{"id":12377,"date":"2023-10-24T14:30:00","date_gmt":"2023-10-24T12:30:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12377"},"modified":"2023-10-24T10:06:31","modified_gmt":"2023-10-24T08:06:31","slug":"jake-zmeny-nam-prinese-konsolidacni-balicek-v-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jake-zmeny-nam-prinese-konsolidacni-balicek-v-dph\/","title":{"rendered":"Jak\u00e9 zm\u011bny n\u00e1m p\u0159inese konsolida\u010dn\u00ed bal\u00ed\u010dek v DPH?"},"content":{"rendered":"<p>M\u016f\u017eeme \u0159\u00edci, \u017ee problematika dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty bude v\u00a0r\u00e1mci zm\u011bn, kter\u00e9 p\u0159in\u00e1\u0161\u00ed tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek, bude modifikov\u00e1na ve t\u0159ech oblastech:<\/p>\n<ul>\n<li>zm\u011bna sazeb DPH,<\/li>\n<li>p\u0159esuny zbo\u017e\u00ed a slu\u017eeb do jin\u00fdch sazeb DPH a<\/li>\n<li>omezen\u00ed odpo\u010dtu u vybran\u00fdch osobn\u00edch automobil\u016f.<\/li>\n<\/ul>\n<p>Posledn\u00ed zm\u011bna se t\u00fdk\u00e1 zm\u011bn definic rodinn\u00e9ho a bytov\u00e9ho domu. Tato v\u0161ak nen\u00ed vyvol\u00e1na konsolida\u010dn\u00edm bal\u00ed\u010dkem.<\/p>\n<h2>Zm\u011bny sazeb DPH<\/h2>\n<p>V\u00a0sou\u010dasn\u00e9 dob\u011b m\u00e1me t\u0159i sazby DPH \u2013 z\u00e1kladn\u00ed sazbu 21 % a dv\u011b sn\u00ed\u017een\u00e9 10 % a 15 %. Po \u00fa\u010dinnosti novely budeme m\u00edt sazby pouze dv\u011b:<\/p>\n<ul>\n<li><strong>z\u00e1kladn\u00ed \u2013 21 % <\/strong>a<\/li>\n<li><strong>sn\u00ed\u017eenou \u2013 12 %<\/strong>.<\/li>\n<\/ul>\n<h2>P\u0159esuny slu\u017eeb a zbo\u017e\u00ed do jin\u00e9 sazby DPH<\/h2>\n<p>Krom\u011b zm\u011bn v\u00a0sazb\u00e1ch DPH n\u00e1m konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159esouv\u00e1 n\u011bkter\u00e9 zbo\u017e\u00ed a slu\u017eby ze sn\u00ed\u017een\u00e9 do z\u00e1kladn\u00ed sazby DPH. Nen\u00ed \u00fa\u010delem tohoto \u010dl\u00e1nku kompletn\u011b vyjmenovat v\u0161echno zbo\u017e\u00ed a slu\u017eby, kter\u00fdch se p\u0159esun t\u00fdk\u00e1. Ka\u017ed\u00fd z\u00a0pl\u00e1tc\u016f DPH si bude muset proj\u00edt p\u0159\u00edlohy k\u00a0z\u00e1konu o DPH a ur\u010dit, zda se ho n\u011bjak\u00e1 zm\u011bna v\u00a0sazb\u011b DPH net\u00fdk\u00e1.<\/p>\n<p>Pouze demonstrativn\u00ed v\u00fd\u010det p\u0159esunut\u00e9ho zbo\u017e\u00ed a slu\u017eeb:<\/p>\n<ul>\n<li>krom\u011b pitn\u00e9 vody budou ve\u0161ker\u00e9 n\u00e1poje v\u00a0z\u00e1kladn\u00ed sazb\u011b,<\/li>\n<li>\u0159ezan\u00e9 rostliny a semena,<\/li>\n<li>palivov\u00e9 d\u0159evo,<\/li>\n<li>sb\u011br, p\u0159eprava a likvidace komun\u00e1ln\u00edho odpadu,<\/li>\n<li>slu\u017eby autor\u016f,<\/li>\n<li>\u010di\u0161t\u011bn\u00ed vnit\u0159n\u00edch prostor v\u00a0dom\u00e1cnostech,<\/li>\n<li>myt\u00ed oken v\u00a0dom\u00e1cnostech,<\/li>\n<li>opravy obuvi a ko\u017een\u00fdch v\u00fdrobk\u016f,<\/li>\n<li>opravy j\u00edzdn\u00edch kol,<\/li>\n<li>kade\u0159nick\u00e9 slu\u017eby.<\/li>\n<\/ul>\n<p>Na tomto m\u00edst\u011b je vhodn\u00e9 zm\u00ednit, \u017ee je <strong>osvobozeno dod\u00e1n\u00ed a p\u016fj\u010dov\u00e1n\u00ed knih a to v\u010detn\u011b elektronick\u00fdch<\/strong>.<\/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\/12377\">\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\/12377\">\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>Omezen\u00ed odpo\u010dtu u osobn\u00edch automobil\u016f<\/h2>\n<p>Nov\u011b doch\u00e1z\u00ed k\u00a0<strong>omezen\u00ed odpo\u010dtu u vybran\u00e9ho osobn\u00edho automobilu na \u010d\u00e1stku 420\u00a0000 K\u010d<\/strong>! Pokud bude u po\u0159izovan\u00e9ho vybran\u00e9ho osobn\u00edho automobilu vy\u0161\u0161\u00ed \u010d\u00e1stka DPH ne\u017e 420\u00a0000 K\u010d, tak si tento rozd\u00edl pl\u00e1tce ji\u017e nem\u016f\u017ee uplatnit.<\/p>\n<p>Vybran\u00fdm osobn\u00ed automobilem se rozum\u00ed:<\/p>\n<ul>\n<li>u pl\u00e1tce mus\u00ed b\u00fdt <strong>dlouhodob\u00fdm majetkem<\/strong>,<\/li>\n<li><strong>vozidlo kategorie M1<\/strong>, kter\u00e9 nen\u00ed sanitn\u00edm ani poh\u0159ebn\u00edm automobilem ani nen\u00ed po\u0159\u00edzeno za \u00fa\u010delem provozov\u00e1n\u00ed silni\u010dn\u00ed motorov\u00e9 dopravy na z\u00e1klad\u011b koncese.<\/li>\n<\/ul>\n<p>Omezen\u00ed odpo\u010dtu se tak\u00e9 <strong>t\u00fdk\u00e1 technick\u00e9ho zhodnocen\u00ed<\/strong> proveden\u00e9ho na vybran\u00e9m osobn\u00edm automobilu. V\u00a0sou\u010dtu \u2013 DPH z\u00a0kupn\u00ed ceny a z\u00a0ceny technick\u00e9ho zhodnocen\u00ed &#8211; nelze uplatnit v\u00edce ne\u017e ji\u017e zm\u00edn\u011bn\u00fdch 420\u00a0000 K\u010d. V\u00a0praxi se m\u016f\u017ee jednat nap\u0159\u00edklad o n\u00e1stavbu provedenou na vybran\u00e9m osobn\u00edm automobilu.<\/p>\n<h2>Definice rodinn\u00e9ho domu a bytov\u00e9ho domu<\/h2>\n<p>Tato zm\u011bna sice nen\u00ed vyvol\u00e1na konsolida\u010dn\u00edm bal\u00ed\u010dkem, ale proto\u017ee se bl\u00ed\u017e\u00ed jej\u00ed \u00fa\u010dinnost \u2013 1. ledna 2024 \u2013 je dobr\u00e9 si ji p\u0159ipomenout.<\/p>\n<p>Zm\u011bna spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee zat\u00edmco v\u00a0aktu\u00e1ln\u00edm z\u00e1kon\u011b o DPH jsou pro posouzen\u00ed toho, zda se jedn\u00e1 o rodinn\u00fd d\u016fm nebo bytov\u00fd d\u016fm rozhoduj\u00edc\u00ed katastr\u00e1ln\u00ed p\u0159edpisy, tak od 1. ledna 2024 je <strong>pot\u0159eba definice hledat ve stavebn\u00edm z\u00e1kon\u011b<\/strong>.<\/p>\n<p>Spr\u00e1vn\u00e9 posouzen\u00ed zda se jedn\u00e1 o rodinn\u00fd d\u016fm \u010di bytov\u00fd d\u016fm je samoz\u0159ejm\u011b mimo jin\u00e9 d\u016fle\u017eit\u00e9 pro sazbu DPH u stavebn\u00edch prac\u00ed. Je velk\u00fd rozd\u00edl, zda tam bude sazba 12 % nebo 21 % DPH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u016f\u017eeme \u0159\u00edci, \u017ee problematika dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty bude v\u00a0r\u00e1mci zm\u011bn, kter\u00e9 p\u0159in\u00e1\u0161\u00ed tzv. konsolida\u010dn\u00ed bal\u00ed\u010dek, bude modifikov\u00e1na ve t\u0159ech oblastech: zm\u011bna sazeb DPH, p\u0159esuny zbo\u017e\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":12378,"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":[51,116,121],"class_list":["post-12377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12377","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=12377"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12377\/revisions"}],"predecessor-version":[{"id":12382,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12377\/revisions\/12382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12378"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}