pozor d\u00e1vejte, pokud obchodujete s nepl\u00e1tci DPH, kte\u0159\u00ed na faktury uv\u00e1d\u00ed sv\u00e9<strong> DI\u010c<\/strong> nebo na nich maj\u00ed formulaci<strong> da\u0148ov\u00fd doklad<\/strong>. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">Da\u0148ov\u00e9 doklady<\/a> toti\u017e vystavuj\u00ed pouze pl\u00e1tci DPH, tak se t\u00edmto ozna\u010den\u00edm nenechte zm\u00e1st. Stejn\u011b tak by nepl\u00e1tci DPH nem\u011bli na dokladech uv\u00e1d\u011bt DI\u010c. St\u00e1v\u00e1 se, \u017ee tyto doklady pl\u00e1tci DPH omylem uvedou do p\u0159izn\u00e1n\u00ed k DPH a mus\u00ed pak \u0159e\u0161it chyby \u010di dokonce pokuty.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kdo je nespolehliv\u00fd pl\u00e1tce Podle z\u00e1kona o DPH jsou nespolehliv\u00ed pl\u00e1tci ti podnikatel\u00e9, kte\u0159\u00ed: maj\u00ed dluh v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu nad 500 000 K\u010d, jsou podez\u0159el\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10010,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[77,93,65],"class_list":["post-10009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-danovy-doklad","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10009","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=10009"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10009\/revisions"}],"predecessor-version":[{"id":17116,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10009\/revisions\/17116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10010"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}