{"id":11731,"date":"2023-08-07T20:53:30","date_gmt":"2023-08-07T18:53:30","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11731"},"modified":"2023-08-07T20:56:14","modified_gmt":"2023-08-07T18:56:14","slug":"jak-spravne-vystavit-fakturu-v-rezimu-preneseni-danove-povinnosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-spravne-vystavit-fakturu-v-rezimu-preneseni-danove-povinnosti\/","title":{"rendered":"Jak spr\u00e1vn\u011b vystavit fakturu v\u00a0re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti"},"content":{"rendered":"<h2>Z\u00e1kladn\u00ed pravidla re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti \u00a7 92a ZDPH<\/h2>\n<p>Re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti v\u00a0tuzemsku (RPDP) lze aplikovat pouze mezi \u010desk\u00fdmi pl\u00e1tci DPH. Identifikovan\u00e9 osoby nejsou plnohodnotn\u00fdmi pl\u00e1tci, ty tedy RPDP v\u00a0tuzemsku vyu\u017e\u00edt nemohou. Dal\u0161\u00ed podm\u00ednky pro uplatn\u011bn\u00ed tohoto re\u017eimu u stavebn\u00edch nebo mont\u00e1\u017en\u00edch prac\u00ed definuje \u00a7 92e ZDPH.<\/p>\n<p><strong>Z\u00e1kladn\u00ed podm\u00ednky pro uplatn\u011bn\u00ed RPDP:<\/strong><\/p>\n<ul>\n<li>jedn\u00e1 se o zdaniteln\u00e9 pln\u011bn\u00ed<\/li>\n<li>fakturuje pl\u00e1tce DPH (1.DI\u010c CZ) jin\u00e9mu pl\u00e1tci DPH (2. DI\u010c CZ)<\/li>\n<li>m\u00edsto pln\u011bn\u00ed mus\u00ed b\u00fdt v tuzemsku (stavba \u010di jin\u00e1 nemovitost je um\u00edst\u011bna v \u010cR)<\/li>\n<li>povinnost p\u0159iznat da\u0148 nast\u00e1v\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (DUZP)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11732\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-1024x267.png\" alt=\"\" width=\"1024\" height=\"267\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-1024x267.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-300x78.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-150x39.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-768x200.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1-1536x400.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>N\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu v RPDP<\/h2>\n<p>Ka\u017ed\u00fd da\u0148ov\u00fd doklad vystaven\u00fd v\u00a0re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti mus\u00ed obsahovat z\u00e1kladn\u00ed n\u00e1le\u017eitosti dle \u00a7 29 ZDPH. Mimo jin\u00e9 mus\u00ed b\u00fdt na takov\u00e9m da\u0148ov\u00e9m dokladu uveden text: \u201eDa\u0148 odvede z\u00e1kazn\u00edk\u201c. Za tyto n\u00e1le\u017eitosti odpov\u00edd\u00e1 ten, kdo fakturu vystavil.<\/p>\n<p>U stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed je vhodn\u00e9 na fakturu uv\u00e9st tak\u00e9 text, \u017ee se jedn\u00e1 o pln\u011bn\u00ed odpov\u00eddaj\u00edc\u00edm k\u00f3d\u016fm klasifikace produkce <strong>CZ-CPA<\/strong> <strong>41 a\u017e 43. <\/strong><\/p>\n<ul>\n<li>k\u00f3d CZ-CPA 41 &#8211; Budovy a jejich v\u00fdstavba<\/li>\n<li>k\u00f3d CZ-CPA 42 &#8211; In\u017een\u00fdrsk\u00e9 stavby a jejich v\u00fdstavba<\/li>\n<li>k\u00f3d CZ-CPA 43 &#8211; Specializovan\u00e9 stavebn\u00ed pr\u00e1ce<\/li>\n<\/ul>\n<h2>Vykazov\u00e1n\u00ed pln\u011bn\u00ed u dodavatele stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed \u2013 tiskopis DPH<\/h2>\n<p>Poskytnut\u00e9 pln\u011bn\u00ed mus\u00ed pl\u00e1tce vyk\u00e1zat ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, a to na <strong>\u0159\u00e1dku 25.<\/strong> P\u0159ijat\u00e9 z\u00e1lohy se v\u00a0DPH nevykazuj\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11733\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-1024x330.png\" alt=\"\" width=\"1024\" height=\"330\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-1024x330.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-300x97.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-150x48.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-768x248.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2-1536x495.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-2.png 1603w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Vyk\u00e1z\u00e1n\u00ed pln\u011bn\u00ed u dodavatele v\u00a0kontroln\u00edm hl\u00e1\u0161en\u00ed<\/h2>\n<p>Dodavatel, tedy poskytovatel stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed mus\u00ed toto pln\u011bn\u00ed tak\u00e9 vyk\u00e1zat v kontroln\u00edm hl\u00e1\u0161en\u00ed v\u00a0odd\u00edlu <strong>A.1.<\/strong> V\u00a0hl\u00e1\u0161en\u00ed se tak\u00e9 uvede konkr\u00e9tn\u00ed typ pln\u011bn\u00ed (viz tabulka n\u00ed\u017ee). V\u00a0p\u0159\u00edpad\u011b poskytnut\u00ed stavebn\u00ed a mont\u00e1\u017en\u00ed pr\u00e1ce v\u00a0\u010cR se uvede <strong>k\u00f3d 4<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11734\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-1024x718.png\" alt=\"\" width=\"1024\" height=\"718\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-1024x718.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-300x210.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-150x105.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-768x538.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3-1536x1077.png 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-3.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                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\/11731\">\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\/11731\">\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>Za m\u00edsto pln\u011bn\u00ed se dle \u00a710 ZDPH pova\u017euje m\u00edsto, kde se nemovitost nach\u00e1z\u00ed, tedy v \u010cR. Oprava st\u0159echy spad\u00e1 do klasifikace CZ-CPA 43. Slu\u017eba z titulu stavebn\u00edch prac\u00ed je poskytnuta mezi 2 pl\u00e1tci DPH v \u010cR, uplatn\u00ed se tedy povinn\u011b 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 a\u017e p\u0159\u00edjemce pln\u011bn\u00ed. Dodavatel tedy vystav\u00ed fakturu \u2013 da\u0148ov\u00fd doklad <strong>bez DPH<\/strong> a tak\u00e9 <strong>bez uveden\u00ed sazby DPH<\/strong> \u2013 viz vzor faktury.<\/p>\n<p>Jak to bude u p\u0159\u00edjemce pln\u011bn\u00ed? To se dozv\u00edte v\u00a0\u010dl\u00e1nku: <strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-spravne-vymerit-dph-z-prijate-faktury-v-rezimu-preneseni-danove-povinnosti\/\">Jak spr\u00e1vn\u011b vym\u011b\u0159it DPH z\u00a0p\u0159ijat\u00e9 faktury v\u00a0re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/a>.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-11735\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-1024x1014.png\" alt=\"\" width=\"1024\" height=\"1014\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-1024x1014.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-300x297.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-150x150.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-768x761.png 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4-110x110.png 110w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/jak-spravne-vystavit-fakturu-4.png 1481w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00ed pravidla re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti \u00a7 92a ZDPH Re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti v\u00a0tuzemsku (RPDP) lze aplikovat pouze mezi \u010desk\u00fdmi pl\u00e1tci DPH. Identifikovan\u00e9 osoby nejsou &#8230;<\/p>\n","protected":false},"author":10,"featured_media":11736,"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-11731","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\/11731","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=11731"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11731\/revisions"}],"predecessor-version":[{"id":11743,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11731\/revisions\/11743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11736"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}