V praxi n\u011bkdy doch\u00e1z\u00ed k situaci, \u017ee faktura p\u0159ijat\u00e1 zn\u00ed na vy\u0161\u0161\u00ed cenu, ne\u017e bylo p\u016fvodn\u011b dohodnuto. Jak by m\u011bla \u00fa\u010detn\u00ed jednotka postupovat v t\u00e9to situaci?<\/p>\n
Pr\u00e1va a povinnosti si jednotliv\u00e9 subjekty sjedn\u00e1vaj\u00ed smlouvou. Smlouva je dvoustrann\u00fd nebo v\u00edcestrann\u00fd pr\u00e1vn\u00ed \u00fakon, na jeho\u017e z\u00e1klad\u011b doch\u00e1z\u00ed ke vzniku, zm\u011bn\u011b \u010di z\u00e1niku pr\u00e1v a povinnost\u00ed, typicky z\u00e1vazk\u016f. Smlouvy, kter\u00e9 se \u010dasto vyskytuj\u00ed, upravuje pr\u00e1vn\u00ed \u0159\u00e1d ve zvl\u00e1\u0161tn\u00edch a ust\u00e1len\u00fdch form\u00e1ch, kter\u00e9 speci\u00e1ln\u011b pojmenov\u00e1v\u00e1 (nap\u0159. kupn\u00ed smlouva, n\u00e1jemn\u00ed smlouva). Tyto smlouvy jsou ozna\u010dov\u00e1ny jako smluvn\u00ed typy. Vedle nich se vyskytuj\u00ed i atypick\u00e9 smlouvy, kter\u00e9 nejsou v\u00fdslovn\u011b upraveny. Pokud nen\u00ed v z\u00e1kon\u011b uvedeno, \u017ee dan\u00e1 smlouva vy\u017eaduje p\u00edsemnou formu, m\u016f\u017ee b\u00fdt uzav\u0159ena \u00fastn\u011b.<\/p>\n
Pokud odb\u011bratel obdr\u017e\u00ed fakturu (da\u0148ov\u00fd doklad), kter\u00fd zn\u00ed na vy\u0161\u0161\u00ed \u010d\u00e1stku, ne\u017e bylo sjedn\u00e1no ve smlouv\u011b, m\u00e1 n\u00e1sleduj\u00edc\u00ed mo\u017enosti.<\/p>\n
Pro vy\u0161\u0161\u00ed fakturaci je zpravidla n\u011bjak\u00fd d\u016fvod. Pokud je dostate\u010dn\u011b objasn\u011bn, zpravidla nezb\u00fdv\u00e1, ne\u017e vy\u0161\u0161\u00ed cenu akceptovat.<\/p>\n
M\u016f\u017ee v\u0161ak doj\u00edt i k tomu, \u017ee odb\u011bratel s cenou nesouhlas\u00ed. Pak by nem\u011bl o p\u0159ijat\u00e9m dokladu \u00fa\u010dtovat, ale vr\u00e1tit jej dodavateli a po\u017eadovat vystaven\u00ed nov\u00e9ho dokladu. Rovn\u011b\u017e by nem\u011bl uplat\u0148ovat n\u00e1rok na odpo\u010det DPH. Naopak by m\u011bl do doby vyjasn\u011bn\u00ed v\u00fd\u0161e z\u00e1vazku \u00fa\u010dtovat o dohadn\u00e9 polo\u017ece, kter\u00e1 vyjad\u0159uje z\u00e1vazek z dodan\u00e9ho, ale nevyfakturovan\u00e9ho pln\u011bn\u00ed. V\u00fd\u0161e by m\u011bla odpov\u00eddat p\u0159edchoz\u00ed dohod\u011b stran. Z\u00e1rove\u0148 je vhodn\u00e9 vytvo\u0159it \u00fa\u010detn\u00ed rezervu na p\u0159\u00edpadnou vy\u0161\u0161\u00ed \u00fahradu, nap\u0159. pro p\u0159\u00edpad prohran\u00e9ho soudn\u00edho sporu.<\/p>\n
V praxi doch\u00e1z\u00ed k p\u0159esn\u011b opa\u010dn\u00e9mu postupu. Odb\u011bratel doklad za\u00fa\u010dtuje a uplatn\u00ed n\u00e1rok na odpo\u010det DPH. N\u00e1sledn\u011b jedn\u00e1 o vystaven\u00ed dobropisu, co\u017e nemus\u00ed b\u00fdt \u00fasp\u011b\u0161n\u00e9. V\u00fdsledkem je, \u017ee \u00fa\u010detn\u00ed jednotka m\u00e1 vy\u0161\u0161\u00ed n\u00e1klady a vy\u0161\u0161\u00ed uplatn\u011bn\u00fd odpo\u010det DPH, ne\u017e by spr\u00e1vn\u011b m\u011bla m\u00edt. V p\u0159\u00edpad\u011b n\u00e1sledn\u00e9ho vyhran\u00e9ho soudn\u00edho sporu budou n\u00e1klady sn\u00ed\u017eeny v \u00fa\u010detn\u00edm obdob\u00ed, kdy bude vyd\u00e1no pravomocn\u00e9 rozhodnut\u00ed soudu. \u00da\u010detn\u00ed z\u00e1pisy sni\u017euj\u00edc\u00ed n\u00e1klady jsou v tomto aktu\u00e1ln\u00edm zda\u0148ovac\u00edm obdob\u00ed p\u0159evzaty z \u00fa\u010detnictv\u00ed do dan\u00ed bez \u00faprav.<\/p>\n
Z\u00e1v\u011brem bych cht\u011bl zd\u016fraznit, \u017ee z\u00e1vazky vypl\u00fdvaj\u00edc\u00ed ze smlouvy jako dvoustrann\u00e9ho pr\u00e1vn\u00edho \u00fakonu (tzn. ob\u011b strany je akceptuj\u00ed), maj\u00ed p\u0159ednost p\u0159ed \u201ez\u00e1vazky\u201c vypl\u00fdvaj\u00edc\u00ed z p\u0159ijat\u00e9 faktury (da\u0148ov\u00e9ho dokladu), nebo\u0165 vystaven\u00ed faktury nelze v \u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b pova\u017eovat za dvoustrann\u00fd pr\u00e1vn\u00ed \u00fakon, z \u010deho\u017e vypl\u00fdv\u00e1, \u017ee ani o \u017e\u00e1dn\u00fd z\u00e1vazek se v pr\u00e1vn\u00edm v\u00fdznamu nejedn\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"
V praxi n\u011bkdy doch\u00e1z\u00ed k situaci, \u017ee faktura p\u0159ijat\u00e1 zn\u00ed na vy\u0161\u0161\u00ed cenu, ne\u017e bylo p\u016fvodn\u011b dohodnuto. Jak by m\u011bla \u00fa\u010detn\u00ed jednotka postupovat v t\u00e9to …<\/p>\n","protected":false},"author":14,"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":[8,13],"tags":[64,93,65],"class_list":["post-149","post","type-post","status-publish","format-standard","hentry","category-dane","category-sprava-dane","tag-dan-z-prijmu","tag-danovy-doklad","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/149","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=149"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/149\/revisions"}],"predecessor-version":[{"id":17257,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/149\/revisions\/17257"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}