{"id":10281,"date":"2025-02-12T13:13:06","date_gmt":"2025-02-12T12:13:06","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10281"},"modified":"2025-02-12T13:13:08","modified_gmt":"2025-02-12T12:13:08","slug":"formular-jak-vyplnit-priznani-k-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/","title":{"rendered":"Jak vyplnit p\u0159izn\u00e1n\u00ed k DPH"},"content":{"rendered":"<h2>P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/h2>\n<p>P\u0159izn\u00e1n\u00ed k DPH je dokument, ve kter\u00e9m vy\u010d\u00edsl\u00edte v\u00fd\u0161i DPH, kterou odv\u00e1d\u00edte st\u00e1tu. Obvykle jako m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce <strong>pod\u00e1v\u00e1te p\u0159izn\u00e1n\u00ed ka\u017ed\u00fd m\u011bs\u00edc<\/strong>, za ur\u010dit\u00fdch podm\u00ednek se m\u016f\u017eete st\u00e1t <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">\u010dtvrtletn\u00edm pl\u00e1tcem<\/a>. Pro odevzd\u00e1n\u00ed p\u0159izn\u00e1n\u00ed i zaplacen\u00ed dan\u011b plat\u00ed lh\u016fta <strong>do 25. dne m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho<\/strong> po konci zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<p>P\u0159izn\u00e1n\u00ed za leden tedy pod\u00e1v\u00e1te do 25. \u00fanora. Pokud tento den p\u0159ipad\u00e1 na v\u00edkend \u010di sv\u00e1tek, po\u010d\u00edt\u00e1 se nejbli\u017e\u0161\u00ed n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den.<\/p>\n<h2>P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty \u2013 formul\u00e1\u0159<\/h2>\n<p>Pr\u00e1vnick\u00e9 osoby i podnikatel\u00e9 jako\u017eto dr\u017eitel\u00e9 datov\u00e9 schr\u00e1nky mohou <strong>pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH pouze elektronicky<\/strong>. Od 1. 1. 2024 je to vzor p\u0159izn\u00e1n\u00ed \u010d. 24. Vyu\u017e\u00edt k tomu m\u016f\u017eete pr\u00e1v\u011b datovou schr\u00e1nku, nebo aplikace <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\" target=\"_blank\" rel=\"noopener\">Elektronick\u00e1 pod\u00e1n\u00ed<\/a> \u010di <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/home\/prihlaseni-do-dis\" target=\"_blank\" rel=\"noopener\">Online finan\u010dn\u00ed \u00fa\u0159ad<\/a>.<\/p>\n<p>Kdy\u017e se chyst\u00e1te formul\u00e1\u0159 p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty vypl\u0148ovat, p\u0159ipravte si:<\/p>\n<ul>\n<li>sv\u00e9, respektive firemn\u00ed identifika\u010dn\u00ed \u00fadaje (I\u010cO, DI\u010c,&#8230;)<\/li>\n<li>\u00fadaje o p\u0159ijat\u00fdch pln\u011bn\u00edch, tedy \u010d\u00e1stky za dodan\u00e9 zbo\u017e\u00ed a slu\u017eby v\u010detn\u011b sazby a v\u00fd\u0161e DPH, kter\u00e9 z\u00edsk\u00e1te z da\u0148ov\u00e9 evidence,<\/li>\n<li>\u00fadaje o ode\u010dten\u00e9 DPH (nap\u0159. za zbo\u017e\u00ed zakoupen\u00e9 v dan\u00e9m obdob\u00ed a pou\u017e\u00edvan\u00e9 k podnik\u00e1n\u00ed).<\/li>\n<\/ul>\n<p>Veden\u00ed da\u0148ov\u00e9 evidence v\u00e1m usnadn\u00ed <a href=\"https:\/\/money.cz\">\u00fa\u010detn\u00ed program Money S3<\/a>. Budete m\u00edt p\u0159ehled o v\u0161ech v\u00fddaj\u00edch a p\u0159\u00edjmech, kter\u00e9 pot\u0159ebujete uv\u00e9st do p\u0159izn\u00e1n\u00ed k DPH. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si program zdarma<\/a>.<\/p>\n<p>V\u0161echny \u010d\u00e1stky v p\u0159izn\u00e1n\u00ed <strong>zaokrouhlujte na cel\u00e9 koruny<\/strong>.<\/p>\n<h2>A. Odd\u00edl<\/h2>\n<p>V prvn\u00ed \u010d\u00e1sti formul\u00e1\u0159e vypln\u00edte<strong> \u00fadaje o p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159adu<\/strong>. V online formul\u00e1\u0159i sta\u010d\u00ed vybrat \u00fa\u0159ad ze seznamu, v tiskopisu mus\u00edte vyplnit ru\u010dn\u011b, ve kter\u00e9m kraji a na kter\u00e9m \u00fazemn\u00edm pracovi\u0161ti p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te.<\/p>\n<p>D\u00e1le uvedete <strong>DI\u010c poplatn\u00edka<\/strong>. P\u0159\u00edpadn\u011b I\u010c nebo rodn\u00e9 \u010d\u00edslo, pokud nejste pl\u00e1tci DPH (nap\u0159\u00edklad p\u0159i koupi vozu z jin\u00e9ho st\u00e1tu EU toti\u017e mus\u00edte odv\u00e9st DPH, i kdy\u017e nejste pl\u00e1tce).<\/p>\n<p>N\u00e1sledn\u011b za\u0161krtnete, jak\u00fd druh p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te:<\/p>\n<ul>\n<li><strong>\u0159\u00e1dn\u00e9<\/strong>,<\/li>\n<li><strong>opravn\u00e9<\/strong>, pokud jste \u0159\u00e1dn\u00e9 ji\u017e odevzdali, ale je\u0161t\u011b v term\u00ednu (do 25. dne) jste zjistili chybu nebo pot\u0159ebujete n\u011bjak\u00fd \u00fadaj doplnit,<\/li>\n<li><strong>dodate\u010dn\u00e9<\/strong>, pokud pot\u0159ebujete p\u0159izn\u00e1n\u00ed opravit ji\u017e po lh\u016ft\u011b pro odevzd\u00e1n\u00ed. U dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed vypln\u00edte datum, kdy jste chybu zjistili.<\/li>\n<\/ul>\n<p><strong>&gt;&gt; TIP: <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\">Rozd\u00edl mezi opravn\u00fdm a dodate\u010dn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm<\/a> jsme podrobn\u011bji popsali v \u010dl\u00e1nku.<\/p>\n<p>Pokud k p\u0159izn\u00e1n\u00ed p\u0159id\u00e1v\u00e1te p\u0159\u00edlohy, do kolonky vep\u00ed\u0161ete jejich po\u010det.<\/p>\n<p>Vypln\u00edte tak\u00e9 <strong>zda\u0148ovac\u00ed obdob\u00ed<\/strong>, za kter\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te. Tedy m\u011bs\u00edc nebo \u010dtvrtlet\u00ed a rok. Pole <strong>od <\/strong>a <strong>do <\/strong>vypl\u0148ujete jen v p\u0159\u00edpad\u011b, \u017ee p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te pouze za \u010d\u00e1st m\u011bs\u00edce.<\/p>\n<p>V dal\u0161\u00ed \u010d\u00e1sti vyberete, zda jste:<\/p>\n<ul>\n<li><strong>pl\u00e1tce dan\u011b<\/strong>,<\/li>\n<li><strong>skupina<\/strong> spojen\u00fdch osob registrovan\u00fdch k dani,<\/li>\n<li><strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/identifikovana-osoba\/\">identifikovan\u00e1 osoba<\/a><\/strong>,<\/li>\n<li><strong>nepl\u00e1tce dan\u011b<\/strong>.<\/li>\n<\/ul>\n<p>Pole <strong>K\u00f3d zda\u0148ovac\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho roku<\/strong> vypln\u00edte pouze tehdy, kdy\u017e m\u011bn\u00edte d\u00e9lku zda\u0148ovac\u00edho obdob\u00ed:<\/p>\n<ul>\n<li>pro p\u0159echod z m\u011bs\u00ed\u010dn\u00edho na \u010dtvrtletn\u00ed pl\u00e1tcovstv\u00ed uvedete Q,<\/li>\n<li>pro p\u0159echod ze \u010dtvrtletn\u00edho na m\u011bs\u00ed\u010dn\u00ed pl\u00e1tcovstv\u00ed uvedete M.<\/li>\n<\/ul>\n<p>Pot\u00e9 vypln\u00edte \u00fadaje o poplatn\u00edkovi, tedy o fyzick\u00e9 \u010di pr\u00e1vnick\u00e9 osob\u011b, za kterou p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te. V kolonce <strong>Hlavn\u00ed ekonomick\u00e1 \u010dinnost<\/strong> vyb\u00edr\u00e1te tu p\u0159eva\u017euj\u00edc\u00ed za zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n<h2>B. odd\u00edl<\/h2>\n<p>V p\u0159\u00edpad\u011b, \u017ee <strong>p\u0159izn\u00e1n\u00ed vypl\u0148uje a podepisuje osoba odli\u0161n\u00e1 od da\u0148ov\u00e9ho poplatn\u00edka<\/strong>, vypln\u00ed B. odd\u00edl da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. To je v p\u0159\u00edpad\u011b, \u017ee v\u00e1m p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce, nebo t\u0159eba osoba spravuj\u00edc\u00ed poz\u016fstalost po majiteli firmy.<\/p>\n<p>P\u0159i online pod\u00e1n\u00ed nen\u00ed pot\u0159eba formul\u00e1\u0159 ru\u010dn\u011b podepisovat ani oraz\u00edtkovat.<\/p>\n<figure id=\"attachment_10283\" aria-describedby=\"caption-attachment-10283\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-10283\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-1024x468.png\" alt=\"\" width=\"1024\" height=\"468\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-1024x468.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-300x137.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-150x69.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-768x351.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph-1536x702.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/elektronicky-formular-priznani-k-dph.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-10283\" class=\"wp-caption-text\"><a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\">Elektronick\u00fd formul\u00e1\u0159<\/a> p\u0159izn\u00e1n\u00ed k DPH v\u00e1s vypl\u0148ov\u00e1n\u00edm provede.<\/figcaption><\/figure>\n<h2>C. odd\u00edl<\/h2>\n<p>Ve t\u0159et\u00ed \u010d\u00e1sti p\u0159izn\u00e1n\u00ed u\u017e vypln\u00edte ve\u0161ker\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed, v\u00fd\u0161i dan\u011b a n\u00e1rok na odpo\u010det:<\/p>\n<h3>I. Zdaniteln\u00e1 pln\u011bn\u00ed<\/h3>\n<p>V <strong>1. a 2. \u0159\u00e1dku<\/strong> vypln\u00edte souhrnn\u00fd <strong>z\u00e1klad dan\u011b a v\u00fd\u0161i dan\u011b za v\u0161echno zbo\u017e\u00ed a slu\u017eby<\/strong>, kter\u00e9 jste v dan\u00e9m obdob\u00ed dodali. Jeden \u0159\u00e1dek je pro z\u00e1kladn\u00ed sazbu DPH, druh\u00fd pro sn\u00ed\u017eenou (i v dal\u0161\u00edch \u010d\u00e1stech formul\u00e1\u0159e).<\/p>\n<p>Ve <strong>3. a 4. \u0159\u00e1dku<\/strong> vypl\u0148ujete <strong>sazbu dan\u011b a da\u0148 za zbo\u017e\u00ed po\u0159\u00edzen\u00e9 z jin\u00e9ho st\u00e1tu EU<\/strong>. Tuto kolonku vyu\u017e\u00edvaj\u00ed jak pl\u00e1tci DPH, tak nap\u0159\u00edklad pr\u00e1v\u011b identifikovan\u00e9 osoby.<\/p>\n<p><strong>5. a 6. \u0159\u00e1dek<\/strong> se v\u00e1s t\u00fdk\u00e1, pokud jste po\u0159\u00eddili zbo\u017e\u00ed \u010di p\u0159ijali slu\u017ebu od osoby registrovan\u00e9 k platb\u011b dan\u011b v jin\u00e9m st\u00e1tu EU. <strong>7. a 8. \u0159\u00e1dek<\/strong> vypln\u00edte, pokud dov\u00e1\u017e\u00edte zbo\u017e\u00ed ze zahrani\u010d\u00ed.<\/p>\n<p><strong>9. \u0159\u00e1dek <\/strong>se t\u00fdk\u00e1 nap\u0159\u00edklad nepl\u00e1tc\u016f dan\u011b, kte\u0159\u00ed po\u0159\u00eddili nov\u00fd dopravn\u00ed prost\u0159edek z jin\u00e9ho st\u00e1tu EU. Vypln\u00ed sem z\u00e1klad dan\u011b a jej\u00ed v\u00fd\u0161i.<\/p>\n<p><strong>10. a 11. \u0159\u00e1dek <\/strong>vypln\u00edte, pokud jste p\u0159ijali zbo\u017e\u00ed nebo slu\u017ebu v re\u017eimu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-nebo-reverse-charge-co-to-je\/\">p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/a>.<\/p>\n<p><strong>\u0158\u00e1dky 12 a 13<\/strong> se t\u00fdkaj\u00ed ostatn\u00edch zdaniteln\u00fdch pln\u011bn\u00ed, u kter\u00fdch vznik\u00e1 povinnost p\u0159iznat da\u0148. Jde nap\u0159\u00edklad o zbo\u017e\u00ed a slu\u017eby, kter\u00e9 jste koupili od cizince s m\u00edstem pln\u011bn\u00ed v \u010cR.<\/p>\n<h3>II. Ostatn\u00ed pln\u011bn\u00ed a pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed mimo tuzemsko s n\u00e1rokem na odpo\u010det dan\u011b<\/h3>\n<p>Do<strong> \u0159\u00e1dku 20 <\/strong>vypl\u0148ujete hodnotu pln\u011bn\u00ed, kter\u00e9 jste <strong>dodali do jin\u00e9ho st\u00e1tu EU<\/strong> pl\u00e1tci dan\u011b.<\/p>\n<p><strong>\u0158\u00e1dek 21 <\/strong>slou\u017e\u00ed pro vypln\u011bn\u00ed hodnoty pln\u011bn\u00ed za poskytnut\u00e9 slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b. \u00dadaje o v\u00fdvozu zbo\u017e\u00ed vypln\u00edte v <strong>\u0159\u00e1dku 22<\/strong>.<\/p>\n<p>V <strong>\u0159\u00e1dku 23<\/strong> vypl\u0148ujete \u00fadaje k dod\u00e1n\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku nepl\u00e1tci DPH v jin\u00e9m st\u00e1t\u011b EU.<\/p>\n<p><strong>\u0158\u00e1dek 24<\/strong> vypln\u00edte, pokud hodnota zbo\u017e\u00ed dodan\u00e9ho do jin\u00e9ho st\u00e1tu EU p\u0159es\u00e1hne registra\u010dn\u00ed limit dan\u00e9 zem\u011b nebo pokud je m\u00edstem pln\u011bn\u00ed jin\u00fd st\u00e1t EU, ne\u017e do kter\u00e9ho zbo\u017e\u00ed pos\u00edl\u00e1te.<\/p>\n<p>Pokud jste dodali zbo\u017e\u00ed nebo slu\u017ebu v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, hodnotu tohoto pln\u011bn\u00ed uvedete v <strong>\u0159\u00e1dku 25<\/strong>.<\/p>\n<p><strong>\u0158\u00e1dek 26<\/strong> slou\u017e\u00ed pro uveden\u00ed ostatn\u00edch uskute\u010dn\u011bn\u00fdch pln\u011bn\u00ed s n\u00e1rokem na odpo\u010det dan\u011b, kter\u00e1 jste neuvedli v p\u0159edchoz\u00edch \u0159\u00e1dc\u00edch. Jedn\u00e1 se nap\u0159. o pln\u011bn\u00ed uskute\u010dn\u011bn\u00fdch mimo tuzemsko.<\/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\/10281\">\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\/10281\">\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<h3>III. Dopl\u0148uj\u00edc\u00ed \u00fadaje<\/h3>\n<p>V <strong>\u0159\u00e1dc\u00edch 30 a 31<\/strong> zaznamen\u00e1te \u00fadaje o zjednodu\u0161en\u00e9m postupu p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-funguji-tristranne-obchody-z-hlediska-dph-prakticky\/\">dod\u00e1n\u00ed zbo\u017e\u00ed formou t\u0159\u00edstrann\u00e9ho obchodu<\/a>.<\/p>\n<p><strong>\u0158\u00e1dek 32<\/strong> se t\u00fdk\u00e1 dovozu zbo\u017e\u00ed, kter\u00e9 je osvobozeno od dan\u011b.<\/p>\n<p>Posledn\u00ed \u010d\u00e1st odd\u00edlu se vypl\u0148uje v p\u0159\u00edpad\u011b<strong> opravy dan\u011b u nedobytn\u00e9 pohled\u00e1vky<\/strong>, nap\u0159\u00edklad p\u0159i zah\u00e1jen\u00ed exekuce nebo insolven\u010dn\u00edho \u0159\u00edzen\u00ed.<\/p>\n<h3>IV. N\u00e1rok na odpo\u010det dan\u011b<\/h3>\n<p><strong>\u0158\u00e1dek 40 <\/strong>vypl\u0148ujete pro z\u00e1kladn\u00ed sazbu, \u0159\u00e1dek 41 pro sazbu sn\u00ed\u017eenou.<\/p>\n<p>V <strong>\u0159\u00e1dku 40 a 41<\/strong> uvedete souhrnn\u011b za v\u0161echna pln\u011bn\u00ed p\u0159ijat\u00e1 od pl\u00e1tc\u016f DPH <strong>z\u00e1klad dan\u011b, n\u00e1rok na odpo\u010det dan\u011b v pln\u00e9 v\u00fd\u0161i a kr\u00e1cen\u00fd odpo\u010det<\/strong>, nap\u0159\u00edklad u majetku, kter\u00fd krom\u011b podnik\u00e1n\u00ed u\u017e\u00edv\u00e1te i pro soukrom\u00e9 \u00fa\u010dely.<\/p>\n<p>V <strong>\u0159\u00e1dku 42<\/strong> to stejn\u00e9 vypln\u00edte pro pln\u011bn\u00ed p\u0159ijat\u00e9 p\u0159i dovozu zbo\u017e\u00ed, kdy je spr\u00e1vcem dan\u011b celn\u00ed \u00fa\u0159ad. \u0158\u00e1dky <strong>43 a 44 <\/strong>slou\u017e\u00ed k uveden\u00ed odpo\u010dt\u016f z pln\u011bn\u00ed vyk\u00e1zan\u00fdch v \u0159\u00e1dc\u00edch 3 a\u017e 13.<\/p>\n<p>V<strong> \u0159\u00e1dku 45 <\/strong>uvedete <strong>celkov\u00fd odpo\u010det a kr\u00e1cen\u00fd odpo\u010det<\/strong> z v\u00fd\u0161e uveden\u00fdch \u010d\u00e1stek.<\/p>\n<p><strong>\u0158\u00e1dek 46 <\/strong>slou\u017e\u00ed k <strong>se\u010dten\u00ed v\u0161ech v\u00fd\u0161e uveden\u00fdch hodnot<\/strong> (\u0159\u00e1dky 40 a\u017e 45), a to v pln\u00e9 i kr\u00e1cen\u00e9 v\u00fd\u0161i.<\/p>\n<p>Do <strong>\u0159\u00e1dku 47 <\/strong>uvedete hodnotu po\u0159\u00edzen\u00e9ho majetku, kter\u00fd jste v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed za\u010dali k podnik\u00e1n\u00ed vyu\u017e\u00edvat.<\/p>\n<h3>V. Kr\u00e1cen\u00ed n\u00e1roku na odpo\u010det dan\u011b<\/h3>\n<p>V <strong>\u0159\u00e1dku 50 <\/strong>uvedete <strong>sou\u010det \u010d\u00e1stek za ve\u0161ker\u00e1 pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b<\/strong>.<\/p>\n<p>V <strong>\u0159\u00e1dku 51 <\/strong>do kolonky <strong>S n\u00e1rokem na odpo\u010det<\/strong> zapi\u0161te sou\u010det \u010d\u00e1stek z \u0159\u00e1dk\u016f 1 a 2 (sloupec Z\u00e1klad dan\u011b), 20 a 26 (sloupec Hodnota). Do kolonky <strong>Bez n\u00e1roku na odpo\u010det<\/strong> uvedete \u010d\u00e1stku uvedenou v \u0159\u00e1dku 50.<\/p>\n<p>Do <strong>\u0159\u00e1dku 52 <\/strong>nap\u00ed\u0161ete koeficient vypo\u010d\u00edtan\u00fd z \u00fadaj\u016f za zda\u0148ovac\u00ed obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku. V <strong>\u0159\u00e1dku 53<\/strong> uvedete <strong>vypo\u0159\u00e1dac\u00ed koeficient dan\u00fd z\u00e1konem<\/strong> a do pole Zm\u011bna odpo\u010dtu uvedete rozd\u00edl n\u00e1roku na kr\u00e1cen\u00fd odpo\u010det a ji\u017e uplatn\u011bn\u00fdch kr\u00e1cen\u00fdch n\u00e1rok\u016f za cel\u00fd rok.<\/p>\n<h3>VI. V\u00fdpo\u010det dan\u011b<\/h3>\n<p>Do <strong>\u0159\u00e1dku 60<\/strong> uvedete \u00fapravy odpo\u010dtu dan\u011b u dlouhodob\u00e9ho majetku, pokud dojde ke zm\u011bn\u011b v rozsahu jeho pou\u017e\u00edv\u00e1n\u00ed. \u00daprava se obvykle prov\u00e1d\u00ed za posledn\u00ed zda\u0148ovac\u00ed obdob\u00ed kalend\u00e1\u0159n\u00edho roku.<\/p>\n<p>V <strong>\u0159\u00e1dku 61<\/strong> uvedete hodnotu <strong>skute\u010dn\u011b vr\u00e1cen\u00e9 dan\u011b fyzick\u00fdm osob\u00e1m<\/strong> p\u0159i v\u00fdvozu zbo\u017e\u00ed.<\/p>\n<p>Ve formul\u00e1\u0159i se d\u00e1le nach\u00e1z\u00ed sou\u010dtov\u00e9 \u0159\u00e1dky 62 a\u017e 65:<\/p>\n<ul>\n<li>v<strong> \u0159\u00e1dku 62<\/strong> uv\u00e1d\u00edte <strong>v\u00fd\u0161i dan\u011b<\/strong> (sou\u010det \u0159\u00e1dk\u016f 1 a\u017e 13, od toho ode\u010dten\u00fd \u0159\u00e1dek 61, p\u0159idan\u00e1 da\u0148 podle \u00a7 108 jinde neuveden\u00e1),<\/li>\n<li>v <strong>\u0159\u00e1dku 63<\/strong> <strong>odpo\u010det dan\u011b<\/strong> (sou\u010det \u0159\u00e1dk\u016f 46 V pln\u00e9 v\u00fd\u0161i, 52 Odpo\u010det, 53 Zm\u011bna odpo\u010dtu, 60),<\/li>\n<li>v<strong> \u0159\u00e1dku 64 vlastn\u00ed da\u0148<\/strong> (rozd\u00edl \u0159\u00e1dk\u016f 62 a 63),<\/li>\n<li>v<strong> \u0159\u00e1dku 65<\/strong> <strong>nadm\u011brn\u00fd odpo\u010det<\/strong> (rozd\u00edl \u0159\u00e1dk\u016f 63 a 62).<\/li>\n<\/ul>\n<p><strong>\u0158\u00e1dek 66<\/strong> vypln\u00edte pouze p\u0159i pod\u00e1n\u00ed dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed a jde o rozd\u00edl \u0159\u00e1dk\u016f 62 a 63.<\/p>\n<h2>Jak vyplnit p\u0159izn\u00e1n\u00ed k DPH v \u00fa\u010detn\u00edm programu Money S3<\/h2>\n<p>Pokud \u00fa\u010dtujete v programu <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a>, p\u0159izn\u00e1n\u00ed k DPH jednodu\u0161e pod\u00e1te p\u0159\u00edmo v programu. Usnadn\u00edte si t\u00edm vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e, program za v\u00e1s nav\u00edc kontroluje spr\u00e1vnost vypln\u011bn\u00fdch pol\u00ed. P\u0159izn\u00e1n\u00ed <strong>rovnou elektronicky ode\u0161lete<\/strong>, p\u0159\u00edpadn\u011b exportujete pro odesl\u00e1n\u00ed p\u0159es <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datovou schr\u00e1nku<\/a> nebo da\u0148ov\u00fd port\u00e1l Finan\u010dn\u00ed spr\u00e1vy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty P\u0159izn\u00e1n\u00ed k DPH je dokument, ve kter\u00e9m vy\u010d\u00edsl\u00edte v\u00fd\u0161i DPH, kterou odv\u00e1d\u00edte st\u00e1tu. Obvykle jako m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce pod\u00e1v\u00e1te p\u0159izn\u00e1n\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10282,"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":[77,65,101],"class_list":["post-10281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-dph-dan-z-pridane-hodnoty","tag-platce-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10281","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=10281"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10281\/revisions"}],"predecessor-version":[{"id":16733,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10281\/revisions\/16733"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10282"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}