{"id":1436,"date":"2025-02-12T13:40:01","date_gmt":"2025-02-12T12:40:01","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/"},"modified":"2025-02-12T13:40:03","modified_gmt":"2025-02-12T12:40:03","slug":"vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/","title":{"rendered":"Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH: v\u0161e d\u016fle\u017eit\u00e9, co pot\u0159ebujete v\u011bd\u011bt"},"content":{"rendered":"<ul>\n<li><a class=\"slideto\" href=\"#link1\">Formul\u00e1\u0159 pro kontroln\u00ed hl\u00e1\u0161en\u00ed<\/a><\/li>\n<li><a class=\"slideto\" href=\"#link2\">Novela z\u00e1kona pro rok 2019<\/a><\/li>\n<li><a class=\"slideto\" href=\"#link3\">\u0158\u00e1dn\u00e9, opravn\u00e9 a n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed<\/a><\/li>\n<li><a class=\"slideto\" href=\"#link4\">Jak\u00e9 hroz\u00ed pokuty, pokud kontroln\u00ed hl\u00e1\u0161en\u00ed nepod\u00e1te<\/a><\/li>\n<li><a class=\"slideto\" href=\"#link5\">Nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i pod\u00e1v\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed<\/a><\/li>\n<\/ul>\n<p>Z\u00e1sadn\u00ed informace hned na za\u010d\u00e1tek: kontroln\u00ed hl\u00e1\u0161en\u00ed <strong>nenahrazuje p\u0159izn\u00e1n\u00ed<\/strong> k DPH. To pod\u00e1v\u00e1te ve stejn\u00e9m term\u00ednu jako kontroln\u00ed hl\u00e1\u0161en\u00ed, tedy do 25. dne od skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<p>Kontroln\u00ed hl\u00e1\u0161en\u00ed pod\u00e1vaj\u00ed pl\u00e1tci DPH, pokud p\u0159ijali nebo uskute\u010dnili zdaniteln\u00e9 pln\u011bn\u00ed v tuzemsku, nebo uplat\u0148uj\u00ed n\u00e1rok na odpo\u010det dan\u011b. \u00dadaje v kontroln\u00edm hl\u00e1\u0161en\u00ed mus\u00ed odpov\u00eddat konkr\u00e9tn\u00edm \u0159\u00e1dk\u016fm v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Pokud je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nulov\u00e9, nemus\u00edte kontroln\u00ed hl\u00e1\u0161en\u00ed pod\u00e1vat.<\/p>\n<p>Kontroln\u00ed hl\u00e1\u0161en\u00ed je zjednodu\u0161en\u011b p\u0159ehled v\u0161ech vydan\u00fdch a p\u0159ijat\u00fdch faktur a pod\u00e1vaj\u00ed jej pr\u00e1vnick\u00e9 i fyzick\u00e9 osoby.<\/p>\n<ul>\n<li><strong>Pr\u00e1vnick\u00e9 osoby<\/strong> pod\u00e1vaj\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed v\u017edy m\u011bs\u00ed\u010dn\u011b nez\u00e1visle na zda\u0148ovac\u00edm obdob\u00ed.<\/li>\n<li><strong>Fyzick\u00e9 osoby<\/strong> odevzd\u00e1vaj\u00ed hl\u00e1\u0161en\u00ed m\u011bs\u00ed\u010dn\u011b nebo \u010dtvrtletn\u011b, podle toho, jak maj\u00ed nastaven\u00e9 zda\u0148ovac\u00ed obdob\u00ed.<\/li>\n<li>Tzv. <strong>identifikovan\u00e9 osoby<\/strong> kontroln\u00ed hl\u00e1\u0161en\u00ed nepod\u00e1vaj\u00ed.<\/li>\n<\/ul>\n<p>Hl\u00e1\u0161en\u00ed se pod\u00e1v\u00e1 v\u00fdhradn\u011b elektronicky prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky nebo <a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_epo\/epo2\/uvod\/vstup.faces\" target=\"_blank\" rel=\"noopener noreferrer\">aplikac\u00ed EPO<\/a> na da\u0148ov\u00e9m port\u00e1lu finan\u010dn\u00ed spr\u00e1vy.<\/p>\n<h2 id=\"link1\">Jak vypad\u00e1 formul\u00e1\u0159 pro kontroln\u00ed hl\u00e1\u0161en\u00ed<\/h2>\n<p>N\u011bkolik rad na za\u010d\u00e1tek:<\/p>\n<ul>\n<li>Ve\u0161ker\u00e9 \u010d\u00e1stky se do kontroln\u00edho hl\u00e1\u0161en\u00ed uv\u00e1d\u011bj\u00ed v korun\u00e1ch <strong>bez DPH<\/strong>.<\/li>\n<li>Kontroln\u00ed hl\u00e1\u0161en\u00ed se v\u00e1\u017ee k \u0159\u00e1dk\u016fm z p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty. <strong>V\u0161e, co je v p\u0159izn\u00e1n\u00ed mus\u00ed b\u00fdt i v kontroln\u00edm hl\u00e1\u0161en\u00ed.<\/strong><\/li>\n<li>U jednotliv\u00fdch polo\u017eek uv\u00e1d\u011bjte pouze z\u00e1kladn\u00ed informace.\n<ul>\n<li>identifikace protistrany (v\u011bt\u0161inou jen DI\u010c),<\/li>\n<li>objem obchodu,<\/li>\n<li>strukturu a v\u00fd\u0161i DPH.<\/li>\n<\/ul>\n<p>P\u0159esn\u00e9 informace o p\u0159edm\u011btu obchodu (nap\u0159\u00edklad prodej auta) se do hl\u00e1\u0161en\u00ed nevypl\u0148uj\u00ed. Pouze u speci\u00e1ln\u00edch operac\u00ed s p\u0159enesen\u00edm da\u0148ov\u00e9 povinnosti se uv\u00e1d\u00ed typ p\u0159edm\u011btu pln\u011bn\u00ed.<\/p>\n<\/li>\n<li>Pokud na jednom da\u0148ov\u00e9m dokladu spad\u00e1 pln\u011bn\u00ed do r\u016fzn\u00fdch odd\u00edl\u016f kontroln\u00edho hl\u00e1\u0161en\u00ed, uve\u010fte tento doklad do v\u0161ech p\u0159\u00edslu\u0161n\u00fdch \u0159\u00e1dk\u016f.<\/li>\n<li>P\u0159ijat\u00e9 faktury od nepl\u00e1tc\u016f DPH se v kontroln\u00edm hl\u00e1\u0161en\u00ed neuv\u00e1d\u00ed.<\/li>\n<li>P\u0159ed vypln\u011bn\u00edm je d\u016fle\u017eit\u00e9 m\u00edt po ruce <strong>podklady<\/strong>, tedy evidenci DPH. Podklady si m\u016f\u017eete <a href=\"https:\/\/www.idoklad.cz\/blog\/vygenerujte-si-podklady-pro-dph-behem-chvilky\" target=\"_blank\" rel=\"noopener noreferrer\">st\u00e1hnout z faktura\u010dn\u00ed slu\u017eby iDoklad<\/a>, pokud v n\u00ed vedete da\u0148ovou evidenci.<\/li>\n<\/ul>\n<p>V samotn\u00e9m formul\u00e1\u0159i nejprve vypln\u00edte<\/p>\n<ul>\n<li><strong>va\u0161e z\u00e1kladn\u00ed \u00fadaje<\/strong>,<\/li>\n<li><strong>finan\u010dn\u00ed \u00fa\u0159ad<\/strong> a \u00fazemn\u00ed pracovi\u0161t\u011b, pod kter\u00e9 spad\u00e1te<\/li>\n<li>a <strong>kontaktn\u00ed \u00fadaje<\/strong>.<\/li>\n<\/ul>\n<p>Vypln\u011bn\u00ed formul\u00e1\u0159e hodn\u011b usnadn\u00ed pr\u016fvodce na webu finan\u010dn\u00ed spr\u00e1vy. Formul\u00e1\u0159 s pr\u016fvodcem najdete <a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_epo\/epo2\/uvod\/vstup_expert.faces\" target=\"_blank\" rel=\"noopener noreferrer\">zde<\/a> (V sekci Da\u0148 z p\u0159idan\u00e9 hodnoty klikn\u011bte na <strong>Kontroln\u00ed hl\u00e1\u0161en\u00ed DPH platn\u00e9 od 1. 1. 2016<\/strong>).<\/p>\n<p>Abyste se orientovali, p\u0159ipravili jsme pro v\u00e1s tabulku s p\u0159ehledem jednotliv\u00fdch sekc\u00ed, a co do nich pat\u0159\u00ed. Kontroln\u00ed hl\u00e1\u0161en\u00ed se d\u011bl\u00ed na na sekce A (v\u00fdstupy), B (vstupy) a C (kontrola).<\/p>\n<p>Sekce s odd\u00edly A a B za\u010d\u00ednaj\u00ed speci\u00e1ln\u00edmi operacemi, ty b\u011b\u017en\u00e9 (kter\u00e9 budete pravd\u011bpodobn\u011b nej\u010dast\u011bji vypl\u0148ovat) jsou a\u017e na konci sekc\u00ed. B\u011b\u017en\u00e9 operace se pak d\u011bl\u00ed podle \u010d\u00e1stky na:<\/p>\n<ul>\n<li><strong>ni\u017e\u0161\u00ed ne\u017e 10 000 K\u010d v\u010detn\u011b DPH<\/strong>, kter\u00e9 se vypl\u0148uj\u00ed v sou\u010dtu.<\/li>\n<li><strong>vy\u0161\u0161\u00ed ne\u017e 10 000 K\u010d v\u010detn\u011b DPH<\/strong>, kter\u00e9 se vypl\u0148uj\u00ed ka\u017ed\u00e1 zvl\u00e1\u0161\u0165.<\/li>\n<\/ul>\n<p>Pro men\u0161\u00edho podnikatele, kter\u00fd nem\u00e1 mnoho operac\u00ed s pl\u00e1tci DPH vy\u0161\u0161\u00edch ne\u017e 10 000 K\u010d, nen\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed o moc slo\u017eit\u011bj\u0161\u00ed ne\u017e p\u0159izn\u00e1n\u00ed k DPH:<\/p>\n<table style=\"border-collapse: collapse;border: 1px solid #D2D2D2\" border=\"0\" width=\"100%\" rules=\"all\">\n<tbody>\n<tr>\n<th>Sekce<\/th>\n<th>Odd\u00edl<\/th>\n<th>DPH jste:<\/th>\n<th>Co vyplnit<\/th>\n<th>Odpov\u00eddaj\u00edc\u00ed \u0159\u00e1dek v p\u0159izn\u00e1n\u00ed k DPH<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"5\">A \u2013 sem pat\u0159\u00ed pln\u011bn\u00ed, u kter\u00fdch m\u00e1te povinnost p\u0159iznat DPH a tak\u00e9 pln\u011bn\u00ed uskute\u010dn\u011bn\u00e1 v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti.<\/td>\n<td>A.1.<\/td>\n<td>poskytli<\/td>\n<td>Poskytnut\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce.<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>A.2.<\/td>\n<td>p\u0159ijali<\/td>\n<td>P\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce (nap\u0159\u00edklad zbo\u017e\u00ed \u010di slu\u017eby z jin\u00fdch zem\u00ed EU).<\/td>\n<td>3, 4, 5, 6, 9, 12, 13<\/td>\n<\/tr>\n<tr>\n<td>A.3.<\/td>\n<td>poskytli<\/td>\n<td>Dod\u00e1n\u00ed investi\u010dn\u00edho zlata, u kter\u00e9ho m\u00e1te n\u00e1rok na odpo\u010det dan\u011b.<\/td>\n<td>26<\/td>\n<\/tr>\n<tr>\n<td>A.4.<\/td>\n<td>poskytli<\/td>\n<td>Poskytnut\u00e1 pln\u011bn\u00ed (p\u0159ijat\u00e9 \u00faplaty) s povinnost\u00ed p\u0159iznat da\u0148 nad 10 000 K\u010d v\u010detn\u011b DPH pro pl\u00e1tce i nepl\u00e1tce DPH. Pat\u0159\u00ed sem tak\u00e9 da\u0148ov\u00e9 opravy bez ohledu na v\u00fd\u0161i pln\u011bn\u00ed.<\/td>\n<td>1, 2<\/td>\n<\/tr>\n<tr>\n<td>A.5.<\/td>\n<td>poskytli<\/td>\n<td>Poskytnut\u00e1 pln\u011bn\u00ed (p\u0159ijat\u00e9 \u00faplaty) s povinnost\u00ed p\u0159iznat da\u0148 do 10 000 K\u010d v\u010detn\u011b DPH (do kontroln\u00edho hl\u00e1\u0161en\u00ed je ale uv\u00e1d\u011bjte v\u010detn\u011b DPH) a pln\u011bn\u00ed, u kter\u00fdch nemus\u00edte vystavit da\u0148ov\u00fd doklad. Vypl\u0148te v\u0161echna pln\u011bn\u00ed v sou\u010dtu dohromady.<\/td>\n<td>1,2<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">B \u2013 sem pat\u0159\u00ed pln\u011bn\u00ed, kter\u00e1 jste p\u0159ijali v tuzemsku \u2013 va\u0161e v\u00fddaje.<\/td>\n<td>B.1.<\/td>\n<td>p\u0159ijali<\/td>\n<td>P\u0159ijat\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce.<\/td>\n<td>10,11<\/td>\n<\/tr>\n<tr>\n<td>B.2.<\/td>\n<td>p\u0159ijali<\/td>\n<td>P\u0159ijat\u00e1 pln\u011bn\u00ed (poskytnut\u00e9 \u00faplaty) s hodnotou nad 10.000 K\u010d v\u010detn\u011b DPH, u kter\u00fdch uplat\u0148ujete n\u00e1rok na odpo\u010det dan\u011b. Pat\u0159\u00ed sem tak\u00e9 p\u0159ijat\u00e9 opravy DPH bez ohledu na v\u00fd\u0161i pln\u011bn\u00ed. U spl\u00e1tkov\u00fdch kalend\u00e1\u0159\u016f rozhoduje celkov\u00e1 hodnota v\u0161ech pln\u011bn\u00ed.<\/td>\n<td>40, 41<\/td>\n<\/tr>\n<tr>\n<td>B.3.<\/td>\n<td>p\u0159ijali<\/td>\n<td>P\u0159ijat\u00e1 pln\u011bn\u00ed (poskytnut\u00e9 \u00faplaty) s hodnotou do 10.000 K\u010d v\u010detn\u011b DPH, u kter\u00fdch uplat\u0148ujete n\u00e1rok na odpo\u010det dan\u011b. Vypl\u0148te v\u0161echna pln\u011bn\u00ed v sou\u010dtu dohromady.<\/td>\n<td>40, 41<\/td>\n<\/tr>\n<tr>\n<td>Sekce C. Kontroln\u00ed v\u00fdpo\u010dty<\/td>\n<td>C<\/td>\n<td>&nbsp;<\/td>\n<td>Automaticky generovan\u00e9 kontroln\u00ed sou\u010dty<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"link2\">Novela z\u00e1kona pro rok 2019<\/h2>\n<p>S \u00fa\u010dinnost\u00ed k 1. 4. 2019 do\u0161lo k novelizaci z\u00e1kona o DPH. Obsah kontroln\u00edho hl\u00e1\u0161en\u00ed se v\u0161ak nem\u011bn\u00ed. Upravuje se pouze n\u00e1zev popis\u016f odd\u00edl\u016f formul\u00e1\u0159e <strong>A.4.<\/strong> a <strong>B.2<\/strong>.<\/p>\n<p>Zm\u011bny se t\u00fdkaj\u00ed roz\u0161\u00ed\u0159en\u00ed mo\u017enosti oprav u nedobyt\u00fdch pohled\u00e1vek. Podrobn\u011bji si o zm\u011bn\u00e1ch p\u0159e\u010dt\u011bte na webu finan\u010dn\u00ed spr\u00e1vy.<\/p>\n<p>P\u0159esto\u017ee je novela \u00fa\u010dinn\u00e1 od 1. dubna, zm\u011bny se projev\u00ed a\u017e od 1. \u0159\u00edjna. V\u0161echna pod\u00e1n\u00ed podan\u00e1 do 30. 9. se uskute\u010dn\u00ed podle st\u00e1vaj\u00edc\u00ed struktury.<\/p>\n<h2 id=\"link3\">\u0158\u00e1dn\u00e9, opravn\u00e9 a n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed<\/h2>\n<p>Odevzdat kontroln\u00ed hl\u00e1\u0161en\u00ed m\u016f\u017eete ve t\u0159ech variant\u00e1ch:<\/p>\n<ul>\n<li><strong>\u0158\u00e1dn\u00e9 hl\u00e1\u0161en\u00ed<\/strong> pod\u00e1v\u00e1te ve stejn\u00e9m term\u00ednu jako p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty, tedy do 25. n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed.<\/li>\n<li><strong>Opravn\u00e9 hl\u00e1\u0161en\u00ed<\/strong> pod\u00e1v\u00e1te ve stejn\u00e9 lh\u016ft\u011b (25. den v m\u011bs\u00edci) jako \u0159\u00e1dn\u00e9 hl\u00e1\u0161en\u00ed, v p\u0159\u00edpad\u011b, \u017ee jste zjistili chyby.<\/li>\n<li><strong>N\u00e1sledn\u00e9 kontroln\u00ed<\/strong> hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1te v moment\u011b, kdy jste zjistili chyby nebo jste byli vyzv\u00e1n\u00ed spr\u00e1vcem dan\u011b k oprav\u011b, ale u\u017e uplynula lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed (25. den v m\u011bs\u00edci).<\/li>\n<\/ul>\n<h2 id=\"link4\">Jak\u00e9 hroz\u00ed pokuty, pokud kontroln\u00ed hl\u00e1\u0161en\u00ed nepod\u00e1te<\/h2>\n<p>V roce 2019 do\u0161lo tak\u00e9 ke zv\u00fd\u0161en\u00ed pokut v p\u0159\u00edpad\u011b, \u017ee nedod\u00e1te kontroln\u00ed hl\u00e1\u0161en\u00ed ve stanoven\u00e9 lh\u016ft\u011b.<\/p>\n<ul>\n<li><strong>1 000 K\u010d<\/strong>, pokud hl\u00e1\u0161en\u00ed pod\u00e1te dodate\u010dn\u011b v n\u00e1hradn\u00ed lh\u016ft\u011b, ani\u017e by v\u00e1s k tomu musely \u00fa\u0159ady vyz\u00fdvat,<\/li>\n<li><strong>10 000 K\u010d<\/strong> p\u0159i pod\u00e1n\u00ed v n\u00e1hradn\u00ed lh\u016ft\u011b v p\u0159\u00edpad\u011b vyzv\u00e1n\u00ed od \u00fa\u0159adu,<\/li>\n<li><strong>30 000 K\u010d<\/strong>, kdy\u017e nepod\u00e1te n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed na z\u00e1klad\u011b v\u00fdzvy ke zm\u011bn\u011b, dopln\u011bn\u00ed nebo potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v kontroln\u00edm hl\u00e1\u0161en\u00ed<\/li>\n<li>nebo <strong>50 000 K\u010d<\/strong>, kdy\u017e hl\u00e1\u0161en\u00ed nepod\u00e1te ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\n<p>Pokud z\u00e1va\u017en\u011b zt\u011b\u017eujete nebo ma\u0159\u00edte spr\u00e1vu dan\u00ed, m\u016f\u017ee v\u00e1m finan\u010dn\u00ed \u00fa\u0159ad ud\u011blit dal\u0161\u00ed pokutu a\u017e do v\u00fd\u0161e 500 000 K\u010d. Od vzniku kontroln\u00edho hl\u00e1\u0161en\u00ed v roce 2016 do po\u010d\u00e1tku roku 2019 byla nicm\u00e9n\u011b tato pokuta ud\u011blena jenom jednou. Od roku 2019 u\u017e v\u0161ak nen\u00ed nutn\u00e9, aby v\u00e1m \u00fa\u0159ad p\u0159edt\u00edm ud\u011blil jednu ze z\u00e1kladn\u00edch pokut a m\u016f\u017ee rovnou p\u0159istoupit k t\u00e9to v\u00fdjime\u010dn\u00e9.<\/p>\n<h2 id=\"link5\">Nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i pod\u00e1v\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed<\/h2>\n<p>Nej\u010dast\u011bji podnikatel\u00e9 chybuj\u00ed v t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>Nesoulad mezi hodnotami v odd\u00edle B.2. odb\u011bratele a odd\u00edlem A.4. dodavatele. Spr\u00e1vce dan\u011b porovn\u00e1v\u00e1 zejm\u00e9na tyto odd\u00edly, proto je nej\u010dast\u011bj\u0161\u00ed chybou pr\u00e1v\u011b nesoulad mezi nimi.<\/li>\n<li><strong>Nespr\u00e1vn\u011b vypln\u011bn\u00e9 DI\u010c obchodn\u00edho partnera<\/strong>, kter\u00e9 zap\u0159\u00ed\u010din\u00ed, \u017ee se data z kontroln\u00edho hl\u00e1\u0161en\u00ed vz\u00e1jemn\u011b nesp\u00e1ruj\u00ed.<\/li>\n<li><strong>\u0160patn\u00e9 datum povinnosti p\u0159iznat da\u0148.<\/strong> Vypl\u0148uje se datum p\u0159ijat\u00e9 \u00faplaty, tedy datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed. Podnikatel\u00e9 v\u0161ak \u010dasto vypl\u0148uj\u00ed datum, kdy obdr\u017eeli <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/\">da\u0148ov\u00fd doklad<\/a>.<\/li>\n<li><strong>\u0160patn\u011b posouzen\u00fd limit 10 000 K\u010d.<\/strong> V odd\u00edlech A.4 a B.2. se hodnota 10 000 K\u010d posuzuje podle celkov\u00e9 hodnoty uveden\u00e9 na da\u0148ov\u00e9m dokladu v\u010detn\u011b dan\u011b. Po\u010d\u00edtaj\u00ed se sem tedy i pln\u011bn\u00ed, kter\u00e1 jinak do kontroln\u00edho hl\u00e1\u0161en\u00ed nevstupuj\u00ed.<\/li>\n<li>\u0160patn\u011b zaveden\u00e9 z\u00e1lohov\u00e9 platby. Zde je pot\u0159eba z\u00e1lohy rozepsat podle v\u0161ech z\u00fa\u010dtovac\u00edch doklad\u016f samostatn\u011b, nikoliv jen fin\u00e1ln\u00ed doklad.<\/li>\n<li><strong>Platebn\u00ed kalend\u00e1\u0159e ve \u0161patn\u00e9m odd\u00edle.<\/strong> P\u0159i posuzov\u00e1n\u00ed, do kter\u00e9ho odd\u00edlu v kontroln\u00edm hl\u00e1\u0161en\u00ed spad\u00e1 platebn\u00ed kalend\u00e1\u0159, rozhoduje celkov\u00fd sou\u010det rozepsan\u00fdch z\u00e1loh. V p\u0159\u00edpad\u011b kone\u010dn\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed pak posouzen\u00ed hranice 10 000 K\u010d vych\u00e1z\u00ed z rozd\u00edlu kone\u010dn\u00e9 hodnoty pln\u011bn\u00ed oproti zaplacen\u00fdm z\u00e1loh\u00e1m.<\/li>\n<\/ul>\n<p>Pot\u0159ebujete podklady pro vypln\u011bn\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed? Z ekonomick\u00e9ho softwaru <a href=\"https:\/\/money.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">Money S3<\/a> nebo on-line faktura\u010dn\u00ed slu\u017eby <a href=\"https:\/\/www.idoklad.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">iDoklad<\/a> si snadno st\u00e1hnete .xml soubor, kter\u00fd pot\u00e9 nahrajete na da\u0148ov\u00fd port\u00e1l a vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e si tak v\u00fdrazn\u011b usnadn\u00edte.<\/p>\n\n\n<h2 class=\"wp-block-heading\">P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma DPH:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/\">Co je DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">Sazby DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registr pl\u00e1tc\u016f k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">Jak se registrovat k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">Identifikovan\u00e1 osoba k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">Vr\u00e1cen\u00ed DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/\">Jak na z\u00e1lohy v DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">Dobrovoln\u00fd pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/\">V\u00fdpo\u010det DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">Jak vyplnit formul\u00e1\u0159 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">Kompletn\u00ed pr\u016fvodce p\u0159izn\u00e1n\u00ed dani k DPH<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Formul\u00e1\u0159 pro kontroln\u00ed hl\u00e1\u0161en\u00ed Novela z\u00e1kona pro rok 2019 \u0158\u00e1dn\u00e9, opravn\u00e9 a n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed Jak\u00e9 hroz\u00ed pokuty, pokud kontroln\u00ed hl\u00e1\u0161en\u00ed nepod\u00e1te Nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1437,"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],"class_list":["post-1436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1436","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=1436"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1436\/revisions"}],"predecessor-version":[{"id":10313,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1436\/revisions\/10313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1437"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}