{"id":15036,"date":"2024-07-16T19:38:41","date_gmt":"2024-07-16T17:38:41","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15036"},"modified":"2024-07-16T19:45:53","modified_gmt":"2024-07-16T17:45:53","slug":"chybne-uvedeny-dodavatel-na-danovem-dokladu-a-narok-na-odpocet-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dan-z-pridane-hodnoty\/chybne-uvedeny-dodavatel-na-danovem-dokladu-a-narok-na-odpocet-dph\/","title":{"rendered":"Chybn\u011b uveden\u00fd dodavatel na da\u0148ov\u00e9m dokladu a n\u00e1rok na odpo\u010det DPH"},"content":{"rendered":"

I. Popis p\u0159\u00edpadu<\/h2>\n

V\u00a0p\u0159\u00edpadu \u0161lo o to, \u017ee da\u0148ov\u00fd subjekt, kter\u00fd provozoval fitness centrum, si po\u0159\u00eddil posilovac\u00ed stroje pro svoji provozovnu p\u0159es www.sbazar.cz<\/a>. V \u00fa\u010detnictv\u00ed m\u011bl evidov\u00e1n da\u0148ov\u00fd doklad, na jeho\u017e z\u00e1klad\u011b si uplatnil n\u00e1rok na odpo\u010det DPH (d\u00e1le tak\u00e9 jen \u201eda\u0148\u201c).<\/p>\n

V\u00a0r\u00e1mci sv\u00e9 vyhled\u00e1vac\u00ed \u010dinnosti spr\u00e1vce dan\u011b nezpochybnil, \u017ee zbo\u017e\u00ed (vybaven\u00ed fitness centra) bylo skute\u010dn\u011b dod\u00e1no, zpochybnil v\u0161ak to, \u017ee dodavatel uveden\u00fd na da\u0148ov\u00e9m dokladu byl osobou, kter\u00e1 zdaniteln\u00e9 pln\u011bn\u00ed skute\u010dn\u011b poskytla, a p\u016fvodn\u011b uplatn\u011bn\u00fd n\u00e1rok na odpo\u010det dan\u011b dom\u011b\u0159il.<\/strong><\/p>\n

Da\u0148ov\u00fd subjekt v\u00a0reakci na dom\u011b\u0159en\u00ed dan\u011b z\u00a0d\u016fvodu neuzn\u00e1n\u00ed n\u00e1roku na odpo\u010det podal odvol\u00e1n\u00ed, ve kter\u00e9m v\u0161ak neusp\u011bl. Pot\u00e9 podal \u017ealobu ke krajsk\u00e9mu soudu, zde op\u011bt nebyl \u00fasp\u011b\u0161n\u00fd<\/strong>. Posledn\u00ed instanc\u00ed, na kterou se obr\u00e1til, byl NSS. Ne\u017e se v\u0161ak pod\u00edv\u00e1me na n\u00e1zor soudc\u016f NSS, zopakujme si pr\u00e1vn\u00ed \u00fapravu, kter\u00e1 \u0159e\u0161\u00ed n\u00e1rok na odpo\u010det dan\u011b.<\/p>\n

II. Z\u00e1konn\u00e1 \u00faprava n\u00e1roku na odpo\u010det<\/h2>\n

Naprosto st\u011b\u017eejn\u00ed pr\u00e1vn\u00ed \u00faprava pro mo\u017enost uplatnit si odpo\u010det DPH z\u00a0p\u0159ijat\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed jsou podm\u00ednky uveden\u00e9 v \u00a7 72 a \u00a7 73 z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c).<\/p>\n

1. Kdy vznik\u00e1 n\u00e1rok na odpo\u010det<\/strong><\/h3>\n

V \u00a7 72 ZDPH se do\u010dteme, \u017ee n\u00e1rok na odpo\u010det vznik\u00e1 za t\u011bchto podm\u00ednek:<\/p>\n

– p\u0159ijat\u00e9 zdaniteln\u00e9 pln\u011bn\u00ed se mus\u00ed t\u00fdkat jeho ekonomick\u00fdch \u010dinnost\u00ed,
\n– pou\u017eije jej k\u00a0uskute\u010dn\u011bn\u00ed sv\u00fdch tuzemsk\u00fdch zdaniteln\u00fdch \u010di osvobozen\u00fdch pln\u011bn\u00ed (kde nen\u00ed odpo\u010det vylou\u010den),
\n– pou\u017eije jej k pln\u011bn\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed mimo tuzemsko, pokud by u obdobn\u00e9ho pln\u011bn\u00ed v\u00a0tuzemsku n\u00e1rok m\u011bl.<\/p>\n

N\u00e1rok na odpo\u010det vznik\u00e1 nejd\u0159\u00edve okam\u017eikem, kdy nastala skute\u010dnosti zakl\u00e1daj\u00edc\u00ed povinnost tuto da\u0148 p\u0159iznat. Jedn\u00e1 se o logick\u00e9 ustanoven\u00ed \u2013 nelze si uplatnit n\u00e1rok, kdy\u017e je\u0161t\u011b nevznikla povinnost da\u0148 p\u0159iznat (odv\u00e9st).<\/strong><\/p>\n

Je vhodn\u00e9 upozornit, \u017ee existuje skupina osvobozen\u00fdch pln\u011bn\u00ed, u nich\u017e n\u00e1rok na odpo\u010det nen\u00ed mo\u017en\u00e1 \u2013 jedn\u00e1 se nap\u0159\u00edklad o situaci, kdy pl\u00e1tce pronaj\u00edm\u00e1 byt.<\/p>\n

Dal\u0161\u00ed omezen\u00ed pro n\u00e1rok na odpo\u010det dan\u011b na vstupu se t\u00fdk\u00e1 n\u00e1klad\u016f na reprezentaci a takt\u00e9\u017e vybran\u00fdch osobn\u00edch automobil\u016f. Zde se dan\u00ed na vstupu pova\u017euje pouze \u010d\u00e1stka 420.000 K\u010d. To znamen\u00e1, \u017ee 420.000 K\u010d je nejvy\u0161\u0161\u00ed mo\u017en\u00e1 \u010d\u00e1stka dan\u011b, kterou lze u vybran\u00fdch osobn\u00edch automobil\u016f n\u00e1rokovat zp\u011bt.<\/p>\n

2. Podm\u00ednky pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det dan\u011b<\/h3>\n

Podm\u00ednky pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det n\u00e1m stanov\u00ed \u00a7 73 ZDPH takto:<\/p>\n

– pokud je dodavatelem pl\u00e1tce, odb\u011bratel mus\u00ed m\u00edt v\u00a0dispozici da\u0148ov\u00fd doklad<\/strong>,
\n– p\u0159i odpo\u010dtu dan\u011b, kterou pl\u00e1tce uplatnil p\u0159i poskytnut\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed osobou povinnou k dani neusazenou v tuzemsku nebo jin\u00fdm pl\u00e1tcem, anebo kterou pl\u00e1tce uplatnil p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, da\u0148 p\u0159iznat a m\u00edt da\u0148ov\u00fd doklad; nem\u00e1-li pl\u00e1tce da\u0148ov\u00fd doklad, lze n\u00e1rok prok\u00e1zat jin\u00fdm zp\u016fsobem,
\n<\/strong>– p\u0159i dovozu<\/strong> mus\u00ed pl\u00e1tce da\u0148 p\u0159iznat a m\u00edt da\u0148ov\u00fd doklad<\/strong> (JSD),
\n– p\u0159i aktivaci dlouhodob\u00e9ho majetku vytvo\u0159en\u00e9ho vlastn\u00ed \u010dinnost\u00ed mus\u00ed pl\u00e1tce da\u0148 p\u0159iznat a m\u00edt da\u0148ov\u00fd doklad; nem\u00e1-li pl\u00e1tce da\u0148ov\u00fd doklad, lze n\u00e1rok prok\u00e1zat jin\u00fdm zp\u016fsobem.<\/strong><\/p>\n

\u00a0<\/strong>Z\u00a0v\u00fd\u0161e uveden\u00e9ho je z\u0159ejm\u00e9, \u017ee da\u0148ov\u00fd doklad hraje p\u0159i uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det dan\u011b z\u00e1sadn\u00ed roli<\/strong>.<\/p>\n

Dal\u0161\u00ed z\u00a0podm\u00ednek n\u00e1m \u0159\u00edk\u00e1, \u017ee n\u00e1rok lze uplatnit nejd\u0159\u00edve za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m m\u00e1 pl\u00e1tce da\u0148ov\u00fd doklad k\u00a0dispozici.<\/strong><\/p>\n

Lh\u016fta, ve kter\u00e9 lze uplatnit odpo\u010det, \u010din\u00ed 3 roky<\/strong>. Lh\u016fta po\u010d\u00edn\u00e1 b\u011b\u017eet prvn\u00edm dnem m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m n\u00e1rok na odpo\u010det dan\u011b vznikl.<\/p>\n

Pokud da\u0148ov\u00fd doklad neobsahuje v\u0161echny p\u0159edepsan\u00e9 n\u00e1le\u017eitosti, lze n\u00e1rok prok\u00e1zat jin\u00fdm zp\u016fsobem<\/strong>.<\/p>\n

Je\u0161t\u011b jednu z\u00e1sadu je dobr\u00e9 si p\u0159ipomenout \u2013 pokud je na dokladu uvedena vy\u0161\u0161\u00ed da\u0148 ne\u017e je stanoven\u00e1 z\u00e1konem, pl\u00e1tce m\u00e1 n\u00e1rok pouze na ni\u017e\u0161\u00ed (z\u00e1konnou) da\u0148. A naopak \u2013 pokud je da\u0148 na dokladu ni\u017e\u0161\u00ed ne\u017e je stanoven\u00e1 da\u0148 z\u00e1konem, m\u016f\u017ee si pl\u00e1tce uplatnit op\u011bt pouze tu ni\u017e\u0161\u00ed \u010d\u00e1stku.<\/p>\n

III. N\u00e1zor NSS<\/h2>\n

Za\u010dnu od konce \u2013 da\u0148ov\u00fd subjekt v\u00a0kasa\u010dn\u00ed st\u00ed\u017enosti nebyl \u00fasp\u011b\u0161n\u00fd: v\u00a0dan\u00e9m p\u0159\u00edpad\u011b pl\u00e1tce nem\u011bl n\u00e1rok na odpo\u010det!<\/strong><\/p>\n

Jako inspirativn\u00ed se jev\u00ed n\u011bkter\u00e9 body a argumenty uveden\u00e9 v rozsudku NSS:<\/p>\n

– ze spisu vyplynula \u0159ada nesrovnalost\u00ed \u2013 rozpory ve v\u00fdpov\u011bd\u00edch subjekt\u016f, kdo zad\u00e1val inzer\u00e1t na www.sbazar.cz<\/a>, kdo zaji\u0161\u0165oval dopravu posilovac\u00edch stroj\u016f, zda se na stroje byl kupuj\u00edc\u00ed pod\u00edvat re\u00e1ln\u011b \u010di pouze na fotografi\u00edch, existence dvou kupn\u00edch smluv,\u2026 jev\u00ed se tedy, \u017ee do\u0161lo k rozporu mezi skute\u010dn\u00fdm stavem a stavem form\u00e1ln\u011bpr\u00e1vn\u00edm<\/strong>, tento rozpor da\u0148ov\u00fd subjekt nevysv\u011btlil,
\n– bez jak\u00e9koliv pochybnost mus\u00ed b\u00fdt prok\u00e1z\u00e1no, \u017ee dodavatel je pl\u00e1tce DPH, co\u017e nav\u00edc v\u00a0dan\u00e9m p\u0159\u00edpad\u011b nebyl<\/strong>,
\n–\u00a0 NSS zopakoval, \u017ee n\u00e1rok na odpo\u010det DPH nen\u00ed \u017e\u00e1dn\u00fdm dobrodin\u00edm st\u00e1tu<\/strong>, ale je nutn\u00e9 striktn\u011b dodr\u017eet podm\u00ednky vymezen\u00e9 \u00a7 72 a\u00a0 \u00a7 73 ZDPH<\/strong>,
\n– proto\u017ee da\u0148ov\u00fd subjekt nesplnil hmotn\u011bpr\u00e1vn\u00ed podm\u00ednky uveden\u00e9 v \u00a7 72 a \u00a7 73 ZDPH, nem\u016f\u017ee da\u0148ov\u00fd subjekt cht\u00edt po spr\u00e1vci dan\u011b, aby prok\u00e1zal, \u017ee se jedn\u00e1 o da\u0148ov\u00fd podvod tzn. nedoch\u00e1z\u00ed k\u00a0p\u0159ech\u00fdlen\u00ed d\u016fkazn\u00edho b\u0159emene z\u00a0da\u0148ov\u00e9ho subjektu na spr\u00e1vce dan\u011b<\/strong>,
\n– hmotn\u011bpr\u00e1vn\u00ed podm\u00ednkou je skute\u010dnost, \u017ee je dodavatel pl\u00e1tce DPH, jeho uveden\u00ed na dokladu je pouze form\u00e1ln\u011bpr\u00e1vn\u00ed podm\u00ednkou,
\n– dodavatel zbo\u017e\u00ed nemus\u00ed b\u00fdt jednozna\u010dn\u011b identifikov\u00e1n, pokud za skutkov\u00fdch okolnost\u00ed s\u00a0jistou vypl\u00fdv\u00e1, \u017ee je v\u00a0postaven\u00ed pl\u00e1tce DPH.<\/strong><\/p>\n

IV. Z\u00e1v\u011br<\/h2>\n

Z\u00a0cel\u00e9ho p\u0159\u00edpadu vypl\u00fdv\u00e1, \u017ee pl\u00e1tce, pokud si chce uplatnit n\u00e1rok na odpo\u010det DPH, mus\u00ed m\u00edt k\u00a0dispozici \u0159\u00e1dn\u00fd da\u0148ov\u00fd doklad, kter\u00fd byl vystaven skute\u010dn\u00fdm poskytovatelem pln\u011bn\u00ed a kter\u00fd mus\u00ed b\u00fdt pl\u00e1tcem DPH.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

I. Popis p\u0159\u00edpadu V\u00a0p\u0159\u00edpadu \u0161lo o to, \u017ee da\u0148ov\u00fd subjekt, kter\u00fd provozoval fitness centrum, si po\u0159\u00eddil posilovac\u00ed stroje pro svoji provozovnu p\u0159es www.sbazar.cz. V \u00fa\u010detnictv\u00ed …<\/p>\n","protected":false},"author":14,"featured_media":15042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15],"tags":[93,65],"class_list":["post-15036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","tag-danovy-doklad","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15036","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=15036"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15036\/revisions"}],"predecessor-version":[{"id":15045,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15036\/revisions\/15045"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15042"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}