{"id":1220,"date":"2025-03-19T10:14:15","date_gmt":"2025-03-19T09:14:15","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/poskytovani-bonusu-pohledu-dph-ucetnictvi\/"},"modified":"2025-03-19T10:14:18","modified_gmt":"2025-03-19T09:14:18","slug":"poskytovani-bonusu-pohledu-dph-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/poskytovani-bonusu-pohledu-dph-ucetnictvi\/","title":{"rendered":"Obratov\u00e9 bonusy &#8211; jak poskytovat slevy z pohledu DPH a \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<p>Standardn\u011b jsou bonusy poskytov\u00e1ny dodavatelem za situace, kdy odb\u011bratel odebere ur\u010dit\u00e9 mno\u017estv\u00ed zbo\u017e\u00ed, v\u00fdrobk\u016f \u010di slu\u017eeb. Bonus tedy vyjad\u0159uje slevu, kter\u00e1 je poskytov\u00e1na a\u017e n\u00e1sledn\u011b, kdy je zji\u0161t\u011bn skute\u010dn\u00fd odb\u011br.<\/p>\n<p>V praxi se lze relativn\u011b \u010dasto setkat s dotazem, jak\u00e9 dopady m\u00e1 poskytnut\u00fd bonus na dani z p\u0159idan\u00e9 hodnoty a v \u00fa\u010detnictv\u00ed a to na obou stran\u00e1ch obchodn\u00edho vztahu \u2013 jak u dodavatele, tak u odb\u011bratele. Poj\u010fme se tedy na nast\u00edn\u011bnou problematiku pod\u00edvat z pohledu DPH a z pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f.<\/p>\n<h2>I. DPH a bonusy<\/h2>\n<p>Z pohledu z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c) <strong>je na bonus nahl\u00ed\u017eeno jako na opravu \u2013 v tomto p\u0159\u00edpad\u011b sn\u00ed\u017een\u00ed \u2013 z\u00e1kladu dan\u011b a dan\u011b po uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong>. Pl\u00e1tce provede sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b a dan\u011b a <strong>do 15 dn\u016f ode dne zji\u0161t\u011bn\u00ed rozhodn\u00fdch skute\u010dnost\u00ed je povinen vystavit opravn\u00fd da\u0148ov\u00fd doklad podle \u00a7 45 ZDPH<\/strong>, pokud u p\u016fvodn\u00edch pln\u011bn\u00ed povinnost vystavit doklad m\u011bl.<\/p>\n<p>Oprava z\u00e1kladu dan\u011b a dan\u011b je pova\u017eov\u00e1na za <strong>samostatn\u00e9 zdaniteln\u00e9 pln\u011bn\u00ed, kter\u00e9 je uskute\u010dn\u011bno nejpozd\u011bji posledn\u00edm dnem zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m odb\u011bratel opravn\u00fd da\u0148ov\u00fd doklad obdr\u017eel<\/strong>.<\/p>\n<p>Pokud <strong>u dodavatele &#8211; poskytovatele bonusu &#8211; doch\u00e1z\u00ed k \u00faprav\u011b z\u00e1kladu dan\u011b a dan\u011b podle \u00a7 42 ZDPH, tak u odb\u011bratele vznik\u00e1 povinnost upravit sv\u016fj uplatn\u011bn\u00fd odpo\u010det DPH a to podle ustanoven\u00ed \u00a7 74 odst. 1 ZDPH.<\/strong> Zm\u011bnu odpo\u010dtu \u2013 sn\u00ed\u017een\u00ed \u2013 dan\u011b je <strong>odb\u011bratel povinen prov\u00e9st za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m se o skute\u010dnostech rozhodn\u00fdch dozv\u011bd\u011bl nebo dozv\u011bd\u011bt m\u011bl a mohl.<\/strong><\/p>\n<p>Ze z\u00e1konn\u00e9 dikce lze dovodit, \u017ee obdr\u017een\u00ed opravn\u00e9ho da\u0148ov\u00e9ho dokladu nen\u00ed u odb\u011bratele tou rozhoduj\u00edc\u00ed skute\u010dnost\u00ed pro sn\u00ed\u017een\u00ed n\u00e1roku na odpo\u010det podle \u00a7 74 odst. 1. Nicm\u00e9n\u011b je z\u0159ejm\u00e9, \u017ee okam\u017eik doru\u010den\u00ed opravn\u00e9ho dokladu hraje v praxi z\u0159ejm\u011b nejv\u00fdznamn\u011bj\u0161\u00ed \u00falohu.<\/p>\n<h2>II. \u00da\u010detn\u00ed pohled na bonusy<\/h2>\n<p>P\u0159i hled\u00e1n\u00ed \u0159e\u0161en\u00ed, jak spr\u00e1vn\u011b za\u00fa\u010dtovat poskytnut\u00fd bonus u poskytovatele a p\u0159\u00edjemce bonusu, zjist\u00edme, \u017ee pr\u00e1vn\u00ed \u00faprava v \u00fa\u010detn\u00edch p\u0159edpisech nen\u00ed nijak konkr\u00e9tn\u00ed. Jak z\u00e1kon o \u00fa\u010detnictv\u00ed, tak tak\u00e9 jeho prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka na t\u00e9ma bonus\u016f ml\u010d\u00ed. Ur\u010dit\u00e9 vod\u00edtko nalezneme a\u017e v \u010cesk\u00fdch \u00fa\u010detn\u00edch standardech (d\u00e1le jen \u201e\u010cUS\u201c).<\/p>\n<p>V \u010cUS \u010d. 019 je uvedeno, <strong>\u017ee slevy a sr\u00e1\u017eky jsou u dodavatele sou\u010d\u00e1st\u00ed tr\u017eeb a \u017ee pro tyto slevy a sr\u00e1\u017eky m\u016f\u017eou b\u00fdt z\u0159\u00edzeny samostatn\u00e9 analytick\u00e9 \u00fa\u010dty.<\/strong> D\u00e1le je uvedeno, \u017ee <strong>nen\u00ed rozhoduj\u00edc\u00ed, zda na slevu vznikl n\u00e1rok p\u0159edem \u010di byla uzn\u00e1na a\u017e n\u00e1sledn\u011b.<\/strong><\/p>\n<p>Pokud jsme se ohledn\u011b slev a sr\u00e1\u017eek alespo\u0148 n\u011bco do\u010detli v \u010cUS \u010d. 019, t\u00fdkalo se to poskytovatel\u016f slev. Jak postupovat u p\u0159\u00edjemce slevy n\u00e1m ani \u010cUS nic ne\u0159\u00edk\u00e1.<\/p>\n<p>Z v\u00fd\u0161e uveden\u00e9 vcelku kus\u00e9 pr\u00e1vn\u00ed \u00fapravy vypl\u00fdv\u00e1, \u017ee pro \u00fa\u010dtov\u00e1n\u00ed bonus\u016f si budeme muset vysta\u010dit v\u00edce m\u00e9n\u011b s obecn\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami a principy.<\/p>\n<p>V n\u011bkter\u00fdch odborn\u00fdch \u010dl\u00e1nc\u00edch se lze do\u010d\u00edst, \u017ee pro \u00fa\u010dtov\u00e1n\u00ed bonus\u016f u poskytovatele je vhodn\u00e9 pou\u017e\u00edt \u00fa\u010det 648. <strong>Osobn\u011b se p\u0159ikl\u00e1n\u00edm k n\u00e1zoru, \u017ee by se sp\u00ed\u0161e m\u011blo jednat o sn\u00ed\u017een\u00ed \u00fa\u010dtu v\u00fdnos\u016f, na kter\u00e9m u poskytovatele bylo \u00fa\u010dtov\u00e1no p\u016fvodn\u00ed pln\u011bn\u00ed, k n\u011bmu\u017e se bonus v\u00e1\u017ee \u2013 obecn\u011b tedy \u00fa\u010det 601, 602 nebo 604.<\/strong> Jako argumenty lze uv\u00e9st (i) samotnou logickou vazbu bonusu na p\u016fvodn\u00ed pln\u011bn\u00ed a (ii) zn\u011bn\u00ed \u010cUS \u010d. 019, kter\u00fd zmi\u0148uje, \u017ee sleva je sou\u010d\u00e1st\u00ed tr\u017eeb tzn. podle \u00fa\u010detn\u00ed vyhl\u00e1\u0161ky \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 60.<\/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\/1220\">\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\/1220\">\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<h3>Dodavatel zbo\u017e\u00ed (poskytovatel bonusu)<\/h3>\n<table class=\"table table-zebra\" width=\"100%\">\n<thead>\n<tr>\n<th width=\"40%\"><\/th>\n<th width=\"20%\">\u010c\u00e1stka<\/th>\n<th width=\"20%\">MD<\/th>\n<th width=\"20%\">D<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"vertical-align: top\" rowspan=\"2\">P\u016fvodn\u00ed faktury vydan\u00e9<\/td>\n<td>5.000.000<\/td>\n<td>311<\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>1.050.000<\/td>\n<td>311<\/td>\n<td>343<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Poskytnut\u00fd bonus 1 %<\/td>\n<td>&#8211; 50.000<\/td>\n<td>311<\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>&#8211; 10.500<\/td>\n<td>311<\/td>\n<td>343<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Odb\u011bratel zbo\u017e\u00ed (p\u0159\u00edjemce bonusu)<\/h3>\n<table class=\"table table-zebra\" width=\"100%\">\n<thead>\n<tr>\n<th width=\"40%\"><\/th>\n<th width=\"20%\">\u010c\u00e1stka<\/th>\n<th width=\"20%\">MD<\/th>\n<th width=\"20%\">D<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"vertical-align: top\" rowspan=\"2\">P\u016fvodn\u00ed faktury vydan\u00e9<\/td>\n<td>5.000.000<\/td>\n<td>504 (131)<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>1.050.000<\/td>\n<td>343<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top\" rowspan=\"2\">Poskytnut\u00fd bonus 1 %<\/td>\n<td>&#8211; 50.000<\/td>\n<td>504 (131,648)<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>&#8211; 10.500<\/td>\n<td>343<\/td>\n<td>321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V praxi se n\u011bkdy st\u00e1v\u00e1, \u017ee k vy\u00fa\u010dtov\u00e1n\u00ed resp. ke zji\u0161t\u011bn\u00ed \u010d\u00e1stky poskytnut\u00e9ho bonusu dojde s ur\u010dit\u00fdm zpo\u017ed\u011bn\u00edm a opravn\u00fd doklad je vystaven a\u017e v n\u00e1sleduj\u00edc\u00edm kalend\u00e1\u0159n\u00edm roce. V tomto p\u0159\u00edpad\u011b je samoz\u0159ejm\u011b <strong>nutn\u00e9, aby \u00fa\u010detn\u00ed jednotky (dodavatel i odb\u011bratel) pro\u00fa\u010dtovaly bonus tak, aby byl v\u00fdsledek hospoda\u0159en\u00ed dan\u00fdm bonusem ovlivn\u011bn v tom \u00fa\u010detn\u00edm obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed. Za t\u00edmto \u00fa\u010delem se nab\u00edzej\u00ed \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 38.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Standardn\u011b jsou bonusy poskytov\u00e1ny dodavatelem za situace, kdy odb\u011bratel odebere ur\u010dit\u00e9 mno\u017estv\u00ed zbo\u017e\u00ed, v\u00fdrobk\u016f \u010di slu\u017eeb. Bonus tedy vyjad\u0159uje slevu, kter\u00e1 je poskytov\u00e1na a\u017e n\u00e1sledn\u011b, &#8230;<\/p>\n","protected":false},"author":14,"featured_media":1221,"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":[65,99],"class_list":["post-1220","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-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1220","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=1220"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1220\/revisions"}],"predecessor-version":[{"id":17105,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1220\/revisions\/17105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1221"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}