{"id":11721,"date":"2023-08-07T20:54:55","date_gmt":"2023-08-07T18:54:55","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11721"},"modified":"2023-08-07T20:57:14","modified_gmt":"2023-08-07T18:57:14","slug":"jak-spravne-vymerit-dph-z-prijate-faktury-v-rezimu-preneseni-danove-povinnosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-spravne-vymerit-dph-z-prijate-faktury-v-rezimu-preneseni-danove-povinnosti\/","title":{"rendered":"Jak spr\u00e1vn\u011b vym\u011b\u0159it DPH z p\u0159ijat\u00e9 faktury v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti?"},"content":{"rendered":"<h2>Datum povinnosti p\u0159iznat da\u0148 v RPDP<\/h2>\n<p>Povinnost p\u0159iznat da\u0148 v\u00a0p\u0159\u00edpad\u011b p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti nast\u00e1v\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (DUZP). Pl\u00e1tce, kter\u00e9mu je poskytnuto pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti (odb\u011bratel) je povinen z tohoto pln\u011bn\u00ed p\u0159iznat da\u0148 &#8211; <strong>\u00a7 108 odst. 4 ZDPH.<\/strong><\/p>\n<p><strong>Pozor, odb\u011bratel ne\u010dek\u00e1 na da\u0148ov\u00fd doklad od dodavatele a mus\u00ed p\u0159iznat DPH ke dni DUZP, i kdyby je\u0161t\u011b nem\u011bl fakturu \u2013 da\u0148ov\u00fd doklad k dispozici!<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11722\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-1024x267.png\" alt=\"\" width=\"1024\" height=\"267\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-1024x267.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-300x78.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-150x39.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-768x200.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1-1536x400.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Za spr\u00e1vnou sazbu DPH a za spr\u00e1vnou v\u00fd\u0161i DPH odpov\u00edd\u00e1 pouze p\u0159\u00edjemce pln\u011bn\u00ed (odb\u011bratel), nikoliv dodavatel. Dodavatel by ani nem\u011bl sazbu dan\u011b na doklad uv\u00e1d\u011bt. Pln\u011bn\u00ed dodavatel za\u0159ad\u00ed nap\u0159\u00edklad do \u0159\u00e1dku s 0% sazbou dan\u011b a p\u0159id\u00e1 povinn\u00fd dov\u011btek: \u201eDa\u0148 odvede z\u00e1kazn\u00edk\u201c, viz obr\u00e1zek n\u00ed\u017ee. Pokud je da\u0148ov\u00fd doklad vystaven \u0161patn\u011b, je vhodn\u00e9, resp. nezbytn\u00e9, jej vr\u00e1tit dodavateli.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11723\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-2.png\" alt=\"\" width=\"767\" height=\"468\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-2.png 767w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-2-300x183.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-2-150x92.png 150w\" sizes=\"auto, (max-width: 767px) 100vw, 767px\" \/><\/p>\n<h2>Vyk\u00e1z\u00e1n\u00ed pln\u011bn\u00ed u odb\u011bratele stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed \u2013 p\u0159izn\u00e1n\u00ed DPH<\/h2>\n<p>P\u0159\u00edjemce pln\u011bn\u00ed mus\u00ed vyk\u00e1zat tuto p\u0159ijatou slu\u017ebu ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, a to na <strong>\u0159\u00e1dku 10 <\/strong>(u z\u00e1kladn\u00ed sazby dan\u011b) nebo na<strong> \u0159\u00e1dku 11 <\/strong>(u sn\u00ed\u017een\u00e9 sazby dan\u011b). P\u0159ijat\u00e9 ani poskytnut\u00e9 z\u00e1lohy v\u00a0re\u017eimu PDP se v\u00a0DPH nevykazuj\u00ed.<\/p>\n<p>Pou\u017eije-li pl\u00e1tce rovn\u011b\u017e toto pln\u011bn\u00ed 100 % ke sv\u00e9 ekonomick\u00e9 \u010dinnosti, bude m\u00edt n\u00e1rok na odpo\u010det tohoto vym\u011b\u0159en\u00e9ho DPH na <strong>\u0159\u00e1dku 43<\/strong> (u z\u00e1kladn\u00ed sazby dan\u011b) nebo na<strong> \u0159\u00e1dku 44 <\/strong>(u sn\u00ed\u017een\u00e9 sazby dan\u011b). Pokud pou\u017eije pln\u011bn\u00ed k\u00a0podnik\u00e1n\u00ed jen \u010d\u00e1ste\u010dn\u011b, bude m\u00edt n\u00e1rok na odpo\u010det pouze v\u00a0pom\u011brn\u00e9 v\u00fd\u0161i.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11724\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-1024x330.png\" alt=\"\" width=\"1024\" height=\"330\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-1024x330.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-300x97.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-150x48.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-768x248.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3-1536x495.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-3.png 1603w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Vyk\u00e1z\u00e1n\u00ed pln\u011bn\u00ed u odb\u011bratele \u2013 kontroln\u00edm hl\u00e1\u0161en\u00ed<\/h2>\n<p>P\u0159\u00edjemce pln\u011bn\u00ed, tedy odb\u011bratel stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed, mus\u00ed pln\u011bn\u00ed vyk\u00e1zat tak\u00e9 v kontroln\u00edm hl\u00e1\u0161en\u00ed v\u00a0odd\u00edlu <strong>B.1.<\/strong> V\u00a0hl\u00e1\u0161en\u00ed uvede konkr\u00e9tn\u00ed typ pln\u011bn\u00ed (viz tabulka n\u00ed\u017ee). V\u00a0p\u0159\u00edpad\u011b poskytnut\u00ed stavebn\u00edch a mont\u00e1\u017en\u00edch prac\u00ed v\u00a0\u010cR se uvede k\u00f3d 4.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11725\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-1024x718.png\" alt=\"\" width=\"1024\" height=\"718\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-1024x718.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-300x210.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-150x105.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-768x538.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4-1536x1077.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vymerit-dph-4.png 1633w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Cel\u00fd tah\u00e1k: ke sta\u017een\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/RPDP-2023.pdf\" target=\"_blank\" rel=\"noopener\">zde<\/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                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.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\/11721\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11721\">\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 a vzor faktury vystaven\u00e9 v RPDP<\/h2>\n<p><strong>Firma SPORT a.s. opravila fas\u00e1du na administrativn\u00ed budov\u011b nach\u00e1zej\u00edc\u00ed se v\u00a0Praze. Tuto slu\u017ebu si objednala spole\u010dnost Seyfor, a.s. Oba subjekty jsou pl\u00e1tci DPH. Fakturovan\u00e1 \u010d\u00e1stka \u010din\u00ed 50\u00a0000 K\u010d. <\/strong><\/p>\n<p>Vzhledem, ke skute\u010dnosti, \u017ee stavebn\u00ed pr\u00e1ce byly poskytnuty v\u00a0\u010cR mezi 2 pl\u00e1tci DPH, uplatn\u00ed se re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti v\u00a0tuzemsku.<\/p>\n<p>Da\u0148 z po\u0159\u00edzen\u00e9 slu\u017eby p\u0159izn\u00e1 p\u0159\u00edjemce pln\u011bn\u00ed, tedy spole\u010dnost Seyfor, a.s. Pokud je jedn\u00e1 o firemn\u00ed objekt uplatn\u00ed se z\u00e1kladn\u00ed sazba dan\u011b <strong>21 %<\/strong>. P\u0159\u00edjemce (odb\u011bratel) vyk\u00e1\u017ee toto pln\u011bn\u00ed v\u00a0DPH na <strong>\u0159\u00e1dku 10. <\/strong>Z\u00e1klad dan\u011b bude \u010dinit 50\u00a0000 K\u010d a vym\u011b\u0159en\u00e9 DPH bude ve v\u00fd\u0161i 10 500 K\u010d.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce pou\u017eil v\u00fd\u0161e uveden\u00e9 pln\u011bn\u00ed 100 % pro podnikatelsk\u00e9 \u00fa\u010dely, m\u00e1 z\u00e1rove\u0148 n\u00e1rok na vr\u00e1cen\u00ed v\u00fd\u0161e uveden\u00e9ho DPH na \u0159\u00e1dku 10. Toto pln\u011bn\u00ed se tedy podruh\u00e9 objev\u00ed v\u00a0tiskopisu DPH na <strong>\u0159\u00e1dku 43<\/strong>, jako n\u00e1rok na odpo\u010det dan\u011b, a to ve v\u00fd\u0161i 10\u00a0500 K\u010d ze z\u00e1kladu dan\u011b 50\u00a0000 K\u010d. V\u00a0kone\u010dn\u00e9m d\u016fsledku tedy nevznikne \u017e\u00e1dn\u00e1 odvodov\u00e1 povinnost (+ 10\u00a0500 K\u010d m\u00ednus 10\u00a0500 K\u010d = 0). <strong>\u00a0\u00a0<\/strong><\/p>\n<p>V\u00a0kontroln\u00edm hl\u00e1\u0161en\u00ed vyk\u00e1\u017ee toto pln\u011bn\u00ed v\u00a0odd\u00edlu <strong>B.1. <\/strong>a uvede k\u00f3d pln\u011bn\u00ed 4 &#8211; Stavebn\u00ed a mont\u00e1\u017en\u00ed pr\u00e1ce.<\/p>\n<p>Jak to bude u dodavatele? To se dozv\u00edte v\u00a0\u010dl\u00e1nku: <strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-spravne-vystavit-fakturu-v-rezimu-preneseni-danove-povinnosti\/\">Jak spr\u00e1vn\u011b vystavit fakturu v\u00a0re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/a>. <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Datum povinnosti p\u0159iznat da\u0148 v RPDP Povinnost p\u0159iznat da\u0148 v\u00a0p\u0159\u00edpad\u011b p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti nast\u00e1v\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (DUZP). Pl\u00e1tce, kter\u00e9mu je poskytnuto pln\u011bn\u00ed &#8230;<\/p>\n","protected":false},"author":10,"featured_media":11729,"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":[126],"class_list":["post-11721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-preneseni-danove-povinnosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11721","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11721"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11721\/revisions"}],"predecessor-version":[{"id":11745,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11721\/revisions\/11745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11729"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}