{"id":14402,"date":"2024-04-12T15:52:21","date_gmt":"2024-04-12T13:52:21","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14402"},"modified":"2024-04-12T15:54:39","modified_gmt":"2024-04-12T13:54:39","slug":"zmena-snizene-sazby-dph-od-1-1-2024-a-dusledky-teto-zmeny-pri-zuctovani-zaloh","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmena-snizene-sazby-dph-od-1-1-2024-a-dusledky-teto-zmeny-pri-zuctovani-zaloh\/","title":{"rendered":"Zm\u011bna sn\u00ed\u017een\u00e9 sazby DPH od 1.1.2024 a d\u016fsledky t\u00e9to zm\u011bny p\u0159i z\u00fa\u010dtov\u00e1n\u00ed z\u00e1loh"},"content":{"rendered":"<p>S\u202f\u00fa\u010dinnost\u00ed od 1.1.2024 do\u0161lo z\u00e1konem \u010d. 349\/2023 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v\u202fsouvislosti s\u202fkonsolidac\u00ed ve\u0159ejn\u00fdch rozpo\u010dt\u016f ke zm\u011bn\u00e1m sazeb DPH. Zru\u0161ila se druh\u00e1 sn\u00ed\u017een\u00e1 sazba 10 % a m\u00edsto prvn\u00ed sazby ve v\u00fd\u0161i 15 % se zavedla jedna sn\u00ed\u017een\u00e1 sazba 12%. Z\u00e1kladn\u00ed sazba 21 % z\u016fstala stejn\u00e1. Jak postupovat p\u0159i p\u0159echodu, popisuje GF\u0158 ve sv\u00e9 informaci, jej\u00ed\u017e c\u00edlem je zejm\u00e9na shrnut\u00ed pravidel pro uplat\u0148ov\u00e1n\u00ed DPH v\u202fp\u0159\u00edpadech, kdy byla p\u0159ijata a zdan\u011bna \u00faplata p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed (z\u00e1lohov\u00e1 platba) a v\u202fobdob\u00ed uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed doch\u00e1z\u00ed ke zm\u011bn\u011b sazeb DPH.<\/p>\n<p><em>Obecn\u00e9 pravidlo pro vznik povinnosti p\u0159iznat da\u0148 p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed a poskytnut\u00ed slu\u017eby je vymezeno v \u00a7 20a z\u00e1kona o DPH. Povinnost p\u0159iznat da\u0148 p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby vznik\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed, p\u0159i\u010dem\u017e je-li p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed p\u0159ijata \u00faplata, vznik\u00e1 povinnost p\u0159iznat da\u0148 z p\u0159ijat\u00e9 \u010d\u00e1stky ke dni p\u0159ijet\u00ed \u00faplaty (z\u00e1lohy). Pravidla pro ur\u010den\u00ed z\u00e1kladu dan\u011b a v\u00fd\u0161e dan\u011b v p\u0159\u00edpad\u011b vypo\u0159\u00e1d\u00e1n\u00ed z\u00e1loh za zdaniteln\u00e1 pln\u011bn\u00ed, kdy se v pr\u016fb\u011bhu vypo\u0159\u00e1d\u00e1van\u00e9ho obdob\u00ed m\u011bnily sazby dan\u011b, stanov\u00ed \u00a7 37a.\u00a0<\/em><\/p>\n<p>V odstavci 2 jsou upravena z\u00e1kladn\u00ed pravidla pro ur\u010den\u00ed sazby dan\u011b, kter\u00e1 m\u00e1 b\u00fdt p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed uplatn\u011bna. Uplatn\u011bn\u00ed sazby se li\u0161\u00ed podle toho, jestli je vypo\u010dten\u00fd z\u00e1klad dan\u011b kladn\u00fd nebo z\u00e1porn\u00fd. V\u202fp\u0159\u00edpad\u011b kladn\u00e9ho z\u00e1kladu dan\u011b \u2013 doplatku, se uplatn\u00ed sazba dan\u011b platn\u00e1 k\u202fdatu uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n<p>V\u202fp\u0159\u00edpad\u011b z\u00e1porn\u00e9ho z\u00e1kladu dan\u011b \u2013 p\u0159eplatku, se uplatn\u00ed sazba dan\u011b, kter\u00e1 byla platn\u00e1 p\u0159i p\u0159ijet\u00ed \u00faplaty (z\u00e1lohy). Toto plat\u00ed v\u202fp\u0159\u00edpad\u011b, kdy byla zaplacena pouze jedna z\u00e1loha nebo pokud m\u011bly v\u0161echny zaplacen\u00e9 z\u00e1lohy stejnou sazbu dan\u011b<\/p>\n<p>Odstavec 3 upravuje situace, kdy bylo p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed p\u0159ijato k tomuto pln\u011bn\u00ed v\u00edce z\u00e1loh, p\u0159i\u010dem\u017e souhrn z\u00e1loh je vy\u0161\u0161\u00ed ne\u017e hodnota pln\u011bn\u00ed a z\u00e1rove\u0148 byly u t\u011bchto z\u00e1loh uplatn\u011bny r\u016fzn\u00e9 sazby dan\u011b.<\/p>\n<p>Byly-li z\u00e1lohy zdan\u011bny n\u011bkolika r\u016fzn\u00fdmi sazbami, pak se p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed p\u0159eplatku pou\u017eije sazba t\u00e9 z\u00e1lohy, kter\u00e1 se (pln\u011b nebo \u010d\u00e1ste\u010dn\u011b) vrac\u00ed. Pro tyto \u00fa\u010dely plat\u00ed fikce, \u017ee se vrac\u00ed posledn\u00ed zaplacen\u00e1 z\u00e1loha, p\u0159\u00edpadn\u011b dv\u011b posledn\u00ed atd. Jin\u00fdmi slovy, \u017ee se z\u00e1lohy vrac\u00ed \u201eod konce\u201c, tj. v \u010dase posledn\u00ed (nikoliv tedy prvn\u00ed) zaplacen\u00e9 z\u00e1lohy.<\/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\/14402\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14402\">\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<p><strong><em>P\u0159\u00edklad 1<\/em><\/strong><\/p>\n<p><em>Spole\u010dnost \u2013 kotelna prov\u00e1d\u00ed ode\u010dty z m\u011b\u0159ic\u00edch za\u0159\u00edzen\u00ed k 31. 12. 2023. B\u011bhem ledna-\u00fanora 2024 obdr\u017e\u00ed faktury za dod\u00e1n\u00ed plynu i elekt\u0159iny za rok 2023, kdy v textu je uvedeno obdob\u00ed spot\u0159eby od 1. 1. 2023 do 31. 12. 2023. V\u00fdpo\u010det ceny tepla provedou po obdr\u017een\u00ed posledn\u00ed faktury za dod\u00e1n\u00ed energi\u00ed. D\u00daZP pro stanoven\u00ed ceny tepla bude \u00fanor 2024. Bude tedy tato cena tepla za rok 2023 ji\u017e podl\u00e9hat sazb\u011b 12 % DPH?\u00a0<\/em><\/p>\n<p><strong><em>Podle\u202f<\/em><\/strong><strong><em>\u00a7 47 odst. 2 ZDPH<\/em><\/strong><strong><em>\u202fse u zdaniteln\u00e9ho pln\u011bn\u00ed uplatn\u00ed sazba dan\u011b platn\u00e1 ke dni vzniku povinnosti p\u0159iznat da\u0148. U p\u0159ijat\u00e9 \u00faplaty za zdaniteln\u00e9 pln\u011bn\u00ed se uplatn\u00ed sazba dan\u011b platn\u00e1 pro toto zdaniteln\u00e9 pln\u011bn\u00ed ke dni vzniku povinnosti p\u0159iznat da\u0148 z\u202fp\u0159ijat\u00e9 \u00faplaty.<\/em><\/strong><\/p>\n<p><strong><em>Podle\u202f<\/em><\/strong><strong><em>\u00a7 20a ZDPH<\/em><\/strong><strong><em>\u202fvznik\u00e1 povinnost p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby p\u0159iznat da\u0148 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed, p\u0159\u00edpadn\u011b ke dni p\u0159ijet\u00ed \u00faplaty, je-li p\u0159ijata p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed. A podle\u202f<\/em><\/strong><strong><em>\u00a7 21 odst. 4 p\u00edsm. b)<\/em><\/strong><strong><em>\u202fbod 1. ZDPH se zdaniteln\u00e9 pln\u011bn\u00ed pova\u017euje za uskute\u010dn\u011bn\u00e9\u202fdnem vyhotoven\u00ed dokladu o vy\u00fa\u010dtov\u00e1n\u00ed p\u0159i dod\u00e1n\u00ed\u202felekt\u0159iny, plynu,\u202ftepla\u202fnebo chladu, sd\u00edlen\u00ed elekt\u0159iny nebo poskytnut\u00ed souvisej\u00edc\u00ed slu\u017eby v\u202felektroenergetice, souvisej\u00edc\u00ed slu\u017eby v\u202fplyn\u00e1renstv\u00ed nebo jin\u00e9 slu\u017eby poskytovan\u00e9 za podm\u00ednek stanoven\u00fdch energetick\u00fdm z\u00e1konem, nejpozd\u011bji v\u0161ak uplynut\u00edm lh\u016fty pro poskytnut\u00ed takov\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed podle energetick\u00e9ho z\u00e1kona,\u202fnebo dnem zji\u0161t\u011bn\u00ed skute\u010dn\u00e9 spot\u0159eby, pokud energetick\u00fd z\u00e1kon nestanov\u00ed povinnost poskytovat takov\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed.<\/em><\/strong><\/p>\n<p><strong>Pokud datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed dle v\u00fd\u0161e uveden\u00e9ho nastane v\u202froce 2024, pak z\u202fuveden\u00fdch ustanoven\u00ed ZDPH vypl\u00fdv\u00e1, \u017ee bude uplatn\u011bna sazba dan\u011b platn\u00e1 v\u202froce 2024, tedy 12 %.<\/strong>\u202fSkute\u010dnost, \u017ee se jedn\u00e1 o spot\u0159ebu za rok 2023, nen\u00ed podstatn\u00e1. Pokud by byly v\u202ftomto p\u0159\u00edpad\u011b vyb\u00edr\u00e1ny v\u202froce 2023 z\u00e1lohy na teplo, byla by u t\u011bchto z\u00e1loh uplatn\u011bna sazba dan\u011b 10 % a pouze nedoplatky spot\u0159eby by v\u202froce 2024 podl\u00e9haly dne D\u00daZP platn\u00e9 sazb\u011b dan\u011b. P\u0159eplatky by byly vraceny se sazbou dan\u011b platnou pro rok 2023, tedy 10 %.<\/p>\n<p><strong><em>P\u0159\u00edklad 2<\/em><\/strong><\/p>\n<p><em>Stavebn\u00ed spole\u010dnost poskytuje klientovi stavebn\u00ed pr\u00e1ce \u2013 zateplen\u00ed rodinn\u00e9ho domu a opravu fas\u00e1dy. Na toto d\u00edlo uzav\u0159ela s\u202fklientem smlouvu, kde jsou sjednan\u00e9 z\u00e1lohy v\u202flistopadu, prosinci 2023 a d\u00e1le v\u202fb\u0159eznu a dubnu 2024 a to ve v\u00fd\u0161i z\u00e1kladu dan\u011b 100 tis. K\u010d. V\u202froce 2023 tyto z\u00e1lohy podl\u00e9haly sazb\u011b 15 % a v\u202froce 2024 podl\u00e9haj\u00ed sazb\u011b 12 %. V\u202fkv\u011btnu 2024 stavebn\u00ed spole\u010dnost d\u00edlo dokon\u010d\u00ed a vy\u00fa\u010dtuje.\u00a0 Celkov\u00e1 cena d\u00edla je 500 tis. bez DPH. Jak bude vypadat vy\u00fa\u010dtov\u00e1n\u00ed?<\/em><\/p>\n<p><strong><em>Do\u00fa\u010dtovan\u00fd z\u00e1klad dan\u011b bude 500 tis. minus 400 tis. K\u010d, tedy 100 tis K\u010d. Tento doplatek bude podl\u00e9hat sazb\u011b 12 %.<\/em><\/strong><\/p>\n<p><strong><em>P\u0159\u00edklad 3<\/em><\/strong><\/p>\n<p><em>Tepl\u00e1rna dod\u00e1v\u00e1 klientovi teplo. V\u202fsouvislosti s\u202ft\u011bmito dod\u00e1vkami p\u0159ij\u00edm\u00e1 z\u00e1lohy v\u202fm\u011bs\u00ed\u010dn\u00ed v\u00fd\u0161i 100 tis. K\u010d z\u00e1klad dan\u011b, a to v\u202flistopadu, prosinci 2023 a lednu 2024. Vy\u00fa\u010dtov\u00e1n\u00ed v\u202f\u00fanoru 2024 prob\u011bhne s\u202fv\u00fdsledkem p\u0159eplatek 120 tis. K\u010d z\u00e1klad dan\u011b.<\/em><\/p>\n<p><strong><em>P\u0159eplatek bude z\u202fpohledu DPH vy\u010d\u00edslen n\u00e1sleduj\u00edc\u00edm zp\u016fsobem. \u2026lednov\u00e1 z\u00e1loha 100 tis plus DPH 12 % a \u010d\u00e1st prosincov\u00e9 z\u00e1lohy ve v\u00fd\u0161\u00ed 20 tis plus DPH 10%<\/em><\/strong><\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<p><strong><em>P\u0159\u00edklad 4<\/em><\/strong><\/p>\n<p><em>Byla poskytnuta z\u00e1loha na n\u00e1kup knih v\u202froce 2023 ve v\u00fd\u0161i 50 tis. K\u010d plus DPH 10 %. Knihy byly dod\u00e1ny v\u202flednu 2024. Celkov\u00e1 cena dod\u00e1vky byla 30 tis. K\u010d.<\/em><\/p>\n<p><strong><em>Tato \u010d\u00e1stka je od 1.1. 2024 osvobozena od DPH podle \u00a771i z\u00e1kona o DPH. Celkov\u00fd p\u0159eplatek 20 tis. K\u010d bez DPH bude vr\u00e1cen odb\u011brateli v\u010detn\u011b DPH 10 % &#8211; 2.000, &#8211; K\u010d \u2013 sazba 10% platn\u00e1 k\u202fdatu p\u0159ijet\u00ed z\u00e1lohy.<\/em><\/strong><\/p>\n<p><strong>Z\u00e1v\u011br:<\/strong><\/p>\n<p>V p\u0159\u00edpad\u011b kladn\u00e9ho z\u00e1kladu dan\u011b (z\u00e1lohy men\u0161\u00ed ne\u017e celkov\u00fd z\u00e1klad dan\u011b) &#8211; tedy p\u0159\u00edpad, kdy odb\u011brateli vznik\u00e1 povinnost uhradit <strong>doplatek<\/strong>, se uplatn\u00ed sazba dan\u011b sazba\u202fplatn\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n<p>Pokud byla p\u0159ed DUZP uhrazena jedin\u00e1 z\u00e1loha a vznikne <strong>p\u0159eplatek<\/strong>, u z\u00e1porn\u00e9ho z\u00e1kladu dan\u011b ke dni uskute\u010dn\u011bn\u00ed se uplatn\u00ed sazba dan\u011b platn\u00e1 p\u0159i v\u00fdpo\u010dtu dan\u011b u z\u00e1lohy (\u00a7 37a odst. 2 ZDPH).<\/p>\n<p>Pokud bylo z\u00e1loh uhrazeno v\u00edce, byly uplatn\u011bny r\u016fzn\u00e9 sazby dan\u011b a vznik\u00e1 p\u0159eplatek, pou\u017eije se sazba DPH pou\u017eit\u00e1 u t\u00e9 z\u00e1lohy, kter\u00e1 se pln\u011b nebo \u010d\u00e1ste\u010dn\u011b vrac\u00ed (\u00a7 37a odst. 3 ZDPH).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u202f\u00fa\u010dinnost\u00ed od 1.1.2024 do\u0161lo z\u00e1konem \u010d. 349\/2023 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v\u202fsouvislosti s\u202fkonsolidac\u00ed ve\u0159ejn\u00fdch rozpo\u010dt\u016f ke zm\u011bn\u00e1m sazeb DPH. Zru\u0161ila se druh\u00e1 sn\u00ed\u017een\u00e1 &#8230;<\/p>\n","protected":false},"author":24,"featured_media":8805,"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":[65,121],"class_list":["post-14402","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-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14402","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14402"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14402\/revisions"}],"predecessor-version":[{"id":14409,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14402\/revisions\/14409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8805"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}