{"id":1383,"date":"2025-02-12T14:59:10","date_gmt":"2025-02-12T13:59:10","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/souhrnne-hlaseni-podat-vyhnout-se-chybam\/"},"modified":"2025-09-30T11:22:46","modified_gmt":"2025-09-30T09:22:46","slug":"souhrnne-hlaseni-podat-vyhnout-se-chybam","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/souhrnne-hlaseni-podat-vyhnout-se-chybam\/","title":{"rendered":"Souhrnn\u00e9 hl\u00e1\u0161en\u00ed pl\u00e1tc\u016f DPH: co to je, jak a kdy ho vyplnit a podat"},"content":{"rendered":"<h2>Co je to souhrnn\u00e9 hl\u00e1\u0161en\u00ed?<\/h2>\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed slou\u017e\u00ed \u010dlensk\u00fdm st\u00e1t\u016fm Evropsk\u00e9 unie ke kontrole, zda bylo v r\u00e1mci unie zdan\u011bno poskytnut\u00e9 pln\u011bn\u00ed. Proto souhrnn\u00e9 hl\u00e1\u0161en\u00ed mus\u00ed pod\u00e1vat v\u0161ichni podnikatel\u00e9, kte\u0159\u00ed <strong>dod\u00e1vaj\u00ed zbo\u017e\u00ed nebo poskytuj\u00ed slu\u017eby<\/strong> do dal\u0161\u00edho st\u00e1tu Evropsk\u00e9 unie.<\/p>\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te pouze v p\u0159\u00edpad\u011b, \u017ee jste:<\/p>\n<ul>\n<li><strong>dodali zbo\u017e\u00ed<\/strong> osob\u011b v jin\u00e9m st\u00e1t\u011b EU, kter\u00e1 je rovn\u011b\u017e registrovan\u00e1 k DPH,<\/li>\n<li><strong>poskytli slu\u017ebu<\/strong> s m\u00edstem pln\u011bn\u00ed v jin\u00e9m st\u00e1t\u011b EU, je-li p\u0159\u00edjemce slu\u017eby povinen p\u0159iznat a zaplatit da\u0148,<\/li>\n<li><strong>p\u0159em\u00edstili obchodn\u00ed majetek<\/strong> do jin\u00e9ho st\u00e1tu EU.<\/li>\n<\/ul>\n<p><strong>Pozor:<\/strong> Poskytov\u00e1n\u00ed slu\u017eeb s m\u00edstem pln\u011bn\u00ed v jin\u00e9m st\u00e1t\u011b EU se t\u00fdk\u00e1 i on-line slu\u017eeb, nap\u0159\u00edklad pokud jste um\u00edstili reklamu z Google AdSense na sv\u016fj web.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> M\u00e1te-li e-shop, kter\u00fd dov\u00e1\u017e\u00ed zbo\u017e\u00ed nap\u0159\u00edklad do Ma\u010farska, a dodali jste bal\u00edk tamn\u00edmu ob\u010danovi, kter\u00fd nen\u00ed registrovan\u00fd k DPH, souhrnn\u00e9 hl\u00e1\u0161en\u00ed se v\u00e1s net\u00fdk\u00e1.<\/p>\n<p>Krom\u011b podnikatel\u016f p\u0159ihl\u00e1\u0161en\u00fdch k DPH mus\u00ed souhrnn\u00e9 hl\u00e1\u0161en\u00ed podat i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">identifikovan\u00e9 osoby<\/a>, kter\u00e9 poskytly slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9m st\u00e1t\u011b EU.<\/p>\n<h2>Jak \u010dasto a kdy mus\u00edte souhrnn\u00e9 hl\u00e1\u0161en\u00ed podat<\/h2>\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed typicky pod\u00e1v\u00e1te <strong>za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc do 25 dn\u00ed po jeho skon\u010den\u00ed<\/strong>. Pamatujte, \u017ee souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te pouze v p\u0159\u00edpad\u011b, \u017ee k n\u011bmu m\u00e1te d\u016fvod \u2013 <strong>nikdy se tedy nepod\u00e1v\u00e1 nulov\u00e9<\/strong>. Pokud pl\u00e1tc\u016fm v ostatn\u00edch zem\u00edch poskytujete pouze slu\u017eby, odevzd\u00e1v\u00e1te souhrnn\u00e9 hl\u00e1\u0161en\u00ed <strong>sou\u010dasn\u011b s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm<\/strong>. Jste-li nap\u0159\u00edklad \u010dtvrtletn\u00edm pl\u00e1tcem, pod\u00e1v\u00e1te ve stejn\u00e9m term\u00ednu i souhrnn\u00e9 hl\u00e1\u0161en\u00ed. M\u011bs\u00ed\u010dn\u011b pod\u00e1vaj\u00ed souhrnn\u00e9 hl\u00e1\u0161en\u00ed tak\u00e9 identifikovan\u00e9 osoby.<\/p>\n<p>Jin\u00e1 pravidla plat\u00ed pro dod\u00e1n\u00ed zbo\u017e\u00ed. Pokud pod\u00e1v\u00e1te souhrnn\u00e9 hl\u00e1\u0161en\u00ed nap\u0159\u00edklad \u010dtvrtletn\u011b a v tomto obdob\u00ed dod\u00e1te zbo\u017e\u00ed pl\u00e1tci DPH v jin\u00e9 zemi EU, vznikne v\u00e1m povinnosti podat v tomto \u010dtvrtlet\u00ed souhrnn\u00e9 hl\u00e1\u0161en\u00ed <strong>za ka\u017ed\u00fd m\u011bs\u00edc<\/strong>, ve kter\u00e9m v\u00e1m pln\u011bn\u00ed vzniklo (tedy za ka\u017ed\u00fd m\u011bs\u00edc, ve kter\u00e9m jste dodali zbo\u017e\u00ed pl\u00e1tci DPH v jin\u00e9 zemi EU).<\/p>\n<h2>Jak souhrnn\u00e9 hl\u00e1\u0161en\u00ed vyplnit a podat<\/h2>\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te v\u017edy <strong>pouze elektronicky<\/strong>, a to p\u0159es port\u00e1l finan\u010dn\u00ed spr\u00e1vy, nebo datovou schr\u00e1nkou. \u00dadaje, kter\u00e9 do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed uvedete, pozd\u011bji vypln\u00edte tak\u00e9 do p\u0159izn\u00e1n\u00ed k DPH.<\/p>\n<p>Samotn\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed se skl\u00e1d\u00e1 ze <strong>3 odd\u00edl\u016f<\/strong>:<\/p>\n<ol>\n<li>Odd\u00edl A slou\u017e\u00ed k identifikaci pl\u00e1tce a obdob\u00ed, za kter\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te.<\/li>\n<li>Odd\u00edl B slou\u017e\u00ed k vypln\u011bn\u00ed samotn\u00fdch hodnot DPH.<\/li>\n<li>Odd\u00edl C slou\u017e\u00ed k identifikaci a podpisu opr\u00e1vn\u011bn\u00e9 osoby.<\/li>\n<\/ol>\n<p>V odd\u00edlu B vypl\u0148ujete <strong>5 z\u00e1sadn\u00edch \u00fadaj\u016f<\/strong>:<\/p>\n<ul>\n<li><strong>K\u00f3d zem\u011b EU<\/strong> je ur\u010den\u00fd k identifikaci zem\u011b po\u0159izovatele va\u0161eho zbo\u017e\u00ed nebo slu\u017eby. Skl\u00e1d\u00e1 se v\u017edy ze dvou p\u00edsmen, nap\u0159\u00edklad Belgie = BE. Tabulku k\u00f3d\u016f naleznete v p\u0159ilo\u017een\u00fdch pokynech.<\/li>\n<li><strong>DI\u010c po\u0159izovatele zbo\u017e\u00ed<\/strong> nebo slu\u017eby (v zahrani\u010d\u00ed zn\u00e1m\u00e9 jako VAT number). Uve\u010fte ho bez k\u00f3du zem\u011b, mezer, \u010d\u00e1rek a te\u010dek.<\/li>\n<li><strong>K\u00f3d pln\u011bn\u00ed<\/strong> m\u00e1 podobu t\u0159\u00ed \u010d\u00edsel a identifikuje povinnost, kv\u016fli kter\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te.\n<ul>\n<li>0 se t\u00fdk\u00e1 dod\u00e1n\u00ed zbo\u017e\u00ed,<\/li>\n<li>1 p\u0159em\u00edst\u011bn\u00ed obchodn\u00edho majetku,<\/li>\n<li>2 dod\u00e1n\u00ed zbo\u017e\u00ed uvnit\u0159 Evropsk\u00e9ho spole\u010denstv\u00ed formou t\u0159\u00edstrann\u00e9ho obchodu,<\/li>\n<li>a 3 poskytnut\u00ed slu\u017eby.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Po\u010det pln\u011bn\u00ed<\/strong> ud\u00e1v\u00e1 po\u010det uskute\u010dn\u011bn\u00fdch p\u0159\u00edpad\u016f pro jednoho odb\u011bratele za dan\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Jin\u00fdmi slovy po\u010det doklad\u016f, kter\u00e9 jste byli povinni vystavit za ka\u017ed\u00e9 zbo\u017e\u00ed a slu\u017ebu v\u010detn\u011b opravn\u00fdch doklad\u016f.<\/li>\n<li><strong>Celkov\u00e1 hodnota pln\u011bn\u00ed v K\u010d<\/strong> zaokrouhlen\u00e1 nahoru na cel\u00e9 koruny. Pi\u0161te ji bez symbolu K\u010d.<\/li>\n<\/ul>\n<h2>Co kdy\u017e nastane chyba<\/h2>\n<p>Zjist\u00edte-li, \u017ee jste do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed uvedli chybn\u00e9 \u00fadaje, m\u00e1te povinnost podat <strong>n\u00e1sledn\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed<\/strong>, a to do 15 dn\u016f od data zji\u0161t\u011bn\u00ed chyby. Op\u011bt ho lze podat pouze elektronicky.<\/p>\n<h2>Podejte souhrnn\u00e9 hl\u00e1\u0161en\u00ed snadno a rychle v \u00fa\u010detn\u00edch a podnikov\u00fdch syst\u00e9mech Money<\/h2>\n<p>V \u00fa\u010detn\u00edm syst\u00e9mu <a href=\"https:\/\/money.cz\/\">Money S3<\/a> a v ERP syst\u00e9mu <a href=\"https:\/\/moneyerp.com\/\" target=\"_blank\">Money ERP<\/a> pod\u00e1te souhrnn\u00e9 hl\u00e1\u0161en\u00ed velmi jednodu\u0161e, stejn\u011b tak i p\u0159izn\u00e1n\u00ed k DPH nebo k dani z p\u0159\u00edjmu. Ve\u0161ker\u00e9 \u00fadaje z faktur za v\u00e1s toti\u017e syst\u00e9m automaticky vypln\u00ed, tak\u017ee v\u00e1m cel\u00fd proces zabere jen p\u00e1r minut a trochu klik\u00e1n\u00ed v intuitivn\u00edm rozhran\u00ed.<\/p>\n<figure id=\"attachment_72655\" aria-describedby=\"caption-attachment-72655\" style=\"width: 498px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"style-svg\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/02-SH-1.png\" alt=\"Souhrnn\u00e9 hl\u00e1\u0161en\u00ed v Money S3\" width=\"498\" height=\"385\" \/><figcaption id=\"caption-attachment-72655\" class=\"wp-caption-text\">Souhrnn\u00e9 hl\u00e1\u0161en\u00ed v Money S3<\/figcaption><\/figure>\n<p>Za\u010dnete t\u00edm, \u017ee v menu \u00da\u010detnictv\u00ed kliknete na DPH a pot\u00e9 na Souhrnn\u00e9 hl\u00e1\u0161en\u00ed elektronicky. S pod\u00e1n\u00edm v\u00e1m pom\u016f\u017ee <strong>standardn\u00ed pr\u016fvodce<\/strong>, kter\u00fd v\u00e1m porad\u00ed, co vyplnit a kam kliknout. Na prvn\u00edch str\u00e1nk\u00e1ch:<\/p>\n<ul>\n<li>dopln\u00edte informace o firm\u011b, opr\u00e1vn\u011bn\u00e9 osob\u011b a z\u00e1stupci,<\/li>\n<li>vyberete rozhoduj\u00edc\u00ed obdob\u00ed<\/li>\n<li>a p\u0159\u00edpadn\u011b zkontrolujete data sta\u017een\u00e1 z faktur.<\/li>\n<\/ul>\n<p>Na posledn\u00ed str\u00e1nce u\u017e si jen vyberete zp\u016fsob, <strong>kter\u00fdm chcete hl\u00e1\u0161en\u00ed podat<\/strong>:<\/p>\n<ul>\n<li>P\u0159i <strong>elektronick\u00e9m pod\u00e1n\u00ed<\/strong> se soubor metodou POST ode\u0161le na webovou adresu ur\u010denou pro p\u0159\u00edjem elektronick\u00fdch pod\u00e1n\u00ed.<\/li>\n<li>Nebo m\u016f\u017eete z Money <strong>p\u0159ej\u00edt na str\u00e1nku elektronick\u00e9 podatelny<\/strong>, kde do formul\u00e1\u0159e na\u010dtete data z XML souboru. Do n\u011bj se v\u00e1m p\u0159i t\u00e9to volb\u011b souhrnn\u00e9 hl\u00e1\u0161en\u00ed vyexportuje.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/optin\/\">Vyzkou\u0161ejte zdarma Money S3<\/a> a p\u0159esv\u011bd\u010dte se sami, jak je v n\u011bm veden\u00ed \u00fa\u010detnictv\u00ed jednoduch\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to souhrnn\u00e9 hl\u00e1\u0161en\u00ed? Souhrnn\u00e9 hl\u00e1\u0161en\u00ed slou\u017e\u00ed \u010dlensk\u00fdm st\u00e1t\u016fm Evropsk\u00e9 unie ke kontrole, zda bylo v r\u00e1mci unie zdan\u011bno poskytnut\u00e9 pln\u011bn\u00ed. Proto souhrnn\u00e9 hl\u00e1\u0161en\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1385,"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":[65,133],"class_list":["post-1383","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-souhrnne-hlaseni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1383","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1383"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1383\/revisions"}],"predecessor-version":[{"id":18053,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1383\/revisions\/18053"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1385"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}