{"id":1507,"date":"2019-11-13T22:00:00","date_gmt":"2019-11-13T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/"},"modified":"2025-03-20T12:55:27","modified_gmt":"2025-03-20T11:55:27","slug":"od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/","title":{"rendered":"Jak na v\u00fdpo\u010det DPH: krok za krokem v\u010detn\u011b praktick\u00fdch p\u0159\u00edklad\u016f"},"content":{"rendered":"<p>Zm\u011bna z\u00e1kona se dotkla <strong>v\u00fdpo\u010dtu DPH shora<\/strong>, p\u0159i kter\u00e9m zn\u00e1te cenu s DPH a dopo\u010d\u00edt\u00e1v\u00e1te da\u0148 a z\u00e1klad dan\u011b. V\u00fdpo\u010det zdola, kdy zn\u00e1te z\u00e1klad dan\u011b a sazbu, z\u016fst\u00e1v\u00e1 beze zm\u011bny.<\/p>\n<p>A\u017e do konce z\u00e1\u0159\u00ed 2019 jste p\u0159i v\u00fdpo\u010dtu DPH shora mohli pou\u017e\u00edt <strong>fixn\u00ed koeficient<\/strong>. Jen\u017ee p\u0159i tomto postupu vych\u00e1zely nep\u0159esn\u00e9 v\u00fdsledky. Proto m\u00edsto n\u011bj mus\u00edte povinn\u011b od 1. 10. 2019 po\u010d\u00edtat DPH matematicky \u2013 d\u00edky tomu odchylka nevznik\u00e1.<\/p>\n<p>Z\u00e1rove\u0148 u\u017e nelze zaokrouhlovat da\u0148 u bezhotovostn\u00edch plateb na cel\u00e9 \u010d\u00edslo. Da\u0148ov\u00fd doklad tak nov\u011b mus\u00edte vystavit <strong>na p\u0159esnou \u010d\u00e1stku<\/strong> v desetn\u00edc\u00edch.<\/p>\n<p>Pozn\u00e1mka: U hotovostn\u00edch plateb zaokrouhlov\u00e1n\u00ed z\u016fst\u00e1v\u00e1 a desetn\u00edky vznikl\u00e9 zakrouhlen\u00edm nejsou z\u00e1kladem dan\u011b. Spolu se spr\u00e1vn\u00fdm zaokrouhlov\u00e1n\u00edm si to uk\u00e1\u017eeme na p\u0159\u00edkladu 3.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak\u00e9 jsou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">sazby DPH<\/a> a jak je spr\u00e1vn\u011b ur\u010dit.<\/p>\n<h2>P\u0159\u00edklad 1: star\u00fd v\u00fdpo\u010det DPH pomoc\u00ed koeficientu<\/h2>\n<p>Pracujeme s \u010d\u00e1stkou 60\u00a0000\u00a0K\u010d v\u010detn\u011b DPH ve v\u00fd\u0161i 21\u00a0%. Nejprve spo\u010d\u00edt\u00e1me DPH pomoc\u00ed koeficientu \u2013 tedy podle ji\u017e <strong>neplatn\u00e9ho zp\u016fsobu<\/strong>.<\/p>\n<p>Koeficient vych\u00e1z\u00ed ze vzorce <strong>sazba\u00a0\/\u00a0(100\u00a0+\u00a0sazba)<\/strong>, tedy 21\u00a0\/\u00a0121 = <strong>0,1736<\/strong>. Celkovou \u010d\u00e1stku vyn\u00e1sob\u00edme koeficientem a vyjde n\u00e1m da\u0148: 60\u00a0000\u00a0K\u010d\u00a0\u00d7\u00a00,1736 = <strong>10\u00a0416\u00a0K\u010d<\/strong>. Pot\u00e9 si dopo\u010d\u00edt\u00e1me z\u00e1klad dan\u011b: 60\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a010\u00a0416\u00a0K\u010d = <strong>49\u00a0584\u00a0K\u010d<\/strong>.<\/p>\n<p>Jen\u017ee kdy\u017e zp\u011btn\u011b zji\u0161\u0165ujeme DPH ze z\u00e1kladu pomoc\u00ed star\u00e9ho v\u00fdpo\u010dtu shora, vyjde n\u00e1m jin\u00e9 \u010d\u00edslo: 49\u00a0584\u00a0\u00d7\u00a00,21 = <strong>10\u00a0413\u00a0K\u010d<\/strong>. Tedy o 3\u00a0K\u010d m\u00e9n\u011b ne\u017e by teoreticky m\u011blo.<\/p>\n<h2>P\u0159\u00edklad 2: v\u00fdpo\u010det DPH metodou &#8222;shora&#8220;<\/h2>\n<p>Pro v\u00fdpo\u010det DPH tzv. shora se pou\u017e\u00edv\u00e1 vzorec: Cena bez DPH * 1,21 = DPH. V\u00fdpo\u010det si uk\u00e1\u017eeme na praktick\u00e9m p\u0159\u00edkladu.<\/p>\n<p>V\u00fdchoz\u00ed \u010d\u00e1stkou je op\u011bt 60\u00a0000\u00a0K\u010d v\u010detn\u011b 21%\u00a0DPH.<\/p>\n<p>Tentokr\u00e1t pracujeme se vzorcem <strong>celkov\u00e1 \u010d\u00e1stka &#8211; celkov\u00e1 \u010d\u00e1stka\u00a0\/\u00a01,21<\/strong>. Posledn\u00ed \u010d\u00edslo vzorce se m\u011bn\u00ed:<\/p>\n<ul>\n<li>u 1. sn\u00ed\u017een\u00e9 sazby DPH (15\u00a0%) \u010din\u00ed 1,15<\/li>\n<li>a u 2. sn\u00ed\u017een\u00e9 sazby DPH (10\u00a0%) \u010din\u00ed 1,10.<\/li>\n<\/ul>\n<p>Dan spo\u010d\u00edt\u00e1me: 60\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a0(60\u00a0000\u00a0\/1,21) = <strong>10\u00a0413,22\u00a0K\u010d<\/strong>. Dopo\u010d\u00edt\u00e1me si z\u00e1klad dan\u011b: 60\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a010\u00a0413,22\u00a0K\u010d = <strong>49\u00a0586,78\u00a0K\u010d<\/strong>.<\/p>\n<p>P\u0159i nov\u00e9mu postupu je <strong>v\u00fdpo\u010det v souladu s v\u00fdsledkem<\/strong>, kter\u00fd n\u00e1m vyjde, kdy\u017e zn\u00e1me z\u00e1klad dan\u011b a chceme vypo\u010d\u00edtat v\u00fd\u0161i DPH: 49\u00a0586,78\u00a0K\u010d\u00a0\u00d7\u00a00,21 = <strong>10\u00a0413,22\u00a0K\u010d<\/strong>.<br \/><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\/1507\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1507\">\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><\/p>\n<h2>P\u0159\u00edklad 3: Jak spr\u00e1vn\u011b zaokrouhlovat<\/h2>\n<p>Na dal\u0161\u00edm v\u00fdpo\u010dtu dan\u011b podle nov\u00e9ho matematick\u00e9ho zp\u016fsobu v\u00e1m je\u0161t\u011b uk\u00e1\u017eeme, <strong>jak spr\u00e1vn\u011b zaokrouhlovat<\/strong>.<\/p>\n<p>Pracujeme s <strong>bezhotovostn\u00ed<\/strong> \u010d\u00e1stkou 120\u00a0000 K\u010d v\u010detn\u011b DPH 21\u00a0%. Vypo\u010d\u00edt\u00e1me si da\u0148 podobn\u011b jako ve druh\u00e9m p\u0159\u00edkladu, tedy matematickou metodou shora: 120\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a0(120\u00a0000\/1,21) = <strong>20\u00a0826,45\u00a0K\u010d<\/strong>. Z\u00e1klad dan\u011b vyjde: 120\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a020\u00a0826,45\u00a0K\u010d = <strong>99\u00a0173,55\u00a0K\u010d<\/strong>.<\/p>\n<p>D\u0159\u00edve jsme mohli zaokrouhlit da\u0148 na cel\u00e9 \u010d\u00edslo a vypo\u010d\u00edtat z\u00e1klad dan\u011b: 120\u00a0000\u00a0K\u010d\u00a0&#8211;\u00a020\u00a0826\u00a0K\u010d = <strong>99\u00a0174\u00a0K\u010d<\/strong>. 45 hal\u00e9\u0159\u016f, kter\u00e9 jsme u\u0161et\u0159ili zaokrouhlen\u00edm, jsme tak nemuseli zapo\u010d\u00edtat do z\u00e1kladu dan\u011b a odv\u00e1d\u011bt st\u00e1tu.<\/p>\n<p>Nov\u011b mus\u00edme bezhotovostn\u00ed \u010d\u00e1stku uv\u00e1d\u011bt <strong>s dv\u011bma desetinn\u00fdmi \u010d\u00edsly<\/strong>, tak\u017ee si u\u017e drobn\u00e9 \u010d\u00e1stky vznikl\u00e9 zaokrouhlen\u00edm neode\u010dteme.<\/p>\n<p>Pokud ov\u0161em po\u010d\u00edt\u00e1me da\u0148 z hotovostn\u00ed platby 120\u00a0000\u00a0K\u010d, st\u00e1le m\u016f\u017eeme zaokrouhlit na nejbli\u017e\u0161\u00ed celou korunu a rozd\u00edl 0,45 K\u010d vylou\u010dit ze z\u00e1kladu dan\u011b.<\/p>\n<h2>Co z toho plyne pro u\u017eivatele Money<\/h2>\n<p>Va\u0161e Money je na v\u0161echny tyto legislativn\u00ed zm\u011bny p\u0159ipraven\u00e9 u\u017e od letn\u00edch pr\u00e1zdnin 2019, tak\u017ee nemus\u00edte nic \u0159e\u0161it. <strong>V\u0161echno pot\u0159ebn\u00e9 jsme v Money aktualizovali.<\/strong><\/p>\n<p class=\"p1\">\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/p>\n<p>Nezapome\u0148te, \u017ee se novinky v DPH t\u00fdkaj\u00ed t\u0159eba i EET softwaru, kter\u00fd je t\u0159eba aktualizovat. P\u0159e\u010dt\u011bte si o tom v\u00edce v EET poradn\u011b.<\/p>\n\n\n<h2 class=\"wp-block-heading\">P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma DPH:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/\">Co je DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">Sazby DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registr pl\u00e1tc\u016f k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">Jak na registraci k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">Identifikovan\u00e1 osoba k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">Vr\u00e1cen\u00ed DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon o DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/\">Jak na z\u00e1lohy v DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">Dobrovoln\u00fd pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/elektronicke-podani-danoveho-priznani-k-dph-jak-ho-podat-z-ucetniho-systemu\/\">Elektronick\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">Jak vyplnit formul\u00e1\u0159 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">Kompletn\u00ed pr\u016fvodce p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bna z\u00e1kona se dotkla v\u00fdpo\u010dtu DPH shora, p\u0159i kter\u00e9m zn\u00e1te cenu s DPH a dopo\u010d\u00edt\u00e1v\u00e1te da\u0148 a z\u00e1klad dan\u011b. V\u00fdpo\u010det zdola, kdy zn\u00e1te z\u00e1klad dan\u011b &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1508,"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":[65,121],"class_list":["post-1507","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\/1507","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=1507"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1507\/revisions"}],"predecessor-version":[{"id":17130,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1507\/revisions\/17130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1508"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}