{"id":13452,"date":"2024-01-19T08:15:00","date_gmt":"2024-01-19T07:15:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13452"},"modified":"2024-01-18T10:22:38","modified_gmt":"2024-01-18T09:22:38","slug":"status-severniho-irska-v-oblasti-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/status-severniho-irska-v-oblasti-dph\/","title":{"rendered":"Status Severn\u00edho Irska v\u202foblasti DPH"},"content":{"rendered":"<p>Pro spr\u00e1vn\u00e9 pochopen\u00ed sou\u010dasn\u00e9 situace Severn\u00edho Irska v\u202foblasti DPH nebude na \u0161kodu p\u0159ipomenout si ned\u00e1vnou historii.<\/p>\n<h3><strong>Brexit \u2013 1. \u00fanora 2020<\/strong><\/h3>\n<p>Spojen\u00e9 kr\u00e1lovstv\u00ed Velk\u00e9 Brit\u00e1nie a Severn\u00edho Irska (d\u00e1le jen \u201eSpojen\u00e9 kr\u00e1lovstv\u00ed\u201c) bylo sou\u010d\u00e1st\u00ed Evropsk\u00e9 unie do 31. ledna 2020. <strong>1. \u00fanora 2020 do\u0161lo k\u202ftvz. Brexitu<\/strong>, kdy Spojen\u00e9 kr\u00e1lovstv\u00ed vystoupilo z\u202fEvropsk\u00e9 unie.<\/p>\n<h3><strong>P\u0159echodn\u00e9 obdob\u00ed \u2013 1. \u00fanora \u2013 31. prosince 2020<\/strong><\/h3>\n<p>Vzhledem k\u202f\u00fazk\u00e9mu propojen\u00ed mezi EU a Spojen\u00fdm kr\u00e1lovstv\u00edm bylo stanoveno <strong>p\u0159echodn\u00e9 obdob\u00ed a to od 1. \u00fanora 2020 do 31. prosince 2020.<\/strong> \u0160lo o to, \u017ee a\u010dkoliv ji\u017e Spojen\u00e9 kr\u00e1lovstv\u00ed nebylo \u010dlenskou zem\u00ed EU, tak p\u0159esto na n\u011bj bylo uplat\u0148ov\u00e1no evropsk\u00e9 pr\u00e1vo.<\/p>\n<h3><strong>T\u0159et\u00ed zem\u011b \u2013 od 1. ledna 2021<\/strong><\/h3>\n<p><strong>Od 1. ledna 2021<\/strong> je Spojen\u00e9 kr\u00e1lovstv\u00ed pova\u017eov\u00e1no \u2013 z\u202fpohledu DPH &#8211; za tzv. <strong>t\u0159et\u00ed zemi<\/strong>. Na obchodov\u00e1n\u00ed s\u202ffirmami ze Spojen\u00e9ho kr\u00e1lovstv\u00ed se tedy vztahuj\u00ed pravidla jako na firmy z\u202fne\u010dlensk\u00fdch st\u00e1t\u016f EU, s\u202fjedinou v\u00fdjimkou a tou je pr\u00e1v\u011b Severn\u00ed Irsko. Poj\u010fme se tedy na toto zvl\u00e1\u0161tn\u00ed postaven\u00ed Severn\u00edho Irska spole\u010dn\u011b pod\u00edvat.<\/p>\n<h2>1. Obchod se zbo\u017e\u00edm<\/h2>\n<p>Zat\u00edmco na obchodov\u00e1n\u00ed se zbo\u017e\u00edm mezi firmami z\u202f\u010dlensk\u00fdch st\u00e1t\u016f EU na stran\u011b jedn\u00e9 a firmami ze Spojen\u00e9ho kr\u00e1lovstv\u00ed (s v\u00fdjimkou firem ze Severn\u00edho Irska) na stran\u011b druh\u00e9 se budou vztahovat <strong>pravidla pro uplat\u0148ov\u00e1n\u00ed DPH p\u0159i dovozu a v\u00fdvozu zbo\u017e\u00ed<\/strong>, u obchodov\u00e1n\u00ed se zbo\u017e\u00edm se spole\u010dnostmi ze Severn\u00edho Irska tomu je jinak.<\/p>\n<p><strong>Severn\u00ed Irsko m\u00e1 z\u202fpohledu obchodov\u00e1n\u00ed se zbo\u017e\u00edm i po 31. prosinci 2020 st\u00e1le status \u201e\u010dlensk\u00e9ho st\u00e1tu EU\u201c, p\u0159esto\u017ee samoz\u0159ejm\u011b \u010dlensk\u00fdm st\u00e1tem EU nen\u00ed! Znamen\u00e1 to tedy, \u017ee na obchodov\u00e1n\u00ed se zbo\u017e\u00edm st\u00e1le plat\u00ed pr\u00e1vn\u00ed p\u0159edpisy EU o DPH.\u00a0<\/strong><\/p>\n<p>Pro \u00fa\u010dely <strong>obchodov\u00e1n\u00ed se zbo\u017e\u00edm v\u202fr\u00e1mci EU <\/strong>pou\u017e\u00edvaj\u00ed spole\u010dnosti ze Severn\u00ed Irsko <strong>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo s\u202fp\u0159edponou \u201eXI\u201c.\u00a0<\/strong><\/p>\n<p>Za obchodov\u00e1n\u00ed se zbo\u017e\u00edm v\u202fr\u00e1mci EU se pova\u017euje nap\u0159.:<\/p>\n<ul>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu,<\/li>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed z\u202fjin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu,<\/li>\n<li>prodej zbo\u017e\u00ed na d\u00e1lku.<\/li>\n<\/ul>\n<p>Pokud by tuzemsk\u00fd pl\u00e1tce dodal zbo\u017e\u00ed spole\u010dnosti registrovan\u00e9 k\u202fdani v\u202fSevern\u00edm Irsku a splnil podm\u00ednky pro osvobozen\u00ed od \u010desk\u00e9 DPH, uvede toto pln\u011bn\u00ed do <strong>\u0159\u00e1dku 20 \u010desk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a samoz\u0159ejm\u011b takt\u00e9\u017e toto pln\u011bn\u00ed mus\u00ed uv\u00e9st do sv\u00e9ho \u010desk\u00e9ho souhrnn\u00e9ho hl\u00e1\u0161en\u00ed.<\/strong><\/p>\n<p>P\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed od subjektu registrovan\u00e9m k\u202fDPH v\u202fSevern\u00edm Irsku uvede toto pln\u011bn\u00ed do <strong>\u0159\u00e1dku 3 pop\u0159. 4 a sou\u010dasn\u011b za spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek tak\u00e9 do \u0159\u00e1dku 43 pop\u0159. 44 sv\u00e9ho \u010desk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/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        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    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                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\/^(([^<>()[\\]\\\\.,;:\\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\/13452\">\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\/13452\">\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>2. Poskytov\u00e1n\u00ed slu\u017eeb<\/h2>\n<p>U slu\u017eeb \u2013 na rozd\u00edl od zbo\u017e\u00ed \u2013 \u017e\u00e1dnou v\u00fdjimkou Severn\u00ed Irsko nem\u00e1. Znamen\u00e1 to tedy, \u017ee u <strong>slu\u017eeb je Severn\u00ed Irsko jednozna\u010dn\u011b pova\u017eov\u00e1no z\u202fpohledu DPH za t\u0159et\u00ed zemi!<\/strong><\/p>\n<p>Pro spr\u00e1vn\u00e9 nastaven\u00ed re\u017eimu DPH u poskytov\u00e1n\u00ed slu\u017eeb je ur\u010den\u00ed m\u00edsta zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n<p>Pokud je poskytnuta obecn\u00e1 slu\u017eba dle \u00a7 9 odst. 1 z\u00e1kona o dani z\u202fp\u0159idan\u00e9 hodnoty \u010desk\u00fdm pl\u00e1tcem DPH podnikateli za Severn\u00edho Irska, je m\u00edsto pln\u011bn\u00ed v\u202fSevern\u00edm Irsku. \u010cesk\u00fd poskytovatel uvede poskytnut\u00ed slu\u017eby do <strong>\u0159\u00e1dku 26 \u010desk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Toto pln\u011bn\u00ed v\u0161ak neuv\u00e1d\u00ed do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed!<\/strong><\/p>\n<p>P\u0159i p\u0159ijet\u00ed slu\u017eby dle \u00a7 9 odst. 1 \u010desk\u00fdm pl\u00e1tcem od osoby registrovan\u00e9 k\u202fDPH v\u202fSevern\u00edm Irsku je m\u00edsto pln\u011bn\u00ed v\u202f\u010cesk\u00e9 republice a pl\u00e1tce toto pln\u011bn\u00ed uvede do <strong>\u0159\u00e1dku 12 pop\u0159. 13 sv\u00e9ho \u010desk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pro spr\u00e1vn\u00e9 pochopen\u00ed sou\u010dasn\u00e9 situace Severn\u00edho Irska v\u202foblasti DPH nebude na \u0161kodu p\u0159ipomenout si ned\u00e1vnou historii. Brexit \u2013 1. \u00fanora 2020 Spojen\u00e9 kr\u00e1lovstv\u00ed Velk\u00e9 Brit\u00e1nie &#8230;<\/p>\n","protected":false},"author":14,"featured_media":13453,"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":[65,51,116],"class_list":["post-13452","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-fyzicka-osoba","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13452","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=13452"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13452\/revisions"}],"predecessor-version":[{"id":13455,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13452\/revisions\/13455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13453"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}