{"id":12054,"date":"2023-09-15T08:00:00","date_gmt":"2023-09-15T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12054"},"modified":"2023-09-11T15:02:02","modified_gmt":"2023-09-11T13:02:02","slug":"informace-gfr-dph-pri-bezuplatnem-dodani-zbozi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/informace-gfr-dph-pri-bezuplatnem-dodani-zbozi\/","title":{"rendered":"Informace GF\u0158: DPH p\u0159i bez\u00faplatn\u00e9m dod\u00e1n\u00ed zbo\u017e\u00ed"},"content":{"rendered":"<p>Nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00ed materi\u00e1ln\u011b charitativn\u00ed pomoc\u00ed jsou potraviny, kter\u00e9 jsou darov\u00e1ny specializovan\u00fdm subjekt\u016fm, kter\u00e9 bezplatn\u011b zabezpe\u010duj\u00ed distribuci tohoto zbo\u017e\u00ed pot\u0159ebn\u00fdm osob\u00e1m (potravinov\u00e9 banky).<\/p>\n<p>Informace n\u00e1vazn\u011b \u0159e\u0161\u00ed, zda m\u00e1 d\u00e1rce v\u00a0tomto p\u0159\u00edpad\u011b n\u00e1rok na odpo\u010det DPH, p\u0159\u00edpadn\u011b, zda nem\u00e1 povinnost p\u0159i darov\u00e1n\u00ed tohoto zbo\u017e\u00ed odv\u00e9st DPH na v\u00fdstupu v\u00a0souladu s \u00a7 13 ZDPH, jako u ka\u017ed\u00e9ho jin\u00e9ho darov\u00e1n\u00ed z\u00e1sob, u nich pl\u00e1tce p\u0159i po\u0159\u00edzen\u00ed uplatnil n\u00e1rok na odpo\u010det dan\u011b.<\/p>\n<p><strong>Tato Informace je tedy ur\u010dena pro pl\u00e1tce DPH. <\/strong><\/p>\n<p>Cenou zbo\u017e\u00ed (ke dni darov\u00e1n\u00ed) se pro tyto p\u0159\u00edpady rozum\u00ed \u201eaktu\u00e1ln\u00ed zbytkov\u00e1 hodnota zbo\u017e\u00ed, kter\u00e1 odpov\u00edd\u00e1 po\u0159izovac\u00ed cen\u011b zbo\u017e\u00ed, p\u0159\u00edpadn\u011b nav\u00fd\u0161en\u00e9 o n\u00e1klady na p\u0159em\u011bnu\/zveleben\u00ed\/modernizaci p\u0159edm\u011btn\u00e9ho zbo\u017e\u00ed a sn\u00ed\u017een\u00e9 o hodnotu fyzick\u00e9ho a mor\u00e1ln\u00edho opot\u0159eben\u00ed zbo\u017e\u00ed ke dni jeho bez\u00faplatn\u00e9ho dod\u00e1n\u00ed\u201c.<\/p>\n<link 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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\/12054\">\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<p>Je mo\u017en\u00e9 vych\u00e1zet z re\u00e1ln\u00e9 (tr\u017en\u00ed) ceny uveden\u00e9ho zbo\u017e\u00ed k datu jeho bez\u00faplatn\u00e9ho dod\u00e1n\u00ed s ohledem na stav zbo\u017e\u00ed v okam\u017eiku poskytnut\u00ed tohoto daru. M\u016f\u017ee p\u0159ich\u00e1zet tedy i v\u00a0\u00favahu, \u017ee hodnota tohoto zbo\u017e\u00ed m\u00e1 ji\u017e minim\u00e1ln\u00ed hodnotu, kter\u00e1 se m\u016f\u017ee bl\u00ed\u017eit i k\u00a0<strong>nulov\u00e9 hodnot\u011b<\/strong>. Tato situace m\u016f\u017ee nastat nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b darov\u00e1n\u00ed potravin, kter\u00fdm se bl\u00ed\u017e\u00ed datum spot\u0159eby \u010di datum minim\u00e1ln\u00ed trvanlivosti.<\/p>\n<p>Naopak GF\u0158 informuje, \u017ee <strong>nulovou hodnotu nem\u016f\u017ee m\u00edt<\/strong> darov\u00e1n\u00ed aktu\u00e1ln\u011b b\u011b\u017en\u011b obchodovan\u00e9ho zbo\u017e\u00ed, jako je notebook, mobiln\u00ed telefon, kancel\u00e1\u0159sk\u00fd materi\u00e1l apod, a to ani pro charitativn\u00ed \u00fa\u010dely.<\/p>\n<p>Pro prok\u00e1z\u00e1n\u00ed darov\u00e1n\u00ed zbo\u017e\u00ed s\u00a0<u>ni\u017e\u0161\u00ed<\/u> ne\u017e tr\u017en\u00ed hodnou tak lze doporu\u010dit, \u201eaby si da\u0148ov\u00fd subjekt zajistil d\u016fkazn\u00ed prost\u0159edky, ze kter\u00fdch bude zejm\u00e9na patrn\u00fd p\u0159edm\u011bt, rozsah a okam\u017eik poskytnut\u00ed daru\u201c.<\/p>\n<p>GF\u0158 doporu\u010duje: \u201ePro prok\u00e1z\u00e1n\u00ed ocen\u011bn\u00ed zbo\u017e\u00ed pro \u00fa\u010dely stanoven\u00ed z\u00e1kladu dan\u011b doporu\u010dujeme zdokumentovat i stav darovan\u00e9ho zbo\u017e\u00ed (po\u0161kozen\u00e9 obaly, bl\u00ed\u017e\u00edc\u00ed se datum spot\u0159eby apod.)\u201c.<\/p>\n<p>(Sou\u010dasn\u011b GF\u0158 k tomuto datu ru\u0161\u00ed \u201eInformaci GF\u0158 k uplatn\u011bn\u00ed DPH p\u0159i darov\u00e1n\u00ed zbo\u017e\u00ed do potravinov\u00fdch bank&#8220; ze dne 15. 12. 2014.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00ed materi\u00e1ln\u011b charitativn\u00ed pomoc\u00ed jsou potraviny, kter\u00e9 jsou darov\u00e1ny specializovan\u00fdm subjekt\u016fm, kter\u00e9 bezplatn\u011b zabezpe\u010duj\u00ed distribuci tohoto zbo\u017e\u00ed pot\u0159ebn\u00fdm osob\u00e1m (potravinov\u00e9 banky). Informace n\u00e1vazn\u011b \u0159e\u0161\u00ed, zda &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12058,"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":[299,65],"class_list":["post-12054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dodani-zbozi","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12054","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=12054"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12054\/revisions"}],"predecessor-version":[{"id":12061,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12054\/revisions\/12061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12058"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}