{"id":148,"date":"2008-11-18T22:00:00","date_gmt":"2008-11-18T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/priznani-k-dani-z-pridane-hodnoty-od-1-1-2009\/"},"modified":"2023-02-01T15:11:13","modified_gmt":"2023-02-01T14:11:13","slug":"priznani-k-dani-z-pridane-hodnoty-od-1-1-2009","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/priznani-k-dani-z-pridane-hodnoty-od-1-1-2009\/","title":{"rendered":"P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty od 1.1.2009"},"content":{"rendered":"<p><strong><em>Od 1. ledna 2009 je v platnosti nov\u00fd tiskopis vydan\u00fd Ministerstvem financ\u00ed, a to pro p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty, tiskopis \u010d. 25 5401 MFin 5401 \u2013 vzor \u010d. 15<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/\">MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n<p><a href=\"http:\/\/www.csw.cz\/download\/Software\/dokumentace\/DPH_vzor_15.pdf\">Vzor tiskopisu \u010d. 15 (180 kB)<\/a>\u00a0<img decoding=\"async\" title=\"ico_pdf\" src=\"https:\/\/money.cz\/_files\/galery\/008\/2148v0_ico_pdf.gif\" alt=\"ico_pdf\" \/><\/p>\n<p><a href=\"http:\/\/www.csw.cz\/download\/Software\/dokumentace\/Pokyny_DPH_vzor_15.pdf\">Pokyny pro vypln\u011bn\u00ed tiskopisu \u010d. 15 (164 kB)<\/a>\u00a0<img decoding=\"async\" title=\"ico_pdf\" src=\"https:\/\/money.cz\/_files\/galery\/008\/2148v0_ico_pdf.gif\" alt=\"ico_pdf\" \/><\/p>\n<p><strong>Zdroj:<\/strong>\u00a0\u010cesk\u00e1 da\u0148ov\u00e1 spr\u00e1va<\/p>\n<p>Tiskopis se\u00a0<strong>poprv\u00e9 pou\u017eije<\/strong>\u00a0pro zda\u0148ovac\u00ed obdob\u00ed leden 2009 u pl\u00e1tc\u016f \u010di skupiny s m\u011bs\u00ed\u010dn\u00edm zda\u0148ovac\u00edm obdob\u00edm nebo pro 1. \u010dtvrtlet\u00ed 2009 u pl\u00e1tc\u016f, p\u0159\u00edpadn\u011b osoby identifikovan\u00e9 k dani se \u010dtvrtletn\u00edm zda\u0148ovac\u00edm obdob\u00edm. Ostatn\u00ed osoby (nepl\u00e1tce dan\u011b) pou\u017eij\u00ed tento tiskopis poprv\u00e9 tehdy, vznikne-li jim povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v roce 2009.<\/p>\n<p>Ji\u017e na prvn\u00ed pohled dost\u00e1l tiskopis v\u00fdrazn\u00fdch zm\u011bn, nebo\u0165 je pouze dvoustr\u00e1nkov\u00fd.<\/p>\n<ul>\n<li><strong>1. strana<\/strong>\u00a0obsahuje identifika\u010dn\u00ed \u00fadaje o osob\u011b, kter\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1, prohl\u00e1\u0161en\u00ed o pravdivosti a \u00faplnosti \u00fadaj\u016f,\u00a0<strong>nov\u011b se v p\u0159izn\u00e1n\u00ed za posledn\u00ed zda\u0148ovac\u00ed obdob\u00ed v kalend\u00e1\u0159n\u00edm roce uv\u00e1d\u00ed k\u00f3d zda\u0148ovac\u00edho obdob\u00ed pro dal\u0161\u00ed kalend\u00e1\u0159n\u00ed rok<\/strong>\u00a0(v ur\u010dit\u00fdch situac\u00edch pak tento \u00fadaj nahrazuje ozn\u00e1men\u00ed o zm\u011bn\u011b zda\u0148ovac\u00edho obdob\u00ed);<\/li>\n<li><strong>2. strana<\/strong>\u00a0pak obsahuje \u00fadaje pot\u0159ebn\u00e9 pro v\u00fdpo\u010det da\u0148ov\u00e9 povinnosti a z\u00e1znamy finan\u010dn\u00edho \u00fa\u0159adu. \u00dadaje, kter\u00e9 se do tiskopisu uv\u00e1d\u011bj\u00ed, jsou t\u00e9m\u011b\u0159 toto\u017en\u00e9 s p\u0159edchoz\u00edm p\u0159izn\u00e1n\u00edm, pouze jsou v jin\u00e9m \u010dlen\u011bn\u00ed.<\/li>\n<\/ul>\n<p><strong>Nov\u011b jsou v tiskopisu vizu\u00e1ln\u011b zv\u00fdrazn\u011bny \u0159\u00e1dky nej\u010dast\u011bji vypl\u0148ovan\u00e9.<\/strong><\/p>\n<p>Tyto \u0159\u00e1dky jsou\u00a0<strong>tmav\u011b-zelen\u011b podbarven\u00e9<\/strong>\u00a0a m\u011bly by usnadnit\u00a0<strong>orientaci v tiskopise b\u011b\u017en\u00fdm pl\u00e1tc\u016fm<\/strong>, tj. pl\u00e1tc\u016fm, kte\u0159\u00ed uskute\u010d\u0148uj\u00ed pouze pln\u011bn\u00ed, u nich\u017e uplat\u0148uj\u00ed da\u0148 z p\u0159idan\u00e9 hodnoty na v\u00fdstupu, nekr\u00e1t\u00ed da\u0148 na vstupu podle \u00a7 76 z\u00e1kona o DPH, a kte\u0159\u00ed neuskute\u010d\u0148uj\u00ed sv\u00e9 ekonomick\u00e9 \u010dinnosti v r\u00e1mci Evropsk\u00e9ho spole\u010denstv\u00ed a ani ve t\u0159et\u00edch zem\u00edch. Zjednodu\u0161en\u011b \u0159e\u010deno tyto \u0159\u00e1dky vypl\u0148uj\u00ed pl\u00e1tci, kte\u0159\u00ed nakupuj\u00ed zbo\u017e\u00ed nebo po\u0159izuj\u00ed slu\u017eby pouze od tuzemsk\u00fdch osob a uskute\u010d\u0148uj\u00ed jen\u00a0<strong>zdaniteln\u00e1<\/strong>\u00a0pln\u011bn\u00ed, tzn. dod\u00e1vaj\u00ed zbo\u017e\u00ed nebo poskytuj\u00ed slu\u017eby s m\u00edstem pln\u011bn\u00ed v tuzemsku.<\/p>\n<p>M\u016f\u017ee se jednat nap\u0159. o \u017eivnostn\u00edky, kte\u0159\u00ed svoji \u017eivnost uskute\u010d\u0148uj\u00ed pouze na \u00fazem\u00ed \u010cesk\u00e9 republiky, jako jsou \u0159emesln\u00edci, obchodn\u00ed z\u00e1stupci, apod.; obchodn\u00edky se zbo\u017e\u00edm, kte\u0159\u00ed zbo\u017e\u00ed nakupuj\u00ed a tak\u00e9 prod\u00e1vaj\u00ed v tuzemsku; osoby, kter\u00e9 sv\u00e9 poradensk\u00e9 slu\u017eby poskytuj\u00ed pro osoby z tuzemska, jako jsou ekonomi\u010dt\u00ed poradci, da\u0148ov\u00ed poradci, advok\u00e1ti apod.; d\u00e1le tak\u00e9 stavebn\u00ed firmy, kter\u00e9 prov\u00e1d\u00ed stavebn\u00ed pr\u00e1ce v\u00fdhradn\u011b na \u00fazem\u00ed tuzemska; aj.<\/p>\n<p>Tito pl\u00e1tci v C. odd\u00edle vypln\u00ed dle p\u0159\u00edslu\u0161n\u00fdch sazeb svoje uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed (v\u00fdstupy) do \u0159\u00e1dk\u016f 1 a 2 \u203a v p\u0159edchoz\u00edm p\u0159izn\u00e1n\u00ed to byly \u0159\u00e1dky 210 a 215. D\u00e1le uvedou n\u00e1rok na odpo\u010det dan\u011b (vstupy) dle p\u0159\u00edslu\u0161n\u00fdch sazeb do \u0159\u00e1dk\u016f 40 a 41 \u203a v p\u0159edchoz\u00edm p\u0159izn\u00e1n\u00ed to byly \u0159\u00e1dky 310 a 315, da\u0148 uvedou pouze ve sloupci \u201eV pln\u00e9 v\u00fd\u0161i&#8220;. \u0158\u00e1dek 47 je pak sou\u010dtov\u00fdm \u0159\u00e1dkem n\u00e1roku na odpo\u010det dan\u011b. Nov\u011b oproti p\u0159edchoz\u00edmu p\u0159izn\u00e1n\u00ed vypln\u00ed \u0159\u00e1dek 48, na kter\u00e9m pak z uplatn\u011bn\u00e9ho n\u00e1roku na odpo\u010det dan\u011b (resp. z \u0159\u00e1dku \u010d. 47) uvedou hodnotu hmotn\u00e9ho majetku (v\u010detn\u011b technick\u00e9ho zhodnocen\u00ed), odpisovan\u00e9ho nehmotn\u00e9ho majetku nebo pozemk\u016f, kter\u00e9 jsou dlouhodob\u00fdm hmotn\u00fdm majetkem.<\/p>\n<p>Pl\u00e1tci, kte\u0159\u00ed nap\u0159. obchoduj\u00ed s osobami z Evropsk\u00e9ho spole\u010denstv\u00ed, ze t\u0159et\u00edch zem\u00ed, po\u0159izuj\u00ed nov\u00e9 dopravn\u00ed prost\u0159edky z jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f nebo je do jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f dod\u00e1vaj\u00ed, zas\u00edlaj\u00ed zbo\u017e\u00ed do jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f; kte\u0159\u00ed pronaj\u00edmaj\u00ed nemovitosti, poskytuj\u00ed poji\u0161\u0165ovac\u00ed, poradensk\u00e9 slu\u017eby, poskytuj\u00ed slu\u017eby soci\u00e1ln\u00ed pomoci, zdravotnick\u00e9 slu\u017eby; d\u00e1le pak cestovn\u00ed kancel\u00e1\u0159e, cestovn\u00ed agentury, obchodn\u00edci s pou\u017eit\u00fdm zbo\u017e\u00edm a mnoho dal\u0161\u00edch; tito v\u0161ichni ji\u017e mus\u00ed vypl\u0148ovat tak\u00e9 ostatn\u00ed \u0159\u00e1dky p\u0159izn\u00e1n\u00ed.<\/p>\n<p>C. odd\u00edl da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je roz\u010dlen\u011bn do n\u011bkolika \u010d\u00e1st\u00ed:<\/p>\n<h4>I. Zdaniteln\u00e1 pln\u011bn\u00ed<\/h4>\n<p>Zde se vypl\u0148uj\u00ed \u00fadaje, jestli\u017ee pl\u00e1tci vznik\u00e1 povinnost p\u0159iznat a zaplatit da\u0148. Jednak v situac\u00edch, kdy pl\u00e1tce uskute\u010d\u0148uje zdaniteln\u00e1 pln\u011bn\u00ed (\u0159\u00e1dky 1 a 2), jednak v situac\u00edch, kdy je pl\u00e1tce p\u0159\u00edjemcem ur\u010dit\u00fdch pln\u011bn\u00ed (\u0159\u00e1dky 3 a\u017e 12) a prov\u00e1d\u00ed takzvan\u00e9 \u201esamovym\u011b\u0159en\u00ed&#8220;.<\/p>\n<h4>II. Pln\u011bn\u00ed osvobozen\u00e1 a s m\u00edstem pln\u011bn\u00ed mimo tuzemsko s n\u00e1rokem na odpo\u010det dan\u011b<\/h4>\n<p>Zde se vypl\u0148uj\u00ed \u00fadaje o uskute\u010dn\u011bn\u00fdch pln\u011bn\u00edch, s nimi\u017e je spojen n\u00e1rok na odpo\u010det dan\u011b. Jsou to pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b s n\u00e1rokem na odpo\u010det dan\u011b, pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed mimo tuzemsko a pln\u011bn\u00ed, u nich\u017e je uplat\u0148ov\u00e1n zvl\u00e1\u0161tn\u00ed re\u017eim.<\/p>\n<h4>III. Dopl\u0148uj\u00edc\u00ed \u00fadaje<\/h4>\n<p>Tuto \u010d\u00e1st vypl\u0148uj\u00ed pouze pl\u00e1tci, kte\u0159\u00ed po\u0159izuj\u00ed zbo\u017e\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b za \u00fa\u010delem jeho n\u00e1sledn\u00e9ho dod\u00e1n\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, tj. prost\u0159edn\u00ed osoby v r\u00e1mci t\u0159\u00edstrann\u00e9ho obchodu uvnit\u0159 \u00fazem\u00ed Evropsk\u00e9ho spole\u010denstv\u00ed.<\/p>\n<h4>IV. N\u00e1rok na odpo\u010det dan\u011b<\/h4>\n<p>Zde pl\u00e1tce uv\u00e1d\u00ed \u00fadaje o p\u0159ijat\u00fdch zdaniteln\u00fdch pln\u011bn\u00edch, u nich\u017e m\u00e1 n\u00e1rok na odpo\u010det dan\u011b.<br \/>\nN\u00e1rok na odpo\u010det dan\u011b uv\u00e1d\u00ed odd\u011blen\u011b<\/p>\n<ul>\n<li>z p\u0159ijat\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed od jin\u00fdch pl\u00e1tc\u016f (\u0159\u00e1dky 40 a 41), tj. tehdy, jestli\u017ee je DPH zaplacena v cen\u011b zbo\u017e\u00ed nebo slu\u017eby jin\u00e9mu pl\u00e1tci;<\/li>\n<li>p\u0159i dovozu zbo\u017e\u00ed, kdy byla da\u0148 zaplacena celn\u00edmu \u00fa\u0159adu (\u0159\u00e1dky 42 a 43), resp., jestli\u017ee je spr\u00e1vcem DPH p\u0159i dovozu zbo\u017e\u00ed celn\u00ed \u00fa\u0159ad; a<\/li>\n<li>v p\u0159\u00edpadech, kdy vznikla povinnost p\u0159iznat a zaplatit da\u0148 z p\u0159ijat\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed tomuto pl\u00e1ci (\u0159\u00e1dky 44 a 45), tzn. kdy\u017e prov\u00e1d\u00ed takzvan\u00e9 \u201esamovym\u011b\u0159en\u00ed&#8220;.<\/li>\n<\/ul>\n<p>\u0158\u00e1dek 46 je ur\u010den pro odpo\u010det dan\u011b p\u0159i zm\u011bn\u011b re\u017eimu, tzn. p\u0159i registraci k DPH nebo p\u0159i zru\u0161en\u00ed registrace k DPH.<\/p>\n<p>Do \u0159\u00e1dku 48 pak v\u0161ichni pl\u00e1tci uv\u00e1d\u011bj\u00ed hodnotu hmotn\u00e9ho majetku (v\u010detn\u011b technick\u00e9ho zhodnocen\u00ed), odpisovan\u00e9ho nehmotn\u00e9ho majetku nebo pozemk\u016f, kter\u00e9 jsou dlouhodob\u00fdm hmotn\u00fdm majetkem, a ze kter\u00e9ho byl v p\u0159izn\u00e1n\u00ed uplatn\u011bn n\u00e1rok na odpo\u010det dan\u011b.<\/p>\n<h4>V. Kr\u00e1cen\u00ed n\u00e1roku na odpo\u010det dan\u011b<\/h4>\n<p>Tuto \u010d\u00e1st vypl\u0148uj\u00ed pl\u00e1tci, kte\u0159\u00ed uskute\u010d\u0148uj\u00ed pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b, a proto prov\u00e1d\u011bj\u00ed kr\u00e1cen\u00ed odpo\u010dtu dan\u011b z\u00e1lohov\u00fdm a n\u00e1sledn\u011b vypo\u0159\u00e1dac\u00edm koeficientem.<\/p>\n<h4>VI. V\u00fdpo\u010det da\u0148ov\u00e9 povinnosti<\/h4>\n<p>Zde se vypl\u0148uj\u00ed \u00fadaje pot\u0159ebn\u00e9 pro v\u00fdpo\u010det da\u0148ov\u00e9 povinnosti. V\u011bt\u0161inou se ji\u017e jedn\u00e1 o sou\u010dtov\u00e9 \u0159\u00e1dky, kter\u00e9 jsou dopln\u011bny o \u00fadaje t\u00fdkaj\u00edc\u00ed se \u00fapravy a vyrovn\u00e1n\u00ed odpo\u010dtu dan\u011b a o hodnotu vr\u00e1cen\u00e9 dan\u011b fyzick\u00fdm osob\u00e1m ze t\u0159et\u00edch zem\u00ed, nap\u0159. turist\u016fm.<\/p>\n<p>V n\u00e1sleduj\u00edc\u00ed tabulce je uveden\u00a0p\u0159ehled \u0159\u00e1dk\u016f nov\u00e9ho tiskopisu (vzor \u010d. 15) v porovn\u00e1n\u00ed s p\u0159edchoz\u00edm tiskopisem (vzor \u010d. 14), je\u017e m\u00e1 b\u00fdt v po\u010d\u00e1tc\u00edch n\u00e1vodem pro vypln\u011bn\u00ed \u00fadaj\u016f do nov\u00e9ho tiskopisu.<\/p>\n<table>\n<thead>\n<tr>\n<td>Obsah \u0159\u00e1dk\u016f (textem odpov\u00edd\u00e1 p\u0159edchoz\u00edmu tiskopisu &#8211; vzor \u010d. 14)<\/td>\n<td>\u010c\u00edsla \u0159\u00e1dk\u016f p\u0159edchoz\u00edho tiskopisu (vzor \u010d. 14)<\/td>\n<td>\u010c\u00edsla \u0159\u00e1dk\u016f nov\u00e9ho tiskopisu (vzor \u010d. 15)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Uskute\u010dn\u011bn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed v tuzemsku<\/td>\n<td>210<br \/>\n215<\/td>\n<td>1<br \/>\n2<\/td>\n<\/tr>\n<tr>\n<td>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/td>\n<td>220<br \/>\n225<\/td>\n<td>3<br \/>\n4<\/td>\n<\/tr>\n<tr>\n<td>Poskytnut\u00ed slu\u017eby osobou registrovanou k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>230<br \/>\n235<\/td>\n<td>5 nebo 11<br \/>\n6 nebo 12<\/td>\n<\/tr>\n<tr>\n<td>Zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu s m\u00edstem pln\u011bn\u00ed v tuzemsku (osobou z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu)<\/td>\n<td>240<br \/>\n245<\/td>\n<td>1<br \/>\n2<\/td>\n<\/tr>\n<tr>\n<td>Po\u0159\u00edzen\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku od osoby registrovan\u00e9 nebo neregistrovan\u00e9 v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>250<br \/>\n255<\/td>\n<td>3 nebo 4<br \/>\n9<\/td>\n<\/tr>\n<tr>\n<td>Dovoz zbo\u017e\u00ed<\/td>\n<td>260<br \/>\n265<\/td>\n<td>7<br \/>\n8<\/td>\n<\/tr>\n<tr>\n<td>Poskytnut\u00ed slu\u017eby zahrani\u010dn\u00ed osobou povinnou k dani<\/td>\n<td>270<br \/>\n275<\/td>\n<td>11<br \/>\n12<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b z p\u0159ijat\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed v tuzemsku<\/td>\n<td>310<br \/>\n315<\/td>\n<td>40<br \/>\n41<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/td>\n<td>320<br \/>\n326<\/td>\n<td>44<br \/>\n45<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b p\u0159i poskytnut\u00ed slu\u017eby osobou registrovanou k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>330<br \/>\n335<\/td>\n<td>44<br \/>\n45<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b z dovozu zbo\u017e\u00ed<\/td>\n<td>340<br \/>\n345<\/td>\n<td>42 nebo 44<br \/>\n43 nebo 45<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b p\u0159i poskytnut\u00ed slu\u017eby zahrani\u010dn\u00ed osobou povinnou k dani<\/td>\n<td>350<br \/>\n355<\/td>\n<td>44<br \/>\n45<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b p\u0159i po\u0159\u00edzen\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku od osoby registrovan\u00e9 nebo neregistrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>360<br \/>\n365<\/td>\n<td>44 nebo 45<br \/>\n44 nebo 45<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b p\u0159i zm\u011bn\u011b re\u017eimu<\/td>\n<td>370<\/td>\n<td>46<\/td>\n<\/tr>\n<tr>\n<td>Celkov\u00e1 suma pro kr\u00e1cen\u00ed n\u00e1roku na odpo\u010det dan\u011b<\/td>\n<td>380<\/td>\n<td>47 &#8222;Kr\u00e1cen\u00fd odpo\u010det&#8220;<\/td>\n<\/tr>\n<tr>\n<td>Celkov\u00e1 suma pln\u00e9ho n\u00e1roku na odpo\u010det dan\u011b<\/td>\n<td>390<\/td>\n<td>47 &#8222;V pln\u00e9 v\u00fd\u0161i&#8220;<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/td>\n<td>410<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu osob\u011b registrovan\u00e9 nebo neregistrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>420<br \/>\n425<\/td>\n<td>20<br \/>\n23<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdvoz zbo\u017e\u00ed<\/td>\n<td>430<\/td>\n<td>22<\/td>\n<\/tr>\n<tr>\n<td>Ostatn\u00ed pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b s n\u00e1rokem na odpo\u010det dan\u011b<\/td>\n<td>440<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>Celkov\u00e1 \u010d\u00e1stka uskute\u010dn\u011bn\u00fdch pln\u011bn\u00ed s n\u00e1rokem na odpo\u010det dan\u011b (pouze ta, kter\u00e1 se do \u0159\u00e1dku 510 uv\u00e1d\u011bla nav\u00edc, tj. pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed mimo tuzemsko, pln\u011bn\u00ed ve zvl\u00e1\u0161tn\u00edm re\u017eimu)<\/td>\n<td>510<\/td>\n<td>25<\/td>\n<\/tr>\n<tr>\n<td>Uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed, kter\u00e1 se nezapo\u010d\u00edt\u00e1vaj\u00ed do v\u00fdpo\u010dtu koeficientu z uveden\u00fdch v \u0159. 510<\/td>\n<td>520<\/td>\n<td>51 &#8222;S n\u00e1rokem na odpo\u010det&#8220;<\/td>\n<\/tr>\n<tr>\n<td>Celkov\u00e1 \u010d\u00e1stka uskute\u010dn\u011bn\u00fdch pln\u011bn\u00ed osvobozen\u00fdch od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b<\/td>\n<td>530<\/td>\n<td>50<\/td>\n<\/tr>\n<tr>\n<td>Uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed, kter\u00e1 se nezapo\u010d\u00edt\u00e1vaj\u00ed do v\u00fdpo\u010dtu koeficientu z uveden\u00fdch v \u0159. 530<\/td>\n<td>540<\/td>\n<td>51 &#8222;Bez n\u00e1roku na odpo\u010det&#8220;<\/td>\n<\/tr>\n<tr>\n<td>Vypo\u010dten\u00e1 pom\u011brn\u00e1 \u010d\u00e1st odpo\u010dtu dan\u011b<\/td>\n<td>550<\/td>\n<td>52<\/td>\n<\/tr>\n<tr>\n<td>Vypo\u0159\u00e1d\u00e1n\u00ed odpo\u010dtu dan\u011b<\/td>\n<td>560<\/td>\n<td>53<\/td>\n<\/tr>\n<tr>\n<td>\u00daprava odpo\u010dtu dan\u011b<\/td>\n<td>570<\/td>\n<td>60<\/td>\n<\/tr>\n<tr>\n<td>Vyrovn\u00e1n\u00ed odpo\u010dtu dan\u011b<\/td>\n<td>580<\/td>\n<td>61<\/td>\n<\/tr>\n<tr>\n<td>Vr\u00e1cen\u00ed dan\u011b<\/td>\n<td>600<\/td>\n<td>62<\/td>\n<\/tr>\n<tr>\n<td>Vypo\u0159\u00e1d\u00e1n\u00ed dan\u011b na v\u00fdstupu<\/td>\n<td>710<\/td>\n<td>1 nebo 2<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 na v\u00fdstupu<\/td>\n<td>730<\/td>\n<td>63<\/td>\n<\/tr>\n<tr>\n<td>Odpo\u010det dan\u011b<\/td>\n<td>750<\/td>\n<td>64<\/td>\n<\/tr>\n<tr>\n<td>Vlastn\u00ed da\u0148ov\u00e1 povinnost<\/td>\n<td>753<\/td>\n<td>65<\/td>\n<\/tr>\n<tr>\n<td>Nadm\u011brn\u00fd odpo\u010det<\/td>\n<td>754<\/td>\n<td>66<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna da\u0148ov\u00e9 povinnosti p\u0159i pod\u00e1n\u00ed dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed<\/td>\n<td>780<\/td>\n<td>67<\/td>\n<\/tr>\n<tr>\n<td>Uveden\u00ed hodnoty p\u0159i u\u017eit\u00ed zjednodu\u0161en\u00e9ho postupu p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed uvnit\u0159 \u00fazem\u00ed Evropsk\u00e9ho spole\u010denstv\u00ed formou t\u0159\u00edstrann\u00e9ho obchodu<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed prost\u0159edn\u00ed osobou<\/li>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed prost\u0159edn\u00ed osobou<\/li>\n<\/ul>\n<\/td>\n<td>810<br \/>\n815<\/td>\n<td>30 &#8222;Po\u0159\u00edzen\u00ed zbo\u017e\u00ed&#8220;<br \/>\n30 &#8222;Dod\u00e1n\u00ed zbo\u017e\u00ed&#8220;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Nov\u00e9 \u0159\u00e1dky p\u0159izn\u00e1n\u00ed<\/h4>\n<p><em>(s pou\u017eit\u00edm odkaz\u016f na hmotn\u011bpr\u00e1vn\u00ed ustanoven\u00ed dle z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed k 1.1.2009)<\/em><\/p>\n<table>\n<thead>\n<tr>\n<td><\/td>\n<td>Strana<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>K\u00f3d zda\u0148ovac\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho roku (\u00a7 99)<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1n\u00ed zlata podle zvl\u00e1\u0161tn\u00edho re\u017eimu dle \u00a7 92a<\/td>\n<td>\u0159. 10<\/td>\n<\/tr>\n<tr>\n<td>Zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (\u00a7 18 ) v p\u0159\u00edpadech, kdy pl\u00e1tce p\u0159ekro\u010dil limit pro zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed v \u010dlensk\u00e9m st\u00e1t\u011b nebo si zvolil m\u00edsto pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b (\u00a7 8 ) &#8211; p\u0159edm\u011btem dan\u011b je v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b<\/td>\n<td>\u0159. 24<\/td>\n<\/tr>\n<tr>\n<td>Hodnota po\u0159\u00edzen\u00e9ho majetku vymezen\u00e9ho v \u00a7 78 odst. 2, u n\u011bho\u017e pl\u00e1tce uplatnil n\u00e1rok na odpo\u010det dan\u011b<\/td>\n<td>\u0159. 48<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2009 je v platnosti nov\u00fd tiskopis vydan\u00fd Ministerstvem financ\u00ed, a to pro p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty, tiskopis \u010d. 25 5401 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[77,65],"class_list":["post-148","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/148","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=148"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/148\/revisions"}],"predecessor-version":[{"id":5302,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/148\/revisions\/5302"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}