{"id":14601,"date":"2024-05-06T16:33:07","date_gmt":"2024-05-06T14:33:07","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14601"},"modified":"2024-05-06T16:33:10","modified_gmt":"2024-05-06T14:33:10","slug":"navrh-zakona-o-dph-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/navrh-zakona-o-dph-od-1-1-2025\/","title":{"rendered":"N\u00e1vrh z\u00e1kona o DPH od 1. 1. 2025"},"content":{"rendered":"<h2>Zm\u011bny v n\u00e1roku na odpo\u010det dan\u011b<\/h2>\n<p>V\u00fdznamnou zm\u011bnou by m\u011bla b\u00fdt mo\u017enost uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH, a to m\u00edsto dosavadn\u00edch 3 let na <strong>2 roky<\/strong> po dni, ve kter\u00e9m n\u00e1rok na odpo\u010det dan\u011b vznikl. Po uplynut\u00ed t\u00e9to lh\u016fty je pl\u00e1tce opr\u00e1vn\u011bn uplatnit n\u00e1rok na odpo\u010det dan\u011b u p\u0159ijat\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed, pokud mu vznikla povinnost z tohoto pln\u011bn\u00ed p\u0159iznat da\u0148, nap\u0159\u00edklad v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti. Odpo\u010det dan\u011b na z\u00e1klad\u011b vrubopisu v\u0161ak bude mo\u017en\u00e9 uplatnit jen v pr\u016fb\u011bhu <strong>12 m\u011bs\u00edc\u016f<\/strong> ode dne uskute\u010dn\u011bn\u00ed opravy z\u00e1kladu dan\u011b. Naopak lh\u016fta pro proveden\u00ed opravy z\u00e1kladu dan\u011b m\u00e1 b\u00fdt prodlou\u017eena a\u017e na <strong>7 kalend\u00e1\u0159n\u00edch rok\u016f<\/strong> bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch po kalend\u00e1\u0159n\u00edm roku, ve kter\u00e9m vznikla povinnost p\u0159iznat da\u0148 u p\u016fvodn\u00edho zdaniteln\u00e9ho pln\u011bn\u00ed. Lh\u016fta by v\u0161ak ji\u017e nem\u011bla b\u00fdt p\u0159eru\u0161ov\u00e1na po dobu soudn\u00edho \u0159\u00edzen\u00ed.<\/p>\n<h2>Mal\u00e9 podniky v tuzemsku<\/h2>\n<p>Pl\u00e1nuj\u00ed se z\u00e1sadn\u00ed zm\u011bny v na\u010dasov\u00e1n\u00ed registrace pro tzv. mal\u00e9 podniky a po\u010d\u00edt\u00e1n\u00ed jejich obratu. V\u00fdslovn\u011b se pak stanov\u00ed, \u017ee pln\u011bn\u00ed uskute\u010dn\u011bn\u00e9 mal\u00fdm podnikem je osvobozeno od DPH bez n\u00e1roku na odpo\u010det dan\u011b.<\/p>\n<p>Tuzemsk\u00e1 osoba povinn\u00e1 k dani nebo osoba registrovan\u00e1 do re\u017eimu pro mal\u00e9 podniky v tuzemsku (tzn. osoba povinn\u00e1 k dani z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU) by se m\u011bla st\u00e1t pl\u00e1tcem od 1. ledna n\u00e1sleduj\u00edc\u00edho roku po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m obrat v tuzemsku p\u0159ekro\u010dil \u010d\u00e1stku <strong>2 000 000 K\u010d<\/strong>. Bude zavedena mo\u017enost, \u017ee tato osoba m\u016f\u017ee i po\u017e\u00e1dat o d\u0159\u00edv\u011bj\u0161\u00ed registraci. Povinn\u00e1 d\u0159\u00edv\u011bj\u0161\u00ed registrace vznikne v p\u0159\u00edpad\u011b, \u017ee bude ve stejn\u00e9m kalend\u00e1\u0159n\u00edm roce p\u0159ekro\u010den obrat v hodnot\u011b <strong>2 536 500 K\u010d<\/strong> (ekvivalent 100 000 EUR).<\/p>\n<p>Bude existovat mo\u017enost registrace do re\u017eimu pro mal\u00e9 podniky tak\u00e9 pro tuzemsk\u00e9 subjekty, kter\u00e9 maj\u00ed sv\u00e9 aktivity v jin\u00fdch \u010dlensk\u00fdch st\u00e1tech EU.<\/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\/14601\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14601\">\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>Neuhrazen\u00e9 z\u00e1vazky<\/h2>\n<p>Nov\u011b by m\u011bla b\u00fdt zavedena povinnost sn\u00ed\u017een\u00ed odpo\u010dtu dan\u011b z\u202fp\u0159idan\u00e9 hodnoty u dlu\u017en\u00edka, pokud p\u0159ijatou fakturu (zdaniteln\u00e9 pln\u011bn\u00ed) nebyla uhrazena do posledn\u00edho dne <strong>6. kalend\u00e1\u0159n\u00edho m\u011bs\u00edce<\/strong> n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, v n\u011bm\u017e uplynula lh\u016fta jej\u00ed splatnosti. Pokud bude faktura dodate\u010dn\u011b uhrazena, bude si moct pl\u00e1tce zase odpo\u010det vr\u00e1tit, a to ve lh\u016ft\u011b <strong>2 kalend\u00e1\u0159n\u00edch let<\/strong>. Pl\u00e1tci tak budou muset pro \u00fa\u010dely ZDPH sledovat splatnost z\u00e1vazk\u016f.<\/p>\n<h2>Nedobytn\u00e9 pohled\u00e1vky<\/h2>\n<p>M\u011blo by doj\u00edt k roz\u0161\u00ed\u0159en\u00ed mo\u017enosti dodavatele z\u00edskat zp\u011bt DPH. Voln\u011bj\u0161\u00ed pravidla budou u mal\u00fdch pohled\u00e1vek \u010di pohled\u00e1vek od nepl\u00e1tc\u016f. V\u011b\u0159itel bude nov\u011b povinen prov\u00e9st opravu z\u00e1kladu dan\u011b v p\u0159\u00edpad\u011b nedobytn\u00e9 pohled\u00e1vky, pokud po proveden\u00ed opravy z\u00e1kladu dan\u011b v p\u0159\u00edpad\u011b nedobytn\u00e9 pohled\u00e1vky nastanou rozhodn\u00e9 skute\u010dnosti, viz. \u00a7 46 odst. 2 a\u017e 5 novelizovan\u00e9ho ZDPH.<\/p>\n<h2>Limitace n\u00e1roku na odpo\u010det DPH u osobn\u00edch automobil\u016f<\/h2>\n<p>Od roku 2027 se m\u00e1 zru\u0161it maxim\u00e1ln\u00ed limit <strong>420\u202f000 K\u010d<\/strong> pro n\u00e1rok na odpo\u010det dan\u011b u vybran\u00fdch osobn\u00edch vozidel kategorie M1. Ale ji\u017e od roku 2025 se pl\u00e1nuje zru\u0161en\u00ed tohoto limitu pro z\u00e1vodn\u00ed automobily.<\/p>\n<h2>Zm\u011bny u dlouhodob\u00e9ho majetku s\u202fkoeficienty<\/h2>\n<p>V p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce uplatnil odpo\u010det dan\u011b z poskytnut\u00e9 \u00faplaty (z\u00e1lohy) p\u0159ed po\u0159\u00edzen\u00edm dlouhodob\u00e9ho majetku, u kter\u00e9ho m\u00e1 n\u00e1rok na odpo\u010det dan\u011b v kr\u00e1cen\u00e9 nebo v\u202fpom\u011brn\u00e9 v\u00fd\u0161i, v jednom z <strong>9 kalend\u00e1\u0159n\u00edch let<\/strong> bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch kalend\u00e1\u0159n\u00edmu roku po\u0159\u00edzen\u00ed tohoto majetku, s pou\u017eit\u00edm jin\u00e9ho v jin\u00e9 v\u00fd\u0161i ne\u017e je v\u00fd\u0161e vypo\u0159\u00e1dac\u00edho koeficientu pro kalend\u00e1\u0159n\u00ed rok po\u0159\u00edzen\u00ed tohoto majetku, zahrne do \u010d\u00e1stky vypo\u0159\u00e1d\u00e1n\u00ed n\u00e1roku na odpo\u010det dan\u011b rovn\u011b\u017e rozd\u00edl ve v\u00fd\u0161i n\u00e1roku na odpo\u010det dan\u011b vypl\u00fdvaj\u00edc\u00ed z p\u0159\u00edpadn\u00e9ho rozd\u00edlu mezi hodnotami vypo\u0159\u00e1dac\u00edch koeficient\u016f za p\u0159\u00edslu\u0161n\u00e9 roky.<\/p>\n<h2>Nemovitosti a sn\u00ed\u017een\u00e1 sazba DPH<\/h2>\n<p>Stavbou rodinn\u00e9ho domu nebo stavbou bytov\u00e9ho domu se pro \u00fa\u010dely dan\u011b z p\u0159idan\u00e9 hodnoty nov\u011b rozum\u00ed stavba, kter\u00e1 je zaps\u00e1na v <strong>katastru nemovitost\u00ed<\/strong> jako stavba se zp\u016fsobem vyu\u017eit\u00ed stavby rodinn\u00fd d\u016fm (nebo bytov\u00fd d\u016fm), nebo kter\u00e1 nen\u00ed v katastru nemovitost\u00ed zaps\u00e1na, ale lze d\u016fvodn\u011b p\u0159edpokl\u00e1dat, \u017ee bude do katastru nemovitost\u00ed jako stavba se zp\u016fsobem vyu\u017eit\u00ed stavby rodinn\u00fd d\u016fm (nebo bytov\u00fd d\u016fm) zaps\u00e1na.<\/p>\n<p>Nov\u011b budou vymezeny n\u011bkter\u00e9 stavby pro soci\u00e1ln\u00ed bydlen\u00ed. Sn\u00ed\u017een\u00e1 sazba pro stavby pro soci\u00e1ln\u00ed bydlen\u00ed se bude rovn\u011b\u017e striktn\u011b \u0159\u00eddit z\u00e1pisem v <strong>katastru nemovitost\u00ed.<\/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<h2>Ostatn\u00ed zm\u011bny u nemovitost\u00ed<\/h2>\n<p>Novela tak\u00e9 pravd\u011bpodobn\u011b zm\u011bn\u00ed n\u011bkter\u00e1 dal\u0161\u00ed ustanoven\u00ed ZDPH t\u00fdkaj\u00edc\u00ed se nemovit\u00fdch v\u011bc\u00ed:<\/p>\n<ul>\n<li>nov\u011b bude vymezen pojem \u201estavebn\u00ed pozemek\u201c v souladu s \u00fazemn\u011b pl\u00e1novac\u00ed dokumentac\u00ed obce,<\/li>\n<li>podstatn\u00e1 zm\u011bna stavby bude nov\u011b odv\u00edjet od zv\u00fd\u0161en\u00ed hodnoty stavby o v\u00edce jak 30 % (dnes 50 %),<\/li>\n<li>zdan\u011bn bude pouze prvn\u00ed p\u0159evod dokon\u010den\u00e9 vybran\u00e9 nemovit\u00e9 v\u011bci, pokud k n\u011bmu dojde do dvou let od dokon\u010den\u00ed,<\/li>\n<li>budou zru\u0161ena specifick\u00e1 pravidla pro majetek vytvo\u0159en\u00fd vlastn\u00ed \u010dinnost\u00ed,<\/li>\n<li>up\u0159es\u0148uje se rozsah n\u00e1roku na odpo\u010det dan\u011b u majetku po\u0159izovan\u00e9ho v pr\u016fb\u011bhu n\u011bkolika let,<\/li>\n<li>zavede se p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti (tuzemsk\u00fd reverse-charg\u00e9) na n\u011bkter\u00e9 \u00faklidov\u00e9 pr\u00e1ce,<\/li>\n<li>u n\u00e1jmu nemovitosti se navrhuje, \u017ee se pl\u00e1tce bude moci rozhodnout uplatnit da\u0148 tak\u00e9 v\u016f\u010di n\u00e1jemci s registrac\u00ed k DPH v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU.<\/li>\n<li>Zam\u011bstnanci a slevy z ceny<\/li>\n<li>U pln\u011bn\u00ed poskytovan\u00fdch zam\u011bstnanc\u016fm a jejich rodinn\u00fdm p\u0159\u00edslu\u0161n\u00edk\u016fm \u010di osob\u00e1m bl\u00edzk\u00fdm se nov\u011b bude doda\u0148ovat poskytnut\u00e1 v\u00fdhoda (sleva z\u202fceny). Z\u00e1kladem dan\u011b bude <strong>cena obvykl\u00e1<\/strong>. Sjednot\u00ed se tak re\u017eim se z\u00e1konem o dani z\u202fp\u0159\u00edjm\u016f. Tato zm\u011bna povede k vy\u0161\u0161\u00edm odvod\u016fm DPH.<\/li>\n<li>Z\u00fa\u017een\u00ed rozsahu finan\u010dn\u00edch \u010dinnost\u00ed<\/li>\n<li>Podle n\u00e1vrhu by ve v\u00fd\u010dtu osvobozen\u00fdch finan\u010dn\u00edch \u010dinnost\u00ed u\u017e nem\u011bly b\u00fdt n\u00e1sleduj\u00edc\u00ed \u010dinnosti:<\/li>\n<li>organizov\u00e1n\u00ed regulovan\u00e9ho trhu s investi\u010dn\u00edmi n\u00e1stroji,<\/li>\n<li>obhospoda\u0159ov\u00e1n\u00ed majetku z\u00e1kazn\u00edka na z\u00e1klad\u011b smlouvy se z\u00e1kazn\u00edkem, pokud je sou\u010d\u00e1st\u00ed majetku investi\u010dn\u00ed n\u00e1stroj, s v\u00fdjimkou spr\u00e1vy nebo \u00faschovy v oblasti investi\u010dn\u00edch n\u00e1stroj\u016f,<\/li>\n<li>veden\u00ed evidence investi\u010dn\u00edch n\u00e1stroj\u016f,<\/li>\n<li>vypo\u0159\u00e1d\u00e1n\u00ed obchod\u016f s investi\u010dn\u00edmi n\u00e1stroji,<\/li>\n<li>obstar\u00e1v\u00e1n\u00ed inkasa,<\/li>\n<li>vyb\u00edr\u00e1n\u00ed rozhlasov\u00fdch nebo televizn\u00edch poplatk\u016f,<\/li>\n<li>v\u00fdplata d\u00e1vek d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed nebo vyb\u00edr\u00e1n\u00ed opakuj\u00edc\u00edch se plateb obyvatelstva.<\/li>\n<li>U t\u011bchto pln\u011bn\u00ed dle dosavadn\u00edho zn\u011bn\u00ed z\u00e1kona nemaj\u00ed finan\u010dn\u00ed instituce n\u00e1rok na odpo\u010det DPH. Nov\u011b by m\u011bly tyto slu\u017eby podl\u00e9hat DPH. Bude tedy n\u00e1rok na odpo\u010det dan\u011b na vstupu, ale z\u00e1rove\u0148 bude nutn\u00e9 za\u010d\u00edt vystavovat da\u0148ov\u00e9 doklady a odv\u00e1d\u011bt DPH na v\u00fdstupu.<\/li>\n<li>Pln\u011bn\u00ed v\u202foblasti kultury<\/li>\n<li>V\u202fp\u0159\u00edpad\u011b poskytov\u00e1n\u00ed slu\u017eeb v oblasti kultury, um\u011bn\u00ed, sportu, v\u011bdy, vzd\u011bl\u00e1n\u00ed a z\u00e1bavy v p\u0159\u00edpad\u011b, kdy je slu\u017eba poskytov\u00e1na \u201eonline\u201c bude stanoveno m\u00edsto pln\u011bn\u00ed odli\u0161n\u011b, a to na z\u00e1klad\u011b nov\u011b vlo\u017een\u00e9ho \u00a7 10ba.<\/li>\n<li>Ten v\u202fodstavci 2 stanov\u00ed, \u017ee m\u00edstem pln\u011bn\u00ed p\u0159i virtu\u00e1ln\u00ed \u00fa\u010dasti (akce, kter\u00e1 je p\u0159en\u00e1\u0161ena nebo jinak zp\u0159\u00edstup\u0148ov\u00e1na s vyu\u017eit\u00edm technick\u00fdch prost\u0159edk\u016f), je m\u00edsto, kde m\u00e1 osoba nepovinn\u00e1 k dani s\u00eddlo v p\u0159\u00edpad\u011b pr\u00e1vnick\u00e9 osoby, nebo m\u00edsto pobytu v p\u0159\u00edpad\u011b fyzick\u00e9 osoby.<\/li>\n<li>Dal\u0161\u00ed pl\u00e1novan\u00e9 zm\u011bny<\/li>\n<li>evidence obchodn\u00edho majetku a \u00fadaje, kter\u00e9 je pl\u00e1tce povinen evidovat,<\/li>\n<li>ru\u010den\u00ed p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed a zaveden\u00ed pr\u00e1vn\u00ed fikce, kterou m\u016f\u017ee pl\u00e1tce vyvr\u00e1tit,<\/li>\n<li>skute\u010dn\u00e9 u\u017eit\u00ed nebo spot\u0159eba a zdan\u011bn\u00ed n\u011bkter\u00fdch slu\u017eeb (nap\u0159. poradenstv\u00ed) poskytovan\u00fdch ob\u010dan\u016fm mimo EU,<\/li>\n<li>zav\u00e1d\u00ed se sn\u00ed\u017een\u00e1 sazba dan\u011b pro tlakom\u011bry a pulzn\u00ed oxymetry, kter\u00e9 jsou zdravotnick\u00fdmi prost\u0159edky,<\/li>\n<li>nov\u00e1 mo\u017enost z\u00e1kazn\u00edk\u016f \u017e\u00e1dat spr\u00e1vce dan\u011b o vr\u00e1cen\u00ed dan\u011b, pokud jej\u00ed navr\u00e1cen\u00ed od poskytovatele pln\u011bn\u00ed nen\u00ed mo\u017en\u00e9 (vracen\u00ed bezd\u016fvodn\u011b zaplacen\u00e9 dan\u011b),<\/li>\n<li>vylu\u010duje se n\u00e1rok na odpo\u010det dovozn\u00ed DPH (dovoz zbo\u017e\u00ed nevlastn\u00edkem),<\/li>\n<li>v\u00fdvoz zbo\u017e\u00ed cestuj\u00edc\u00edmi ze t\u0159et\u00edch zem\u00ed v osobn\u00edch zavazadlech a povinn\u00e9 informace,<\/li>\n<li>p\u0159i p\u0159evodu podniku se zav\u00e1d\u00ed v\u00fdslovn\u00e1 \u00faprava pr\u00e1vn\u00edho n\u00e1stupnictv\u00ed,<\/li>\n<li>u pln\u011bn\u00ed del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f se up\u0159es\u0148uje, kdy je nutn\u00e9 odv\u00e9st DPH na konci roku,<\/li>\n<li>up\u0159es\u0148uje se rozsah osvobozen\u00ed u v\u00fdchovy a vzd\u011bl\u00e1v\u00e1n\u00ed,<\/li>\n<li>MF zve\u0159ejn\u00ed ve Finan\u010dn\u00edm zpravodaji seznam zem\u00ed, se kter\u00fdmi je napln\u011bn princip vz\u00e1jemnosti pro mo\u017en\u00e9 vracen\u00ed dan\u011b zahrani\u010dn\u00edm osob\u00e1m,<\/li>\n<li>nov\u011b se bude vracet da\u0148 zahrani\u010dn\u00edm osob\u00e1m p\u0159i dovozu nebo po\u0159\u00edzen\u00ed zbo\u017e\u00ed, pokud zbo\u017e\u00ed v tuzemsku pou\u017eij\u00ed k pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti,<\/li>\n<li>doru\u010dov\u00e1n\u00ed emailem a fikce doru\u010den\u00ed 10. dnem od odesl\u00e1n\u00ed zpr\u00e1vy ve\u0159ejnou datovou s\u00edt\u00ed,<\/li>\n<li>leteck\u00e1 p\u0159eprava osob z\/do EU (cestovn\u00ed slu\u017eba) bude pova\u017eov\u00e1na za slu\u017ebu poskytnutou ve t\u0159et\u00ed zemi,<\/li>\n<li>zahrani\u010dn\u00ed osoby jsou povinny ustanovit zmocn\u011bnce pro doru\u010dov\u00e1n\u00ed, kter\u00fd m\u00e1 zp\u0159\u00edstupn\u011bnou datovou schr\u00e1nku,<\/li>\n<li>up\u0159es\u0148uj\u00ed se pravidla pro uplatn\u011bn\u00ed sazeb dan\u011b u souboru vz\u00e1jemn\u011b rovnocenn\u00e9ho a vz\u00e1jemn\u011b neodd\u011bliteln\u00e9ho zbo\u017e\u00ed \u010di slu\u017eeb,<\/li>\n<li>zav\u00e1d\u00ed se p\u0159esn\u00e1 pravidla pro vykazov\u00e1n\u00ed pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed mimo tuzemsko v p\u0159izn\u00e1n\u00ed k\u202fDPH,<\/li>\n<li>up\u0159es\u0148uj\u00ed se povinnosti osoby odpov\u011bdn\u00e9 za nucen\u00fd prodej majetku a z\u00e1rove\u0148 se vylu\u010duje pou\u017eit\u00ed re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti,<\/li>\n<li>p\u0159i zmocn\u011bn\u00ed k vystaven\u00ed da\u0148ov\u00e9ho dokladu bude mo\u017enost prok\u00e1zat zmocn\u011bn\u00ed i jinak ne\u017e p\u00edsemnou dohodou,<\/li>\n<li>zav\u00e1d\u00ed se nov\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pro vr\u00e1cen\u00ed dan\u011b (nap\u0159. pro diplomaty \u010di zahrani\u010dn\u00ed osoby).<\/li>\n<\/ul>\n<p>Jste pl\u00e1tci DPH? Vyzkou\u0161ejte syst\u00e9m Money S3. Pat\u0159\u00ed mezi nejpou\u017e\u00edvan\u011bj\u0161\u00ed \u00fa\u010detn\u00ed programy v \u010cR a v\u017edy je v souladu s platnou legislativou. Zvl\u00e1dnete v n\u011bm fakturaci, veden\u00ed da\u0148ov\u00e9 evidence nebo \u00fa\u010detnictv\u00ed, spr\u00e1vu skladu, zpracov\u00e1n\u00ed mezd a mnoho dal\u0161\u00edho. Lehce ho tak\u00e9 propoj\u00edte s e-shopem a pokladn\u00edmi syst\u00e9my.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bny v n\u00e1roku na odpo\u010det dan\u011b V\u00fdznamnou zm\u011bnou by m\u011bla b\u00fdt mo\u017enost uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH, a to m\u00edsto dosavadn\u00edch 3 let na 2 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":14606,"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],"class_list":["post-14601","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\/14601","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14601"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14601\/revisions"}],"predecessor-version":[{"id":14605,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14601\/revisions\/14605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14606"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}