{"id":10163,"date":"2026-03-03T19:02:51","date_gmt":"2026-03-03T18:02:51","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10163"},"modified":"2026-03-03T19:02:52","modified_gmt":"2026-03-03T18:02:52","slug":"obchodovani-se-zahranicim-jak-je-to-s-platbou-dph-v-eu-a-mimo-eu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/obchodovani-se-zahranicim-jak-je-to-s-platbou-dph-v-eu-a-mimo-eu\/","title":{"rendered":"Obchodov\u00e1n\u00ed se zahrani\u010d\u00edm. Jak je to s platbou DPH v EU a mimo EU?"},"content":{"rendered":"<h2>M\u00edsto pln\u011bn\u00ed ur\u010duje, kdo DPH odvede<\/h2>\n<p>P\u0159i p\u0159eshrani\u010dn\u00edm obchodu je d\u016fle\u017eit\u00e9 tzv.\u00a0<strong>m\u00edsto pln\u011bn\u00ed<\/strong>. To ur\u010duje, ve kter\u00e9m st\u00e1t\u011b se mus\u00ed DPH z\u00a0dodan\u00e9ho zbo\u017e\u00ed \u010di z\u00a0poskytnut\u00e9 slu\u017eby odv\u00e9st. Z\u00e1kladn\u00edm principem p\u0159itom je\u00a0<strong>zdan\u011bn\u00ed pln\u011bn\u00ed v zemi spot\u0159eby<\/strong>.<\/p>\n<h3>1. Dod\u00e1n\u00ed zbo\u017e\u00ed<\/h3>\n<p>U dod\u00e1n\u00ed zbo\u017e\u00ed se m\u00edsto pln\u011bn\u00ed ur\u010duje n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed <strong>bez dopravy<\/strong> se za m\u00edsto pln\u011bn\u00ed pova\u017euje m\u00edsto, kde se zbo\u017e\u00ed nach\u00e1z\u00ed v\u00a0okam\u017eiku dod\u00e1n\u00ed,<\/li>\n<li>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed <strong>s\u00a0dopravou<\/strong> se za m\u00edsto pln\u011bn\u00ed pova\u017euje m\u00edsto, kde se zbo\u017e\u00ed nach\u00e1z\u00ed v\u00a0okam\u017eiku zah\u00e1jen\u00ed p\u0159epravy,<\/li>\n<li>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed <strong>s\u00a0instalac\u00ed<\/strong> nebo mont\u00e1\u017e\u00ed se za m\u00edsto pln\u011bn\u00ed pova\u017euje m\u00edsto instalace \u010di mont\u00e1\u017ee,<\/li>\n<li>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed <strong>na palub\u011b lodi, letadla \u010di vlaku<\/strong> na \u00fazem\u00ed EU se za m\u00edsto pln\u011bn\u00ed pova\u017euje m\u00edsto zah\u00e1jen\u00ed p\u0159epravy osob,<\/li>\n<li>P\u0159i dod\u00e1n\u00ed <strong>nemovitosti<\/strong> je m\u00edsto tam, kde se dan\u00e1 nemovitost nach\u00e1z\u00ed.<\/li>\n<\/ul>\n<p>Zvl\u00e1\u0161tn\u00ed pozornost si zaslou\u017e\u00ed tzv. <strong>prodej zbo\u017e\u00ed na d\u00e1lku<\/strong>. Za prodej zbo\u017e\u00ed na d\u00e1lku se pova\u017euje dod\u00e1n\u00ed zbo\u017e\u00ed osobou povinnou k\u00a0dani (podnikatelem) z\u00a0jednoho \u010dlensk\u00e9ho st\u00e1tu EU do jin\u00e9ho st\u00e1tu EU s\u00a0t\u00edm, \u017ee odb\u011bratelem je kone\u010dn\u00fd spot\u0159ebitel (nepodnikatel).<\/p>\n<p>Podle z\u00e1kladn\u00edho pravidla je m\u00edstem pln\u011bn\u00ed p\u0159i prodej zbo\u017e\u00ed na d\u00e1lku m\u00edsto, kde <strong>kon\u010d\u00ed jeho p\u0159eprava tzn. v\u00a0\u010dlensk\u00e9m st\u00e1t\u011b kupuj\u00edc\u00edho spot\u0159ebitele.<\/strong><\/p>\n<p>Z\u00a0obecn\u00e9ho pravidla v\u0161ak existuje v\u00fdjimka! Pokud jejich obrat za prodej zbo\u017e\u00ed na d\u00e1lku nep\u0159ekro\u010d\u00ed za p\u0159\u00edslu\u0161n\u00fd ani za p\u0159ede\u0161l\u00fd kalend\u00e1\u0159n\u00ed rok \u010d\u00e1stku <strong>10.000 \u20ac<\/strong> je m\u00edsto pln\u011bn\u00ed tam, kde se <strong>p\u0159eprava za\u010d\u00edn\u00e1 uskute\u010d\u0148ovat!<\/strong><\/p>\n<p>P\u0159\u00edklady na dod\u00e1n\u00ed zbo\u017e\u00ed:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>Zbo\u017e\u00ed je prod\u00e1no v\u00a0kamenn\u00e9m obchod\u011b \u201ep\u0159es pult\u201c v\u00a0Brn\u011b, m\u00edstem pln\u011bn\u00ed je \u010cesko. Je p\u0159itom nepodstatn\u00e9, zda je kupuj\u00edc\u00ed podnikatel \u010di nikoliv.<\/li>\n<li>\u010cesk\u00fd pl\u00e1tce dod\u00e1v\u00e1 sv\u00e9mu obchodn\u00edmu partnerovi \u2013 slovensk\u00e9mu pl\u00e1tci &#8211; na Slovensko tak, \u017ee mu zbo\u017e\u00ed odvoze do Bratislavy \u2013 m\u00edsto pln\u011bn\u00ed je v\u00a0\u010cesku.<\/li>\n<li>\u010cesk\u00fd pl\u00e1tce dod\u00e1v\u00e1 rakousk\u00e9mu pl\u00e1tci zbo\u017e\u00ed (n\u00e1bytek) s\u00a0t\u00edm, \u017ee mu je v\u00a0Rakousku smontuje, m\u00edsto pln\u011bn\u00ed je v\u00a0Rakousku.<\/li>\n<li>\u010cesk\u00fd pl\u00e1tce s\u00a0p\u0159ekro\u010den\u00fdm obratem 10.000 \u20ac prod\u00e1v\u00e1 zbo\u017e\u00ed na d\u00e1lku n\u011bmeck\u00e9mu spot\u0159ebiteli, m\u00edstem pln\u011bn\u00ed je N\u011bmecko.<\/li>\n<\/ol>\n<h3>2. Poskytnut\u00ed slu\u017eby<\/h3>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o DPH<\/a>\u00a0ur\u010duje, \u017ee m\u00edstem pln\u011bn\u00ed p\u0159i\u00a0<strong>poskytnut\u00ed slu\u017eby<\/strong>\u00a0osob\u011b povinn\u00e9 k dani je m\u00edsto, kde m\u00e1 tato osoba s\u00eddlo. Pokud je v\u0161ak slu\u017eba poskytnuta provozovn\u011b osoby povinn\u00e9 k dani, nach\u00e1zej\u00edc\u00edm se v jin\u00e9m m\u00edst\u011b, ne\u017e je jej\u00ed s\u00eddlo, je m\u00edstem pln\u011bn\u00ed m\u00edsto,<strong>\u00a0kde je tato provozovna um\u00edst\u011bna<\/strong>.<\/p>\n<p>Pokud je slu\u017eba poskytnuta spot\u0159ebiteli (nepodnikateli), pak je m\u00edstem pln\u011bn\u00ed m\u00edsto s\u00eddla osoby, kter\u00e1 danou slu\u017ebu poskytuje.<\/p>\n<p>P\u0159\u00edklady na poskytnut\u00ed slu\u017eby:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u010cesk\u00fd pl\u00e1tce DPH poskytne v\u00fd\u017eivov\u00e9 poradenstv\u00ed slovensk\u00e9mu pl\u00e1tci DPH, m\u00edsto pln\u011bn\u00ed bude na Slovensku.<\/li>\n<li>\u010cesk\u00fd pl\u00e1tce DPH poskytne da\u0148ov\u00e9 poradenstv\u00ed polsk\u00e9mu nepodnikali, m\u00edsto pln\u011bn\u00ed je v\u00a0\u010cesku.<\/li>\n<li>N\u011bmeck\u00fd prodejce aut (a pl\u00e1tce DPH) prod\u00e1 auto \u010desk\u00e9mu prodejci, kter\u00fd je rovn\u011b\u017e pl\u00e1tcem. DPH odvede \u010desk\u00fd podnikatel.<\/li>\n<\/ol>\n<p>V\u00fdjimkou je nap\u0159. pokud poskytujete\u00a0<strong>slu\u017ebu vztahuj\u00edc\u00ed se k nemovit\u00e9 v\u011bci<\/strong>, v takov\u00e9m p\u0159\u00edpad\u011b bude m\u00edstem pln\u011bn\u00ed zem\u011b, kde se nemovit\u00e1 v\u011bc nach\u00e1z\u00ed. Nikoliv tedy s\u00eddlo p\u0159\u00edjemce slu\u017eby. V\u00fdjimek z obecn\u00e9ho principu najdeme v z\u00e1kon\u011b o DPH v\u00edce.<\/p>\n<p>Pokud jste nepl\u00e1tcem DPH, mus\u00edte se p\u0159i n\u011bkter\u00fdch zahrani\u010dn\u00edch transakc\u00edch registrovat jako\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">identifikovan\u00e1 osoba<\/a>. Zjist\u011bte v\u00edc.<\/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\/10163\">\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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10163\">\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>P\u0159i obchodov\u00e1n\u00ed v r\u00e1mci EU vyu\u017eijte princip reverse charge<\/h2>\n<p>Pokud pat\u0159\u00edte mezi pl\u00e1tce DPH a fakturujete jin\u00e9mu obchodn\u00edkovi nebo podnikateli v r\u00e1mci EU, \u0159\u00edd\u00edte se tzv.\u00a0<strong>reverse charge<\/strong>\u00a0neboli p\u0159enesenou da\u0148ovou povinnost\u00ed.<\/p>\n<p>Jde o p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti z dodavatele na toho,\u00a0<strong>kdo nakupuje zbo\u017e\u00ed nebo slu\u017eby<\/strong>\u00a0<strong>\u2013 tedy odb\u011bratele<\/strong>. Ten n\u00e1sledn\u011b DPH p\u0159ipo\u010dte k cen\u011b, kterou \u00fa\u010dtuje kone\u010dn\u00e9mu z\u00e1kazn\u00edkovi.<\/p>\n<p>Plat\u00ed tedy, \u017ee v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti (reverse charge) dodavatelsk\u00e1 firma DPH neinkasuje ani neodv\u00e1d\u00ed.\u00a0<strong>DPH odvede a\u017e podnikatel na konci \u0159et\u011bzce<\/strong>, kter\u00fd zbo\u017e\u00ed prod\u00e1v\u00e1 spot\u0159ebitel\u016fm<strong>.\u00a0<\/strong>Na fakturu uve\u010fte, \u017ee da\u0148 v r\u00e1mci p\u0159enesen\u00e9ho re\u017eimu plat\u00ed z\u00e1kazn\u00edk a neuv\u00e1d\u011bjte platbu DPH. Pokud odb\u011bratel spln\u00ed z\u00e1konn\u00e9 podm\u00ednky, tak mu sou\u010dasn\u011b s\u00a0povinnost\u00ed odv\u00e9st DPH\u00a0<strong>vznik\u00e1 n\u00e1rok na odpo\u010det DPH<\/strong>.<\/p>\n<p>Reverse charge se p\u0159i obchodov\u00e1n\u00ed v r\u00e1mci zem\u00ed EU vyu\u017e\u00edv\u00e1 proto, aby byla DPH odvedena do st\u00e1tn\u00edho rozpo\u010dtu t\u00e9 zem\u011b, kde doch\u00e1z\u00ed ke spot\u0159eb\u011b. A tak\u00e9 se d\u00edky n\u00ed firmy\u00a0<strong>nemus\u00ed registrovat v jin\u00e9 zemi k platb\u011b DPH<\/strong>\u00a0ani zji\u0161\u0165ovat, jak\u00e1 pravidla odvod\u016f v dan\u00e9 zemi plat\u00ed.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong>: \u010cesk\u00fd v\u00fdrobce od\u011bv\u016f, pl\u00e1tce DPH, dod\u00e1v\u00e1 zbo\u017e\u00ed do n\u011bmeck\u00e9ho e-shopu, kter\u00fd je tak\u00e9 pl\u00e1tcem DPH. \u010cesk\u00fd v\u00fdrobce vystav\u00ed fakturu bez DPH. E-shop spo\u010d\u00edt\u00e1 DPH dle n\u011bmeck\u00e9 sazby a p\u0159ipo\u010dte ji k cen\u011b zbo\u017e\u00ed a pokud spln\u00ed tamn\u00ed podm\u00ednky, vznik\u00e1 mu sou\u010dasn\u011b n\u00e1rok na odpo\u010det z\u00a0po\u0159\u00edzen\u00e9ho zbo\u017e\u00ed.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-nebo-reverse-charge-co-to-je\/\">P\u0159e\u010dt\u011bte si v\u00edc o reverse charge.<\/a><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: V \u00da\u010detn\u00edm programu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a> si \u00fa\u010dtov\u00e1n\u00ed p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti zdarma vyzkou\u0161\u00edte. Cel\u00fd proces zvl\u00e1dnete jednodu\u0161e d\u00edky funkci <a href=\"https:\/\/money.cz\/navod\/stavebni-prace\/\">Reverse Charge<\/a>.<\/div>\n<h2>Obchodov\u00e1n\u00ed s nepl\u00e1tci DPH v r\u00e1mci EU: pom\u016f\u017ee One Stop Shop<\/h2>\n<p>Pokud \u010desk\u00e1 firma, pl\u00e1tce DPH,\u00a0<strong>dod\u00e1v\u00e1 zbo\u017e\u00ed nebo slu\u017eby koncov\u00fdm spot\u0159ebitel\u016fm<\/strong>\u00a0z Evropsk\u00e9 unie, postupuje stejn\u011b jako v tuzemsku. K cen\u011b zbo\u017e\u00ed p\u0159ipo\u010d\u00edt\u00e1 DPH a tuto \u010d\u00e1stku pak odvede st\u00e1tu.<\/p>\n<p>P\u0159i obchodov\u00e1n\u00ed s nepl\u00e1tci DPH v EU si pohl\u00eddejte hranici\u00a0<strong>10 000<\/strong>\u00a0<strong>eur<\/strong>\u00a0za p\u0159\u00edslu\u0161n\u00fd i bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok. Po dosa\u017een\u00ed tohoto limitu mus\u00edte ve st\u00e1t\u011b, kam zbo\u017e\u00ed dod\u00e1v\u00e1te, odv\u00e1d\u011bt DPH.<\/p>\n<p>To m\u016f\u017eete vy\u0159e\u0161it dvoj\u00edm zp\u016fsobem:<\/p>\n<ol>\n<li><strong>Registrujete se v dan\u00e9m st\u00e1t\u011b jako pl\u00e1tce DPH<\/strong>\u00a0a napl\u0148ujete povinnosti stanoven\u00e9 tamn\u011bj\u0161\u00ed legislativou.<\/li>\n<li><strong>Vyu\u017eijete re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta \u2013 One Stop Shop<\/strong>. Ten umo\u017e\u0148uje odv\u00e1d\u011bt DPH do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu nebo n\u011bkolika \u010dlensk\u00fdch st\u00e1t\u016f prost\u0159ednictv\u00edm jednoho vybran\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu v tuzemsku.<\/li>\n<\/ol>\n<h2>Jak funguje One Stop Shop<\/h2>\n<p>Zapojen\u00ed do re\u017eimu One Stop Shop (d\u00e1le OSS) je dobrovoln\u00e9 a jeho smyslem je zjednodu\u0161en\u00ed odvodu DPH v \u010dlensk\u00fdch st\u00e1tech EU. OSS mohou vyu\u017e\u00edt pouze pl\u00e1tci DPH, kte\u0159\u00ed za aktu\u00e1ln\u00ed \u010di p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok prodali\u00a0<strong>zbo\u017e\u00ed v hodnot\u011b alespo\u0148 10 000 eur<\/strong>. P\u0159i ni\u017e\u0161\u00edch prodej\u00edch se za m\u00edsto pln\u011bn\u00ed pova\u017euje \u010cesk\u00e1 republika a na faktur\u00e1ch uv\u00e1d\u00edte \u010deskou DPH.<\/p>\n<p>OSS funguje tak, \u017ee pl\u00e1tce DPH, kter\u00fd prod\u00e1v\u00e1 do zahrani\u010d\u00ed sv\u00e9 zbo\u017e\u00ed \u010di slu\u017eby, pod\u00e1<strong>\u00a0jedno souhrnn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed prost\u0159ednictv\u00edm Da\u0148ov\u00e9ho port\u00e1lu<\/strong>. \u010cesk\u00e1 finan\u010dn\u00ed spr\u00e1va n\u00e1sledn\u011b za podnikatele p\u0159epo\u0161le DPH do p\u0159\u00edslu\u0161n\u00fdch st\u00e1t\u016f.<\/p>\n<p>Typicky OSS vyu\u017e\u00edvaj\u00ed t\u0159eba\u00a0<strong>e-shopy prod\u00e1vaj\u00edc\u00ed do n\u011bkolika \u010dlensk\u00fdch zem\u00ed najednou<\/strong>\u00a0\u2013 nemus\u00ed si hl\u00eddat limit pro registraci DPH v dan\u00fdch st\u00e1tech a v\u0161e vy\u0159e\u0161\u00ed na jednom m\u00edst\u011b.<\/p>\n<p>Fakturujete do zahrani\u010d\u00ed? Pohl\u00eddejte si m\u011bnov\u00e9 kurzy, jazyk faktury a dal\u0161\u00ed nezbytnosti. Jak na to, se\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/fakturace-do-zahranici-navod-pro-platce-i-neplatce-dph\/\">do\u010dtete tady<\/a>.<\/p>\n<figure id=\"attachment_10164\" aria-describedby=\"caption-attachment-10164\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-10164\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-1024x576.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-300x169.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-150x84.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-768x432.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash-1536x864.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/sebastian-grochowicz-7NmWj7F6eoA-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-10164\" class=\"wp-caption-text\">P\u0159i n\u00e1kupu zbo\u017e\u00ed od dodavatele, kter\u00fd s\u00eddl\u00ed mimo Evropskou unii, za zbo\u017e\u00ed p\u0159izn\u00e1te da\u0148 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, n\u00e1sledn\u011b na n\u011bj m\u016f\u017eete uplatnit n\u00e1rok na odpo\u010det.<\/figcaption><\/figure>\n<h2>DPH a obchodov\u00e1n\u00ed s \u201et\u0159et\u00edmi zem\u011bmi\u201c<\/h2>\n<p>Pro \u00fa\u010dely DPH \u0159ad\u00edme k tzv. t\u0159et\u00edm zem\u00edm st\u00e1ty, kter\u00e9 nejsou \u010dleny Evropsk\u00e9 unie. Pokud jste pl\u00e1tci DPH a obchodujete s t\u0159et\u00edmi zem\u011bmi, mohou nastat dv\u011b situace:<\/p>\n<p><strong>1. V\u00fdvoz<\/strong>: zbo\u017e\u00ed prod\u00e1v\u00e1te podnikateli ze t\u0159et\u00ed zem\u011b. Fakturujete cenu bez DPH, m\u00e1te n\u00e1rok na odpo\u010det a DPH vyk\u00e1\u017eete v p\u0159izn\u00e1n\u00ed jako v\u00fdvoz.<\/p>\n<p>V\u00fdvoz je tedy od dan\u011b\u00a0<strong>osvobozen<\/strong>, jako pl\u00e1tce dan\u011b v\u0161ak mus\u00edte osvobozen\u00ed prok\u00e1zat \u2013 pot\u0159ebujete k tomu\u00a0<strong>rozhodnut\u00ed celn\u00edho org\u00e1nu o v\u00fdvozu zbo\u017e\u00ed<\/strong>\u00a0do t\u0159et\u00ed zem\u011b s potvrzen\u00edm o v\u00fdstupu zbo\u017e\u00ed mimo EU.<\/p>\n<p><strong>2. Dovoz:<\/strong>Zbo\u017e\u00ed nakupujete od podnikatele ze t\u0159et\u00ed zem\u011b. P\u0159i dovozu mus\u00ed pl\u00e1tce zdanit tento n\u00e1kup DPH a pokud spln\u00ed z\u00e1konn\u00e9 podm\u00ednky, m\u00e1 sou\u010dasn\u011b <strong>n\u00e1rok na odpo\u010det DPH z uskute\u010dn\u011bn\u00e9ho dovozu zbo\u017e\u00ed<\/strong>. M\u00edstem pln\u011bn\u00ed je \u010dlensk\u00fd st\u00e1t, na jeho\u017e \u00fazem\u00ed se zbo\u017e\u00ed nach\u00e1z\u00ed v dob\u011b, kdy vstupuje ze t\u0159et\u00ed zem\u011b na \u00fazem\u00ed EU, nebo \u010dlensk\u00fd st\u00e1t, kde se na n\u011bj p\u0159estanou vztahovat celn\u00ed opat\u0159en\u00ed.<\/p>\n<p>Z\u00e1klad dan\u011b p\u0159i dovozu zbo\u017e\u00ed je d\u00e1n sou\u010dtem z\u00e1kladu pro vym\u011b\u0159en\u00ed cla a dal\u0161\u00edch d\u00e1vek a poplatk\u016f splatn\u00fdch z d\u016fvod\u016f dovezen\u00ed zbo\u017e\u00ed a z vedlej\u0161\u00edch v\u00fddaj\u016f do prvn\u00edho m\u00edsta ur\u010den\u00ed.<\/p>\n<p>Da\u0148ov\u00fdm dokladem u dovozu nen\u00ed dodavatelsk\u00e1 faktura, ale je j\u00edm jednotn\u00e1 spr\u00e1vn\u00ed deklarace (JSD) vydan\u00e1 celn\u00edm \u00fa\u0159adem.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dovozy-a-vyvozy-z-pohledu-dph-se-zamerenim-na-dodaci-podminky-incoterms\/\">Prozkoumejte problematiku dovozu a v\u00fdvozu detailn\u011bji v na\u0161em \u010dl\u00e1nku.<\/a><\/p>\n<div>\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  <\/div>\n<p><strong>P\u0159\u00edklad<\/strong>: \u010cesk\u00fd pl\u00e1tce DPH p\u0159epravuje\u00a0<strong>zbo\u017e\u00ed z \u010c\u00edny<\/strong>\u00a0prost\u0159ednictv\u00edm leteck\u00e9 dopravy do \u010cesk\u00e9 republiky. Zbo\u017e\u00ed je odesl\u00e1no z leti\u0161t\u011b v \u0160anghaji a vstupuje na \u00fazem\u00ed \u010cesk\u00e9 republiky na leti\u0161ti V\u00e1clava Havla, kde je pu\u0161t\u011bno do voln\u00e9ho ob\u011bhu. M\u00edstem pln\u011bn\u00ed je \u010cR a vym\u011b\u0159en\u00ed dan\u011b se bude \u0159\u00eddit m\u00edstn\u00ed legislativou.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/fakturace-do-zahranici-navod-pro-platce-i-neplatce-dph\/\">Fakturaci do zahrani\u010d\u00ed<\/a>\u00a0v\u00e1m usnadn\u00ed modul\u00a0<a href=\"https:\/\/money.cz\/vlastnosti\/fakturace-s3\/\">Fakturace<\/a>\u00a0\u00fa\u010detn\u00edho programu Money S3, kter\u00fd za v\u00e1s automaticky pohl\u00edd\u00e1 v\u0161echny\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">n\u00e1le\u017eitosti faktury<\/a>, vygeneruje v\u00e1m doklad v re\u017eimu One Stop Shop i\u00a0<a href=\"https:\/\/money.cz\/navod\/stavebni-prace\/\">reverse charge<\/a>. Nav\u00edc v\u0161e p\u0159elo\u017e\u00ed do angli\u010dtiny, francouz\u0161tiny i n\u011bm\u010diny.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00edsto pln\u011bn\u00ed ur\u010duje, kdo DPH odvede P\u0159i p\u0159eshrani\u010dn\u00edm obchodu je d\u016fle\u017eit\u00e9 tzv.\u00a0m\u00edsto pln\u011bn\u00ed. To ur\u010duje, ve kter\u00e9m st\u00e1t\u011b se mus\u00ed DPH z\u00a0dodan\u00e9ho zbo\u017e\u00ed \u010di z\u00a0poskytnut\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10165,"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":[65,224,101,148,225],"class_list":["post-10163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-oss","tag-platce-dane","tag-reverse-charge","tag-zahranicni-obchod"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10163","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=10163"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10163\/revisions"}],"predecessor-version":[{"id":18669,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10163\/revisions\/18669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10165"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}