{"id":12391,"date":"2023-10-25T13:30:00","date_gmt":"2023-10-25T11:30:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12391"},"modified":"2023-10-24T11:14:15","modified_gmt":"2023-10-24T09:14:15","slug":"konsolidacni-balicek-sazby-dph-u-knih-a-casopisu-od-1-1-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/konsolidacni-balicek-sazby-dph-u-knih-a-casopisu-od-1-1-2024\/","title":{"rendered":"Konsolida\u010dn\u00ed bal\u00ed\u010dek: sazby DPH u knih a \u010dasopis\u016f od 1.1.2024"},"content":{"rendered":"<h2>Zm\u011bna sazeb u\u00a0DPH od roku 2024<\/h2>\n<p>Od roku 2024 se maj\u00ed na z\u00e1klad\u011b tzv. Konsolida\u010dn\u00edho bal\u00ed\u010dku zm\u011bnit sazby DPH u knih a r\u016fzn\u00fdch publikac\u00ed. Konsolida\u010dn\u00ed bal\u00ed\u010dek dnes schv\u00e1lila Poslaneck\u00e1 sn\u011bmovna a m\u00ed\u0159\u00ed do dal\u0161\u00edho legislativn\u00edho procesu. M\u00edsto t\u0159\u00ed sazeb DPH, bychom m\u011bli m\u00edt od roku 2024 jenom dv\u011b sazby dan\u011b. Z\u00e1kladn\u00ed sazba z\u016fstane 21 %, sn\u00ed\u017een\u00e1 sazba bude 12 %.<\/p>\n<h2>Nulov\u00e1 sazba dan\u011b u knih &#8211; 0 % DPH<\/h2>\n<p>Nulov\u00e9 sazb\u011b DPH maj\u00ed nov\u011b podl\u00e9hat knihy, obr\u00e1zkov\u00e9 knihy, p\u0159edlohy ke kreslen\u00ed, omalov\u00e1nky, bro\u017eury, hudebniny nebo kartografick\u00e9 v\u00fdrobky, v\u010detn\u011b zvukov\u00e9ho z\u00e1znamu p\u0159ednesu jejich obsahu, pokud se jedn\u00e1 o zbo\u017e\u00ed uveden\u00e9 v p\u0159\u00edslu\u0161n\u00e9m k\u00f3du nomenklatury celn\u00edho sazebn\u00edku. V\u00a0p\u0159izn\u00e1n\u00ed k\u00a0DPH je budeme vykazovat jako osvobozen\u00e1 pln\u011bn\u00ed s\u00a0n\u00e1rokem na odpo\u010det dan\u011b v\u00a0souladu s\u00a0nov\u00fdm <strong>\u00a7 71i<\/strong> z\u00e1kona o DPH.<\/p>\n<p>V\u00a0souladu s\u00a0nov\u00fdm ustanoven\u00edm <strong>\u00a7 71j<\/strong> a <strong>\u00a7 71k<\/strong> z\u00e1kona o DPH m\u016f\u017ee poplatn\u00edk po\u017e\u00e1dat GF\u0158 o z\u00e1vazn\u00e9 posouzen\u00ed, zda je dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby osvobozeno od dan\u011b s n\u00e1rokem na odpo\u010det p\u0159i dod\u00e1n\u00ed knihy a poskytnut\u00ed obdobn\u00e9 slu\u017eby.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-12402\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/huma-h-yardim-lOdjS_r3deI-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Sn\u00ed\u017een\u00e1 sazba dan\u011b &#8211; 12 % DPH<\/h2>\n<p>Dle nov\u00e9 <strong><u>P\u0159\u00edlohy \u010d. 3<\/u><\/strong> (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/Priloha-c.3-zbozi-zakona-o-DPH-2024.pdf\" target=\"_blank\" rel=\"noopener\">ke sta\u017een\u00ed zde<\/a>) k z\u00e1konu \u010d. 235\/2004 Sb., K\u00f3d nomenklatury celn\u00edho sazebn\u00edku 4902, 8523, m\u00e1 sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b podl\u00e9hat n\u00e1sleduj\u00edc\u00ed zbo\u017e\u00ed:<\/p>\n<ul>\n<li>noviny, \u010dasopisy a periodika, v\u010detn\u011b zvukov\u00e9ho z\u00e1znamu p\u0159ednesu jejich obsahu,<\/li>\n<li>pokud nejde o zbo\u017e\u00ed, u kter\u00e9ho reklama podle z\u00e1kona upravuj\u00edc\u00edho regulaci reklamy p\u0159edstavuje v\u00edce ne\u017e 50 % obsahu, nebo kter\u00e9 v\u00fdlu\u010dn\u011b nebo p\u0159ev\u00e1\u017en\u011b sest\u00e1v\u00e1 z hudebn\u00edho zvukov\u00e9ho nebo audiovizu\u00e1ln\u00edho obsahu.<\/li>\n<\/ul>\n<p>Nebude z\u00e1le\u017eet na periodicit\u011b vych\u00e1zen\u00ed, ani nebude rozhoduj\u00edc\u00ed, zda se bude jednat o ti\u0161t\u011bnou \u010di elektronickou verzi.<\/p>\n<p>Dle nov\u00e9 <strong><u>P\u0159\u00edlohy \u010d. 2<\/u><\/strong> (<a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/10\/Priloha-c.2-sluzby-zakona-o-DPH-2024.pdf\" target=\"_blank\" rel=\"noopener\">ke sta\u017een\u00ed zde<\/a>) k z\u00e1konu \u010d. 235\/2004 Sb., K\u00f3d nomenklatury celn\u00edho sazebn\u00edku 77, 85, 91, maj\u00ed sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b podl\u00e9hat i n\u00e1sleduj\u00edc\u00ed slu\u017eby:<\/p>\n<ul>\n<li>p\u016fj\u010dov\u00e1n\u00ed nebo n\u00e1jem novin, \u010dasopis\u016f a periodik<\/li>\n<li>pokud se jedn\u00e1 o ve\u0159ejn\u00e9 knihovnick\u00e9 a informa\u010dn\u00ed nebo dal\u0161\u00ed slu\u017eby poskytovan\u00e9 podle knihovn\u00edho z\u00e1kona nebo obdobn\u00e9 slu\u017eby poskytovan\u00e9 podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu.<\/li>\n<\/ul>\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 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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\/12391\">\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\u0159echodn\u00e1 ustanoven\u00ed v\u00a0z\u00e1kon\u011b o DPH<\/h2>\n<p>Pokud <strong>do 31. 12. 2023<\/strong> vznikla povinnost p\u0159iznat da\u0148 z p\u0159ijat\u00e9 z\u00e1lohy p\u0159ed uskute\u010dn\u011bn\u00edm <strong>dod\u00e1n\u00ed knihy<\/strong> nebo poskytnut\u00ed obdobn\u00e9 slu\u017eby (podle zcela nov\u00e9ho \u00a7 71i z\u00e1kona \u010d. 235\/2004 Sb.), a k\u00a0dod\u00e1n\u00ed pln\u011bn\u00ed dojde a\u017e <strong>po 1. 1. 2024:<\/strong><\/p>\n<ul>\n<li>postupuje se p\u0159i uskute\u010dn\u011bn\u00ed takov\u00e9ho pln\u011bn\u00ed podle <strong> 37a <\/strong>z\u00e1kona \u010d. 235\/2004 Sb., z\u00e1kona o DPH<\/li>\n<li>s t\u00edm, \u017ee postupem pro ur\u010den\u00ed sazby dan\u011b a kurzu pro p\u0159epo\u010det ciz\u00ed m\u011bny na \u010deskou m\u011bnu se ur\u010d\u00ed i podm\u00ednky pro uplatn\u011bn\u00ed osvobozen\u00ed od dan\u011b<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte ekonomick\u00fd program Money S3<\/a>, kter\u00fd v\u00e1m pom\u016f\u017ee od roku 2024 evidovat pouze platn\u00e9 sazby dan\u011b a nechybovat p\u0159i sestaven\u00ed p\u0159izn\u00e1n\u00ed k DPH a povinn\u00fdch hl\u00e1\u0161en\u00ed k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bna sazeb u\u00a0DPH od roku 2024 Od roku 2024 se maj\u00ed na z\u00e1klad\u011b tzv. Konsolida\u010dn\u00edho bal\u00ed\u010dku zm\u011bnit sazby DPH u knih a r\u016fzn\u00fdch publikac\u00ed. Konsolida\u010dn\u00ed &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[65,329,121],"class_list":["post-12391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mzdy-a-personalistika","tag-dph-dan-z-pridane-hodnoty","tag-konsolidacni-balicek","tag-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12391","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=12391"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12391\/revisions"}],"predecessor-version":[{"id":12404,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12391\/revisions\/12404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12392"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}