{"id":1145,"date":"2022-11-07T18:31:27","date_gmt":"2022-11-07T17:31:27","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/oprava-zakladu-dane-vyse-dph\/"},"modified":"2023-02-01T15:04:59","modified_gmt":"2023-02-01T14:04:59","slug":"oprava-zakladu-dane-vyse-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/oprava-zakladu-dane-vyse-dph\/","title":{"rendered":"Oprava z\u00e1kladu dan\u011b a v\u00fd\u0161e DPH"},"content":{"rendered":"<p>Z\u00e1kon \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), rozli\u0161uje \u2013 pominu-li opravu v\u00fd\u0161e dan\u011b u pohled\u00e1vek za dlu\u017en\u00edky v insolven\u010dn\u00edm \u0159\u00edzen\u00ed &#8211; dva zp\u016fsoby opravy z\u00e1kladu dan\u011b se sou\u010dasnou opravou dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 \u201eda\u0148\u201c).<\/p>\n<p>Oba zp\u016fsoby a d\u016fvody pro opravu je nutn\u00e9 od sebe d\u016fsledn\u011b rozli\u0161ovat, nebo\u0165 ka\u017ed\u00e1 korekce m\u00e1 sv\u00e1 vlastn\u00ed pravidla, postupy a samoz\u0159ejm\u011b dopady pro pl\u00e1tce DPH.<\/p>\n<h2>1. Oprava z\u00e1kladu dan\u011b a dan\u011b &#8211; \u00a7 42 ZDPH<\/h2>\n<p>ZDPH stanov\u00ed, \u017ee pl\u00e1tce oprav\u00ed z\u00e1klad dan\u011b a da\u0148 v t\u011bchto p\u0159\u00edpadech:<\/p>\n<p>a) p\u0159i zru\u0161en\u00ed nebo vr\u00e1cen\u00ed cel\u00e9ho nebo \u010d\u00e1sti zdaniteln\u00e9ho pln\u011bn\u00ed,<br \/>\nb) p\u0159i sn\u00ed\u017een\u00ed, pop\u0159\u00edpad\u011b p\u0159i zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b, ke kter\u00e9mu dojde po dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed,<br \/>\nc)\u00a0p\u0159i vr\u00e1cen\u00ed spot\u0159ebn\u00ed dan\u011b podle p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu,<br \/>\nd) pokud nedojde k p\u0159evodu vlastnick\u00e9ho pr\u00e1va ke zbo\u017e\u00ed na jeho u\u017eivatele podle \u00a7 13 odst. 3 p\u00edsm. d) ZDPH,<br \/>\ne) p\u0159i vr\u00e1cen\u00ed \u00faplaty, ze kter\u00e9 vznikla pl\u00e1tci ke dni jej\u00edho p\u0159ijet\u00ed povinnost p\u0159iznat da\u0148 a jestli\u017ee se zdaniteln\u00e9 pln\u011bn\u00ed neuskute\u010dnilo, nebo<br \/>\nf) pokud byla \u00faplata, ze kter\u00e9 vznikla pl\u00e1tci ke dni jej\u00edho p\u0159ijet\u00ed povinnost p\u0159iznat da\u0148, pou\u017eita na \u00fahradu jin\u00e9ho pln\u011bn\u00ed.<\/p>\n<p>Pokud tedy dojde k n\u011bkter\u00e9 ze situac\u00ed uveden\u00fdch pod p\u00edsmeny a) \u2013 f) a pl\u00e1tce opravuje z\u00e1klad dan\u011b a v\u00fd\u0161i dan\u011b, mus\u00ed vystavit do 15 dn\u016f ode dne zji\u0161t\u011bn\u00ed opravn\u00fd da\u0148ov\u00fd doklad, pokud m\u011bl u p\u016fvodn\u00edho pln\u011bn\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/\">povinnost da\u0148ov\u00fd doklad vystavit<\/a>. Pokud tuto povinnost nem\u011bl, provede opravu pouze ve sv\u00e9 evidenci.<\/p>\n<p>Je t\u0159eba zd\u016fraznit, \u017ee <strong>oprava je pova\u017eov\u00e1na za samostatn\u00e9 zdaniteln\u00e9 pln\u011bn\u00ed a pokud doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b a dan\u011b, tak opravn\u00fd doklad u dodavatele m\u00e1 dopad a\u017e ve zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m odb\u011bratel tento opravn\u00fd doklad obdr\u017eel<\/strong>. Pro tyto \u00fa\u010dely je ur\u010dit\u011b vhodn\u00e9 si nechat opravn\u00e9 doklady od odb\u011bratel\u016f potvrzovat.<\/p>\n<p>P\u0159i oprav\u011b se pou\u017eije sazba dan\u011b platn\u00e1 ke dni p\u016fvodn\u00edho pln\u011bn\u00ed \u010di p\u0159ijet\u00ed \u00faplaty a standardn\u011b se tak\u00e9 pou\u017eije pro p\u0159epo\u010det ciz\u00ed m\u011bny takt\u00e9\u017e p\u016fvodn\u00ed kurz.<\/p>\n<p>Podle ZDPH plat\u00ed, \u017ee opravu z\u00e1kladu dan\u011b a v\u00fd\u0161e dan\u011b <strong>nelze prov\u00e9st po uplynut\u00ed 3 let<\/strong> od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m vznikla povinnost p\u0159iznat da\u0148 u p\u016fvodn\u00edho pln\u011bn\u00ed. Z dikce tohoto ustanoven\u00ed nen\u00ed zcela z\u0159ejm\u00e9, zda v t\u00e9to 3 let\u00e9 lh\u016ft\u011b mus\u00ed nastat pouze skute\u010dnosti rozhodn\u00e9 pro opravu z\u00e1kladu dan\u011b a dan\u011b \u010di zda je v t\u00e9to lh\u016ft\u011b nutn\u00e9 prov\u00e9st ve\u0161ker\u00e9 \u00fakony t\u00fdkaj\u00edc\u00ed se opravy z\u00e1kladu dan\u011b a dan\u011b \u2013 vystaven\u00ed opravn\u00e9ho da\u0148ov\u00e9ho dokladu, doru\u010den\u00ed odb\u011brateli a n\u00e1sledn\u011b za\u0159azen\u00ed do \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed.<\/p>\n<p>P\u0159i hled\u00e1n\u00ed odpov\u011bdi n\u00e1m m\u016f\u017ee b\u00fdt n\u00e1pomocen Koordina\u010dn\u00ed v\u00fdbor \u010d. 499\/22.03.17. Podle z\u00e1v\u011bru, kter\u00fd je tam uveden, mus\u00ed poskytovatel pln\u011bn\u00ed ve 3 let\u00e9 lh\u016ft\u011b stihnout v\u0161e, v\u010detn\u011b pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>2. Oprava v\u00fd\u0161e dan\u011b v jin\u00fdch p\u0159\u00edpadech &#8211; \u00a7 43 ZDPH<\/h2>\n<p>Ustanoven\u00ed \u00a7 43 ZDPH \u0159e\u0161\u00ed diametr\u00e1ln\u011b odli\u0161nou situaci, ne\u017e byla nast\u00edn\u011bna v p\u0159ede\u0161l\u00e9m bod\u011b. Takt\u00e9\u017e postupy a dopady jsou pro pl\u00e1tce logicky jin\u00e9. Zat\u00edmco \u00a7 42 ZDPH \u0159e\u0161\u00ed situace, kdy u p\u016fvodn\u00edho pln\u011bn\u00ed prob\u011bhlo v\u0161e podle z\u00e1kona a teprve n\u00e1sledn\u011b do\u0161lo ke zm\u011bn\u011b hodnoty p\u016fvodn\u00edho pln\u011bn\u00ed (vr\u00e1cen\u00ed zbo\u017e\u00ed, spln\u011bn\u00ed obchodn\u00edch podm\u00ednek kontraktu apod.), tak \u00a7 43 ZDPH stanovuje postup \u2013 zjednodu\u0161en\u011b \u0159e\u010deno \u2013 jak napravit chybu.<\/p>\n<p>Jako p\u0159\u00edklad si p\u0159edstavme situaci, kdy poskytovatel stavebn\u00edch prac\u00ed, kter\u00e9 jsou v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, p\u0159ijme platbu p\u0159ed uskute\u010dn\u011bn\u00edm pln\u011bn\u00ed (z\u00e1lohu) a z t\u00e9to platby myln\u011b odvede DPH. Vznik\u00e1 ot\u00e1zka, jak v souladu se ZDPH opravit vzniklou chybu?<\/p>\n<p><strong>Oprava v\u00fd\u0161e dan\u011b se prov\u00e1d\u00ed formou dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m byla nespr\u00e1vn\u011b uplatn\u011bna da\u0148!<\/strong><\/p>\n<p>Pokud se sni\u017euje p\u016fvodn\u011b uplatn\u011bn\u00e1 da\u0148 na v\u00fdstupu, plat\u00ed op\u011bt pravidlo, \u017ee opravu lze prov\u00e9st nejd\u0159\u00edve ke dni, ve kter\u00e9m pl\u00e1tce, pro kter\u00e9ho se pln\u011bn\u00ed uskute\u010dnilo, obdr\u017eel opravn\u00fd da\u0148ov\u00fd doklad. D\u00e1le plat\u00ed, \u017ee se p\u0159i oprav\u011b v\u00fd\u0161e dan\u011b uplatn\u00ed sazba dan\u011b platn\u00e1 ke dni povinnosti p\u0159iznat da\u0148 u p\u016fvodn\u00edho pln\u011bn\u00ed a pokud je tam p\u0159epo\u010det z ciz\u00ed m\u011bny, tak se uplatn\u00ed kurz platn\u00fd pro obdob\u00ed p\u016fvodn\u00edho pln\u011bn\u00ed.<\/p>\n<p>Opravu v\u00fd\u0161e dan\u011b nelze takt\u00e9\u017e prov\u00e9st po uplynut\u00ed 3 let od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m vznikla povinnost p\u0159iznat da\u0148 u p\u016fvodn\u00edho pln\u011bn\u00ed.<\/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\/1145\">\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\/1145\">\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\u0159\u00edklad<\/h2>\n<p>Rozd\u00edl mezi ustanoven\u00edm \u00a7 42 a \u00a7 43 ZDPH si uka\u017eme na p\u0159\u00edkladu.<\/p>\n<h3>Aplikace \u00a7 42<\/h3>\n<p>V srpnu 2018 bylo dod\u00e1no zbo\u017e\u00ed v po\u010dtu 10 ks v celkov\u00e9 hodnot\u011b 10.000 K\u010d (bez DPH). V \u0159\u00edjnu 2018 do\u0161lo v r\u00e1mci reklamace k vr\u00e1cen\u00ed 2 ks zbo\u017e\u00ed v hodnot\u011b 2.000 K\u010d (bez DPH). Na vr\u00e1cen\u00e9 zbo\u017e\u00ed byl vystaven opravn\u00fd da\u0148ov\u00fd doklad, kter\u00fd byl odb\u011brateli doru\u010den takt\u00e9\u017e v m\u011bs\u00edci \u0159\u00edjnu.<\/p>\n<p>Opravn\u00fd da\u0148ov\u00fd doklad bude sou\u010d\u00e1st\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed \u0159\u00edjen 2018, neovliv\u0148uje da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed srpen 2018.<\/p>\n<h3>Aplikace \u00a7 43<\/h3>\n<p>Stavebn\u00ed spole\u010dnost uzav\u0159ela kontrakt na stavebn\u00ed a mont\u00e1\u017en\u00ed pr\u00e1ce s investorem (pl\u00e1tce DPH) s t\u00edm, \u017ee tyto pr\u00e1ce budou v souladu se ZDPH v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti. V srpnu 2018 p\u0159ijala stavebn\u00ed spole\u010dnost od investora z\u00e1lohu, z t\u00e9to z\u00e1lohy myln\u011b odvedla DPH. V \u0159\u00edjnu 2018 spole\u010dnost zjistila sv\u016fj omyl, vystavila opravn\u00fd da\u0148ov\u00fd doklad, kter\u00fd byl je\u0161t\u011b v m\u011bs\u00edci \u0159\u00edjnu doru\u010den investorovi.<\/p>\n<p>V \u0159\u00edjnu 2018 je stavebn\u00ed spole\u010dnost opr\u00e1vn\u011bna podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed srpen 2018 a v tomto p\u0159izn\u00e1n\u00ed si sn\u00ed\u017e\u00ed svoj\u00ed da\u0148ovou povinnost (sn\u00ed\u017een\u00edm dan\u011b na v\u00fdstupu).<\/p>\n<p>Samoz\u0159ejmost\u00ed je, \u017ee stavebn\u00ed spole\u010dnost mus\u00ed podat za srpen takt\u00e9\u017e n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon \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), rozli\u0161uje \u2013 pominu-li opravu v\u00fd\u0161e dan\u011b u pohled\u00e1vek za &#8230;<\/p>\n","protected":false},"author":14,"featured_media":1146,"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":[65,56],"class_list":["post-1145","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-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1145","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1145"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1145\/revisions"}],"predecessor-version":[{"id":9465,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1145\/revisions\/9465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1146"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}