{"id":11877,"date":"2023-08-28T08:00:00","date_gmt":"2023-08-28T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11877"},"modified":"2023-08-24T11:54:00","modified_gmt":"2023-08-24T09:54:00","slug":"platce-nebo-neplatce-dph-co-si-jako-podnikatel-zvolit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/platce-nebo-neplatce-dph-co-si-jako-podnikatel-zvolit\/","title":{"rendered":"Pl\u00e1tce, nebo nepl\u00e1tce DPH: co si jako podnikatel zvolit?"},"content":{"rendered":"<p>Na v\u00fdb\u011br m\u00e1te do chv\u00edle, kdy je v\u00e1\u0161 obrat za 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f ni\u017e\u0161\u00ed <strong>ne\u017e 2 miliony K\u010d<\/strong>. Jakmile tento limit p\u0159ekro\u010d\u00edte, mo\u017enost volby kon\u010d\u00ed \u2013 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">registrace k pl\u00e1tcovstv\u00ed DPH<\/a> je pro v\u00e1s povinn\u00e1.<\/p>\n<h2>Rozd\u00edl mezi pl\u00e1tcem a nepl\u00e1tcem DPH<\/h2>\n<p><strong>Pl\u00e1tce DPH<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Cenu sv\u00fdch v\u00fdrobk\u016f \u010di slu\u017eeb nav\u00fd\u0161\u00ed o da\u0148 z p\u0159idan\u00e9 hodnoty.<\/li>\n<li aria-level=\"1\">Vybranou da\u0148 odv\u00e1d\u00ed st\u00e1tu.<\/li>\n<li aria-level=\"1\">Je veden\u00fd v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">registru pl\u00e1tc\u016f DPH<\/a>.<\/li>\n<li aria-level=\"1\">Pod\u00e1v\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a>.<\/li>\n<li aria-level=\"1\">Pod\u00e1v\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/a>.<\/li>\n<li aria-level=\"1\">Pokud dod\u00e1v\u00e1 zbo\u017e\u00ed nebo slu\u017eby do jin\u00e9ho st\u00e1tu EU, pod\u00e1v\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/souhrnne-hlaseni-podat-vyhnout-se-chybam\/\">souhrnn\u00e9 hl\u00e1\u0161en\u00ed k DPH<\/a>.<\/li>\n<li aria-level=\"1\">Zm\u00edn\u011bn\u00e1 p\u0159izn\u00e1n\u00ed a hl\u00e1\u0161en\u00ed se pod\u00e1vaj\u00ed m\u011bs\u00ed\u010dn\u011b \u010di kvart\u00e1ln\u011b.<\/li>\n<\/ul>\n<p><strong>Nepl\u00e1tce DPH<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Cenu sv\u00fdch v\u00fdrobk\u016f \u010di slu\u017eeb nenavy\u0161uje o da\u0148 z p\u0159idan\u00e9 hodnoty.<\/li>\n<\/ul>\n<h2>Aktu\u00e1ln\u00ed zm\u011bny v DPH<\/h2>\n<p>Pro v\u00edc podrobnost\u00ed n\u011bkdy odkazujeme na na\u0161e dal\u0161\u00ed \u010dl\u00e1nky. Jen\u017ee DPH se v posledn\u00ed dob\u011b <strong>dost m\u011bn\u00ed<\/strong>. Star\u0161\u00ed \u010dl\u00e1nky postupn\u011b aktualizujeme, ale je mo\u017en\u00e9, \u017ee naraz\u00edte i na \u010dl\u00e1nek, ve kter\u00e9m jsou je\u0161t\u011b p\u016fvodn\u00ed \u010d\u00edsla. Proto nejd\u0159\u00edv shrneme aktu\u00e1ln\u00ed stav.<\/p>\n<p>Od ledna 2023 se hranice pro povinn\u00e9 pl\u00e1tcovstv\u00ed DPH <strong>zv\u00fd\u0161ila z 1 milionu<\/strong> na 2 miliony.<\/p>\n<p>Zat\u00edm plat\u00ed <strong>t\u0159i sazby DPH<\/strong>: z\u00e1kladn\u00ed 21% a sn\u00ed\u017een\u00e9 15% a 10%.<\/p>\n<p>V \u010dervnu 2023 ale vl\u00e1da schv\u00e1lila <strong>zm\u011bnu. <\/strong>Sn\u00ed\u017een\u00e9 sazby se slu\u010duj\u00ed do jedn\u00e9 ve v\u00fd\u0161i 12 %. V\u00fd\u0161e z\u00e1kladn\u00ed sazby DPH se nem\u011bn\u00ed.<\/p>\n<p>Jedinou v\u00fdjimku by m\u011bly m\u00edt knihy, kter\u00e9 budou od DPH osvobozeny. Tak\u00e9 dojde k <strong>p\u0159e\u0159azen\u00ed n\u011bkter\u00fdch polo\u017eek<\/strong> ze z\u00e1kladn\u00ed do sn\u00ed\u017een\u00e9 sazby a naopak.<\/p>\n<p>Vl\u00e1dn\u00ed n\u00e1vrh <strong>zat\u00edm nen\u00ed schv\u00e1len\u00fd,<\/strong> bude ho projedn\u00e1vat a schvalovat parlament. Je tedy mo\u017en\u00e9, \u017ee se poslanc\u016fm \u010di sen\u00e1tor\u016fm do n\u00e1vrhu poda\u0159\u00ed za\u0159adit n\u011bkter\u00e9 dal\u0161\u00ed \u00fapravy.<\/p>\n<p>Nyn\u00ed se u\u017e pod\u00edv\u00e1me na n\u011bkolik typick\u00fdch situac\u00ed a to, jestli je v nich v\u00fdhodn\u00e9 b\u00fdt pl\u00e1tcem DPH, \u010di ne.<\/p>\n<h2>1. Prod\u00e1v\u00e1te nepl\u00e1tc\u016fm DPH<\/h2>\n<p>Za\u010dneme p\u0159\u00edkladem. U\u010d\u00edte jazyky a za kurz angli\u010dtiny si \u00fa\u010dtujete 10 000 K\u010d. Jakmile byste se ale stali pl\u00e1tci DPH, mus\u00edte <strong>cenu zv\u00fd\u0161it o DPH ve v\u00fd\u0161i 21 %<\/strong>. Tyto pen\u00edze pak odvedete st\u00e1tu. Koncov\u00fd z\u00e1kazn\u00edk by tedy za v\u00e1\u0161 kurz nov\u011b zaplatil 12 100 K\u010d.<\/p>\n<p>To u\u017e je <strong>znateln\u00fd rozd\u00edl v cen\u011b<\/strong>. Pokud jsou va\u0161i konkurenti nepl\u00e1tci DPH, kte\u0159\u00ed sv\u00e9 kurzy st\u00e1le nab\u00edz\u00ed za 10 000 K\u010d, m\u016f\u017eete p\u0159ij\u00edt o \u010d\u00e1st z\u00e1kazn\u00edk\u016f.<\/p>\n<p>Pokud jsou tedy va\u0161imi z\u00e1kazn\u00edky b\u011b\u017en\u00ed lid\u00e9, je pro v\u00e1s zpravidla v\u00fdhodn\u011bj\u0161\u00ed <strong>ne\u017e\u00e1dat o dobrovolnou registraci<\/strong> k pl\u00e1tcovstv\u00ed DPH.<\/p>\n<h2>2. Prod\u00e1v\u00e1te pl\u00e1tc\u016fm DPH<\/h2>\n<p>Situace je jin\u00e1, pokud mezi va\u0161e klienty pat\u0159\u00ed pl\u00e1tci DPH, kte\u0159\u00ed kurzy kupuj\u00ed sv\u00fdm zam\u011bstnanc\u016fm. Kdy\u017e se stanete pl\u00e1tcem, za kurz jim za\u010dnete <strong>\u00fa\u010dtovat 12 100 K\u010d<\/strong>. Ale proto\u017ee jsou oni sami tak\u00e9 pl\u00e1tci, zaplacen\u00e9 DPH ve v\u00fd\u0161i 2 100 K\u010d se jim vr\u00e1t\u00ed. Ze sv\u00e9ho tedy zaplat\u00ed jen 10 000 K\u010d.<\/p>\n<p>Pokud je v\u00e1\u0161 konkurent nepl\u00e1tce DPH a kurz nab\u00edz\u00ed za 11 000 K\u010d, <strong>pro firmu je v\u00fdhodn\u011bj\u0161\u00ed <\/strong>koupit kurz za 12 100 K\u010d od v\u00e1s \u2013 ze sv\u00e9ho za n\u011bj zaplat\u00ed jen 10 000 K\u010d.<\/p>\n<p>Jestli\u017ee jsou va\u0161imi klienty hlavn\u011b pl\u00e1tci DPH, je zpravidla <strong>lep\u0161\u00ed, kdy\u017e jste tak\u00e9 pl\u00e1tcem<\/strong>.<\/p>\n<figure id=\"attachment_11879\" aria-describedby=\"caption-attachment-11879\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-11879\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/pexels-tima-miroshnichenko-6694543.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-11879\" class=\"wp-caption-text\">Jako pl\u00e1tci DPH na faktur\u00e1ch uv\u00e1d\u00edte cenu bez DPH a samotn\u00e9 DPH zvl\u00e1\u0161\u0165 \u2013 nem\u016f\u017eete v\u0161e shrnout do jedn\u00e9 \u010d\u00e1stky bez rozeps\u00e1n\u00ed.<\/figcaption><\/figure>\n<h2>3. Kupujete drah\u00e9 zbo\u017e\u00ed od pl\u00e1tce DPH<\/h2>\n<p>Pokud se chyst\u00e1te po\u0159\u00eddit auto, stroj \u010di jin\u00e9 drah\u00e9 vybaven\u00ed, m\u016f\u017ee b\u00fdt v\u00fdhodn\u00e9, kdy\u017e se pl\u00e1tcem DPH stanete. D\u00edky tomu <strong>si cenu sn\u00ed\u017e\u00edte o DPH<\/strong> \u2013 nejd\u0159\u00edv ji sice zaplat\u00edte, ale pak si po\u017e\u00e1d\u00e1te o vr\u00e1cen\u00ed zaplacen\u00e9 dan\u011b.<\/p>\n<p>\u00daspora p\u0159i n\u00e1kupu d\u00edky tomu m\u016f\u017ee b\u00fdt des\u00edtky \u010di stovky tis\u00edc. V\u017edy v\u0161ak <strong>zva\u017ete, jak\u00e9 dopady bude m\u00edt tato zm\u011bna na va\u0161e z\u00e1kazn\u00edky<\/strong> a zda se v\u00e1m v t\u00e9to souvislosti vyplat\u00ed.<\/p>\n<h2>4. Nakupujete v z\u00e1kladn\u00ed sazb\u011b DPH, prod\u00e1v\u00e1te ve sn\u00ed\u017een\u00e9<\/h2>\n<p>Dobrovoln\u00e9 pl\u00e1tcovstv\u00ed se vyplat\u00ed i t\u011bm, kte\u0159\u00ed nakupuj\u00ed od pl\u00e1tc\u016f DPH nap\u0159. <strong>komponenty se z\u00e1kladn\u00ed sazbou<\/strong>, ale hotov\u00fd v\u00fdrobek by prod\u00e1vali ve sn\u00ed\u017een\u00e9 sazb\u011b.<\/p>\n<p>Pokud jste ale<strong> v opa\u010dn\u00e9 situaci<\/strong>, kdy nakupujete komponenty ve sn\u00ed\u017een\u00e9 sazb\u011b a jako pl\u00e1tci byste je prod\u00e1vali v z\u00e1kladn\u00ed, dobrovoln\u00e1 registrace k DPH se v\u00e1m nevyplat\u00ed.<\/p>\n<h2>5. Dal\u0161\u00ed situace<\/h2>\n<p>St\u00e1t se dobrovoln\u00fdm pl\u00e1tcem DPH se v\u00e1m vyplat\u00ed i v p\u0159\u00edpad\u011b, kdy poskytujete <strong>slu\u017eby pl\u00e1tc\u016fm DPH z jin\u00fdch zem\u00ed EU<\/strong>, nebo \u010desk\u00e9 zbo\u017e\u00ed dod\u00e1v\u00e1te do EU.<\/p>\n<h2>Co dal\u0161\u00edho promyslet<\/h2>\n<p>Je\u0161t\u011b ne\u017e se rozhodnete pro dobrovoln\u00e9 pl\u00e1tcovstv\u00ed, zva\u017ete, <strong>kolik \u010dasu a pen\u011bz<\/strong> (na \u00fa\u010detn\u00ed) v\u00e1m zabere agenda kolem DPH. S pl\u00e1tcovstv\u00edm se toti\u017e poj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">\u0159ada povinnost\u00ed<\/a>.<\/p>\n<p>P\u0159ed t\u00edmto velk\u00fdm krokem se rozhodn\u011b <strong>pora\u010fte s \u00fa\u010detn\u00ed<\/strong>. DPH je komplikovan\u00e1 oblast a tento \u010dl\u00e1nek nepokr\u00fdv\u00e1 v\u0161echny situace a v\u00fdjimky. Pokud svoji \u00fa\u010detn\u00ed zat\u00edm nem\u00e1te, domluvte si jednor\u00e1zovou konzultaci.<\/p>\n<p>Jednou z povinnost\u00ed je nap\u0159\u00edklad <strong>ru\u010den\u00ed za DPH<\/strong>. Proto budete muset ov\u011b\u0159ovat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-overit-spolehlivost-platcu-dph\/\">spolehlivost pl\u00e1tc\u016f DPH<\/a>, kte\u0159\u00ed jsou va\u0161imi obchodn\u00edmi partnery. Tuto informaci na\u0161t\u011bst\u00ed snadno zjist\u00edte z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">registru pl\u00e1tc\u016f DPH<\/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\/11877\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11877\">\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>Veden\u00ed agendy dobrovoln\u00fdch pl\u00e1tc\u016f DPH<\/h2>\n<p>Pokud jste OSV\u010c, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">vedete da\u0148ovou evidenci<\/a> a stanete se dobrovoln\u00fdm pl\u00e1tcem DPH, m\u016f\u017eete ji v\u00e9st i nad\u00e1le. Dokud v\u00e1\u0161 obrat za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok nep\u0159es\u00e1hne 25 milion\u016f korun, <strong>nemus\u00edte p\u0159ech\u00e1zet na \u00fa\u010detnictv\u00ed<\/strong>.<\/p>\n<p>Jestli\u017ee se stanete pl\u00e1tci, mus\u00edte nav\u00edc v\u00e9st <strong>podrobn\u011bj\u0161\u00ed evidenci o DPH<\/strong>. Jen tak vy\u010d\u00edsl\u00edte, kolik DPH jste p\u0159ijali od sv\u00fdch klient\u016f a kolik jste zaplatili sv\u00fdm odb\u011bratel\u016fm. Tato \u010d\u00edsla pot\u0159ebujete do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">p\u0159izn\u00e1n\u00ed k DPH<\/a>. Ze za\u010d\u00e1tku ho pod\u00e1v\u00e1te m\u011bs\u00ed\u010dn\u011b, pozd\u011bji m\u016f\u017eete p\u0159ej\u00edt na kvart\u00e1ln\u00ed pod\u00e1n\u00ed.<\/p>\n<p>S veden\u00edm ve\u0161ker\u00e9 evidence v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed program, nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/\">Money S3<\/a>. Tyto syst\u00e9my se zpravidla skl\u00e1daj\u00ed z modul\u016f pro r\u016fzn\u00e9 agendy. Vy si vyberete jen ty, kter\u00e9 zrovna vyu\u017eijete. Nicm\u00e9n\u011b speci\u00e1ln\u011b <strong>modul pro pl\u00e1tce DPH nehledejte<\/strong>.<\/p>\n<p>Vyu\u017eijete bu\u010f modul <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>, nebo modul <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">Da\u0148ov\u00e1 evidence<\/a> (ten mohou pou\u017e\u00edvat jak nepl\u00e1tci, tak pl\u00e1tci DPH). V obou t\u011bchto modulech zaevidujete pot\u0159ebn\u00e9 n\u00e1le\u017eitosti, zpracujete p\u0159izn\u00e1n\u00ed k DPH a ode\u0161lete ho na finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<p>Za tyto moduly si nep\u0159ipl\u00e1c\u00edte nic nav\u00edc, sta\u010d\u00ed, kdy\u017e si <a href=\"https:\/\/money.cz\/cenik-s3\/\">vyberete komplet<\/a>, kter\u00fd je obsahuje u\u017e v z\u00e1kladu.<\/p>\n<p>Oba moduly v Money S3 si m\u016f\u017eete <strong>zdarma vyzkou\u0161et<\/strong>. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">St\u00e1hn\u011bte si Money S3 Start<\/a> a pou\u017e\u00edvejte ho neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n<h2>R\u016fst a st\u00e1t se pl\u00e1tcem, nebo ne?<\/h2>\n<p>Pokud <strong>se bl\u00ed\u017e\u00edte k dvoumilionov\u00e9mu limitu<\/strong>, m\u00e1te dv\u011b mo\u017enosti:<\/p>\n<ol>\n<li aria-level=\"1\">Kdy\u017e <strong>chcete r\u016fst<\/strong>, je pro v\u00e1s pl\u00e1tcovstv\u00ed DPH nevyhnuteln\u00e9. Se\u017ee\u0148te si \u00fa\u010detn\u00ed a p\u0159ipravte se na p\u0159echod.<\/li>\n<li aria-level=\"1\">Pokud jste s aktu\u00e1ln\u00edm podnik\u00e1n\u00edm spokojen\u00ed a nepl\u00e1nujete byznys v\u00edc rozjet, <strong>m\u016f\u017eete si sv\u00e9 p\u0159\u00edjmy hl\u00eddat<\/strong>, abyste limit nep\u0159es\u00e1hli. Myslete na to, \u017ee se obrat nepo\u010d\u00edt\u00e1 za kalend\u00e1\u0159n\u00ed rok, ale za dvan\u00e1ct po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f \u2013 tedy klidn\u011b od dubna do b\u0159ezna.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Na v\u00fdb\u011br m\u00e1te do chv\u00edle, kdy je v\u00e1\u0161 obrat za 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f ni\u017e\u0161\u00ed ne\u017e 2 miliony K\u010d. Jakmile tento limit p\u0159ekro\u010d\u00edte, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11878,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[65,156],"class_list":["post-11877","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-dph-dan-z-pridane-hodnoty","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11877","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=11877"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11877\/revisions"}],"predecessor-version":[{"id":11885,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11877\/revisions\/11885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11878"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}