{"id":14462,"date":"2024-04-18T15:25:47","date_gmt":"2024-04-18T13:25:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14462"},"modified":"2024-04-18T15:26:45","modified_gmt":"2024-04-18T13:26:45","slug":"informace-generalniho-financniho-reditelstvi-gfr-ke-zmenam-sazeb-dph-od-01-01-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/informace-generalniho-financniho-reditelstvi-gfr-ke-zmenam-sazeb-dph-od-01-01-2024\/","title":{"rendered":"Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (GF\u0158) ke zm\u011bn\u00e1m sazeb DPH od 01.01.2024"},"content":{"rendered":"

Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (GF\u0158) ke zm\u011bn\u00e1m sazeb DPH od 01.01.2024<\/h2>\n

S \u00fa\u010dinnost\u00ed od 01.01.2024 doch\u00e1z\u00ed v souladu se z\u00e1konem \u010d. 349\/2023 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s konsolidac\u00ed ve\u0159ejn\u00fdch rozpo\u010dt\u016f, ke zm\u011bn\u00e1m sazeb dan\u011b z\u202fp\u0159idan\u00e9 hodnoty.<\/p>\n

Z\u00e1kladn\u00ed sazba dan\u011b z\u016fst\u00e1v\u00e1 i nad\u00e1le ve v\u00fd\u0161i 21 %. Ru\u0161\u00ed se druh\u00e1 sn\u00ed\u017een\u00e1 sazba dan\u011b ve v\u00fd\u0161i 10 % a nam\u00edsto prvn\u00ed sn\u00ed\u017een\u00e9 sazby dan\u011b ve v\u00fd\u0161i 15 % se zav\u00e1d\u00ed pouze jedna sn\u00ed\u017een\u00e1 sazba dan\u011b ve v\u00fd\u0161i 12 %. V z\u00e1kon\u011b \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, jsou v t\u00e9to souvislosti zru\u0161eny p\u0159\u00edlohy \u010d. 2a (Seznam slu\u017eeb podl\u00e9haj\u00edc\u00edch druh\u00e9 sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b) a p\u0159\u00edloha \u010d. 3a (Seznam zbo\u017e\u00ed podl\u00e9haj\u00edc\u00ed druh\u00e9 sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b). Od 01.01.2024 jsou pln\u011bn\u00ed podl\u00e9haj\u00edc\u00ed sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b vymezena v p\u0159\u00edloze \u010d. 2 (Seznam slu\u017eeb podl\u00e9haj\u00edc\u00edch sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b) a p\u0159\u00edloze \u010d. 3 (Seznam zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b). Vedle zm\u011bny v\u00fd\u0161e sazby dan\u011b pro\u0161lo vymezen\u00ed pln\u011bn\u00ed podl\u00e9haj\u00edc\u00edch od 01.01.2024 sn\u00ed\u017een\u00e9 sazb\u011b dan\u011b tak\u00e9 dal\u0161\u00edmi \u00fapravami, zejm\u00e9na v d\u016fsledku p\u0159esun\u016f mezi sazbami dan\u011b nebo zm\u011bn ve slovn\u00edm popisu dan\u00e9ho k\u00f3du s dopadem na rozsah polo\u017eek. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (GF\u0158) vydalo v\u202ft\u00e9to souvislosti Informaci, jej\u00edm\u017e c\u00edlem je upozorn\u011bn\u00ed na vybran\u00e9 podstatn\u00e9 zm\u011bny v oblasti sazeb dan\u011b.<\/p>\n

Sazby dan\u011b z\u202fp\u0159idan\u00e9 hodnoty od 01.01.2024<\/h3>\n

V\u202fsouvislosti se zm\u011bnou sazeb dan\u011b z\u202fp\u0159idan\u00e9 hodnoty od 01.01.2024 vydalo Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (GF\u0158) Informaci, kterou si m\u016f\u017eete p\u0159e\u010d\u00edst p\u0159\u00edmo na webov\u00fdch str\u00e1nk\u00e1ch tohoto \u00fa\u0159adu:<\/p>\n

https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-seznam-dani\/Informace_GFR_ke_zmenam_sazeb_DPH_od_1_1_2024.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (GF\u0158) ke zm\u011bn\u00e1m sazeb DPH od 01.01.2024 S \u00fa\u010dinnost\u00ed od 01.01.2024 doch\u00e1z\u00ed v souladu se z\u00e1konem \u010d. 349\/2023 Sb., kter\u00fdm se …<\/p>\n","protected":false},"author":12,"featured_media":12719,"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-14462","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\/14462","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14462"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14462\/revisions"}],"predecessor-version":[{"id":14465,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14462\/revisions\/14465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12719"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}