{"id":15482,"date":"2024-09-16T19:26:19","date_gmt":"2024-09-16T17:26:19","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15482"},"modified":"2024-09-16T20:47:16","modified_gmt":"2024-09-16T18:47:16","slug":"dary-na-povodne-2024-a-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dary-na-povodne-2024-a-dph\/","title":{"rendered":"Dary na povodn\u011b 2024 a DPH"},"content":{"rendered":"<h2>Dary na povodn\u011b 2024 a DPH<\/h2>\n<p>Povinnost \u010di nepovinnost vr\u00e1tit st\u00e1tu ji\u017e d\u0159\u00edve uplatn\u011bn\u00e9 DPH \u0159e\u0161\u00ed z\u00e1kon \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty, v\u00a0platn\u00e9m zn\u011bn\u00ed (d\u00e1le jen \u201eZDPH\u201c).<\/p>\n<p><strong>Finan\u010dn\u00ed dary:<\/strong><\/p>\n<p>Obecn\u011b se u finan\u010dn\u00edch dar\u016f DPH neuplat\u0148uje. Poskytnut\u00ed finan\u010dn\u00edch dar\u016f charitativn\u00edm, humanit\u00e1rn\u00edm nebo dobro\u010dinn\u00fdm organizac\u00edm, ale tak\u00e9 p\u0159\u00edmo jednotliv\u00fdm osob\u00e1m, v hotovostn\u00ed nebo bezhotovostn\u00ed form\u011b nen\u00ed p\u0159edm\u011btem dan\u011b podle z\u00e1kona o DPH, nebo\u0165 finan\u010dn\u00ed dary se nepova\u017euj\u00ed za dod\u00e1n\u00ed zbo\u017e\u00ed ani poskytnut\u00ed slu\u017eby.<\/p>\n<p><strong>V\u011bcn\u00e9 dary:<\/strong><\/p>\n<p>Jedn\u00e1 se p\u0159ev\u00e1\u017en\u011b o darov\u00e1n\u00ed materi\u00e1lu, zbo\u017e\u00ed a jin\u00e9ho kr\u00e1tkodob\u00e9ho a dlouhodob\u00e9ho majetku. Z\u00e1kon pak d\u011bl\u00ed dal\u0161\u00ed povinnosti d\u00e1rce, pl\u00e1tce DPH, dle statusu p\u0159\u00edjemce dar\u016f a dle skute\u010dnosti, zda byl u p\u0159edm\u011btn\u00e9ho obchodn\u00edho majetku uplatn\u011bn n\u00e1rok na <strong>odpo\u010det dan\u011b p\u0159i n\u00e1kupu<\/strong> \u010di nikoliv.<\/p>\n<h2>Povinnost vypo\u0159\u00e1d\u00e1n\u00ed DPH u nepen\u011b\u017en\u00edch dar\u016f<\/h2>\n<p>Darov\u00e1n\u00ed zbo\u017e\u00ed, u kter\u00e9ho si <strong>pl\u00e1tce DPH<\/strong> uplatnil od st\u00e1tu n\u00e1rok na odpo\u010det dan\u011b se pova\u017euje za fiktivn\u00ed dod\u00e1n\u00ed zbo\u017e\u00ed za \u00faplatu podle \u00a7 13 odst. 4 p\u00edsm. a) ZDPH.<\/p>\n<p>Za dod\u00e1n\u00ed zbo\u017e\u00ed za \u00faplatu se pova\u017euje tak\u00e9 pou\u017eit\u00ed <strong>hmotn\u00e9ho majetku<\/strong> (nap\u0159. automobilu) pro \u00fa\u010dely nesouvisej\u00edc\u00ed s uskute\u010d\u0148ov\u00e1n\u00edm ekonomick\u00fdch \u010dinnost\u00ed pl\u00e1tce viz \u00a7 13 odst. 5 ZDPH.<\/p>\n<h3>13 odst. 5 ZDPH<\/h3>\n<p>Pou\u017eit\u00edm <strong>hmotn\u00e9ho majetku<\/strong> pro \u00fa\u010dely nesouvisej\u00edc\u00ed s uskute\u010d\u0148ov\u00e1n\u00edm ekonomick\u00fdch \u010dinnost\u00ed pl\u00e1tce se pro \u00fa\u010dely ZDPH rozum\u00ed tak\u00e9:<\/p>\n<ul>\n<li><strong>trval\u00e9<\/strong> pou\u017eit\u00ed obchodn\u00edho majetku pl\u00e1tcem pro jeho osobn\u00ed spot\u0159ebu nebo jeho zam\u011bstnanc\u016f,<\/li>\n<li><strong>trval\u00e9 <\/strong>pou\u017eit\u00ed pro <strong>jin\u00e9 \u00fa\u010dely<\/strong> ne\u017e souvisej\u00edc\u00ed s uskute\u010d\u0148ov\u00e1n\u00edm jeho ekonomick\u00fdch \u010dinnost\u00ed, a poskytnut\u00ed obchodn\u00edho majetku <strong>bez \u00faplaty<\/strong>, pokud byl u tohoto majetku nebo jeho \u010d\u00e1sti uplatn\u011bn odpo\u010det dan\u011b.<\/li>\n<\/ul>\n<p>Posledn\u00ed v\u011bta vymezuje darov\u00e1n\u00ed zbo\u017e\u00ed (jak\u00e9hokoliv hmotn\u00e9ho obchodn\u00edho majetku), u kter\u00e9ho si pl\u00e1tce DPH <strong>uplatnil n\u00e1rok na odpo\u010det dan\u011b<\/strong>. Z\u00a0v\u00fd\u0161e uveden\u00e9ho tedy plyne pl\u00e1tci povinnost uplatnit da\u0148 na v\u00fdstupu.<\/p>\n<p>Z\u00e1kladem dan\u011b je cena zbo\u017e\u00ed nebo cena obdobn\u00e9ho zbo\u017e\u00ed, za kterou by bylo mo\u017en\u00e9 zbo\u017e\u00ed po\u0159\u00eddit ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed podle <strong>\u00a7 36 odst. 6 p\u00edsm. a) ZDPH<\/strong>. Pokud cenu nelze ur\u010dit, stanov\u00ed ji pl\u00e1tce jako v\u00fd\u0161i celkov\u00fdch n\u00e1klad\u016f vynalo\u017een\u00fdch na dod\u00e1n\u00ed zbo\u017e\u00ed ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n<p><strong>Pozor: za nepen\u011b\u017eit\u00fd dar lze pova\u017eovat tak\u00e9 vlastn\u00ed bez\u00faplatn\u00e9 poskytnut\u00e9 slu\u017eby!<\/strong><\/p>\n<div><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\/15482\">\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\/15482\">\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><\/div>\n<h3>14 odst. 4 ZDPH<\/h3>\n<p>Za poskytnut\u00ed slu\u017eby pro \u00fa\u010dely nesouvisej\u00edc\u00ed s uskute\u010d\u0148ov\u00e1n\u00edm ekonomick\u00fdch \u010dinnost\u00ed pl\u00e1tce rozum\u00ed tak\u00e9:<\/p>\n<ul>\n<li>poskytnut\u00ed slu\u017eby pl\u00e1tcem <strong>bez \u00faplaty <\/strong>pro osobn\u00ed spot\u0159ebu pl\u00e1tce nebo jeho zam\u011bstnanc\u016f,<\/li>\n<li>nebo <strong>jin\u00e9 \u00fa\u010dely<\/strong> ne\u017e souvisej\u00edc\u00edch s uskute\u010d\u0148ov\u00e1n\u00edm jeho ekonomick\u00fdch \u010dinnost\u00ed,<\/li>\n<li>pokud u p\u0159\u00edmo souvisej\u00edc\u00edch p\u0159ijat\u00fdch pln\u011bn\u00ed <strong>byl uplatn\u011bn odpo\u010det dan\u011b.<\/strong><\/li>\n<\/ul>\n<p>Z\u00e1kladem dan\u011b je v p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o poskytnut\u00ed slu\u017eby v\u00fd\u0161e celkov\u00fdch n\u00e1klad\u016f vynalo\u017een\u00fdch na poskytnut\u00ed slu\u017eby ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed, viz ustanoven\u00ed <strong>\u00a7 36 odst. 6 p\u00edsm. b) ZDPH<\/strong>.<\/p>\n<p>Zda se bude jednat u takto poskytnut\u00fdch dar\u016f na z\u00e1plavy a povodn\u011b o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj \u010di nikoli se do\u010dtete v\u00a0na\u0161em \u010dl\u00e1nku\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dary-na-zaplavy-a-povodne-2024-danove\/\"><strong>Dary na z\u00e1plavy a povodn\u011b 2024 &#8211; da\u0148ov\u011b<\/strong><\/a>.<\/p>\n<h3>P\u0159\u00edklad: darovan\u00ed zbo\u017e\u00ed a povinnost vr\u00e1cen\u00ed DPH<\/h3>\n<p><em>Firma s.r.o., pl\u00e1tce DPH, nakoupila v\u00a0\u010dervnu 2024 celkem 100 kus\u016f autol\u00e9k\u00e1rni\u010dek za \u00fa\u010delem jejich dal\u0161\u00edho prodeje. P\u0159i povodn\u00edch v\u00a0z\u00e1\u0159\u00ed 2024 darovala polovinu t\u011bchto l\u00e9k\u00e1rni\u010dek dobrovoln\u00fdm hasi\u010d\u016fm. Po\u0159izovac\u00ed cena jedn\u00e9 autol\u00e9k\u00e1rni\u010dky byla 200 K\u010d bez DPH. <\/em><\/p>\n<p><em>P\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed v\u00a06\/2024 uplatnila firma s.r.o. n\u00e1rok na odpo\u010det dan\u011b na vstupu: <\/em><\/p>\n<ul>\n<li><em>celkem za 100 kus\u016f zbo\u017e\u00ed <\/em><\/li>\n<li><em>z\u00e1klad dan\u011b na \u0159\u00e1dku 40 DPH \u010dinil 20\u00a0000 K\u010d<\/em><\/li>\n<li><em>n\u00e1rokovan\u00e9 DPH ve v\u00fd\u0161i 4\u00a0200 K\u010d<\/em><\/li>\n<\/ul>\n<p><em>V\u00a0okam\u017eiku darov\u00e1n\u00ed zbo\u017e\u00ed v\u00a09\/2024 mus\u00ed firma s.r.o. vr\u00e1tit d\u0159\u00edve uplatn\u011bn\u00fd n\u00e1rok na odpo\u010det dan\u011b:<\/em><\/p>\n<ul>\n<li><em>celkem za 50 kus\u016f zbo\u017e\u00ed <\/em><\/li>\n<li><em>z\u00e1klad dan\u011b na \u0159\u00e1dku 1 DPH bude \u010dinit 10\u00a0000 K\u010d<\/em><\/li>\n<li><em>vr\u00e1cen\u00e9 DPH ve v\u00fd\u0161i 2\u00a0100 K\u010d<\/em><\/li>\n<\/ul>\n<h3>P\u0159\u00edklad: darovan\u00ed automobilu a povinnost vr\u00e1cen\u00ed DPH<\/h3>\n<p><em>Firma a.s., pl\u00e1tce DPH, m\u00e1 ve sv\u00e9m obchodn\u00edm majetku star\u0161\u00ed n\u00e1kladn\u00ed automobil, kter\u00fd po\u0159\u00eddila v\u00a0roce 2018 za cenu 1\u00a0000\u00a0000 K\u010d bez DPH a n\u00e1rokovala si pln\u00fd odpo\u010det DPH ve v\u00fd\u0161i 210\u00a0000 K\u010d. V\u00a0z\u00e1\u0159\u00ed 2024 darovala tento automobil obci. <\/em><\/p>\n<p><em>Vzhledem ke skute\u010dnosti, \u017ee byl ji\u017e d\u0159\u00edve uplatn\u011bn n\u00e1rok na odpo\u010det DPH, m\u00e1 nyn\u00ed pl\u00e1tce DPH povinnost vypo\u0159\u00e1dat DPH na v\u00fdstupu. Jak to provede, jestli\u017ee je n\u00e1kladn\u00ed automobil da\u0148ov\u011b ji\u017e pln\u011b odeps\u00e1n? Jeho z\u016fstatkov\u00e1 cena pro \u00fa\u010dely dan\u011b z\u00a0p\u0159\u00edjm\u016f tedy \u010din\u00ed 0 K\u010d. <\/em><\/p>\n<p><em>V \u00a7 36 odst. 6 p\u00edsm. a) ZDPH nalezneme odpov\u011b\u010f: pokud jde o darov\u00e1n\u00ed majetku, u n\u011bho\u017e byl p\u0159i po\u0159\u00edzen\u00ed uplatn\u011bn odpo\u010det dan\u011b, z\u00e1kladem dan\u011b je <strong>cena obvykl\u00e1<\/strong> ur\u010dena <strong>ke dni uskute\u010dn\u011bn\u00ed<\/strong> zdaniteln\u00e9ho pln\u011bn\u00ed. Z\u00e1kladem dan\u011b je v tomto p\u0159\u00edpad\u011b cena, za kterou by bylo mo\u017en\u00e9 automobil k datu uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed po\u0159\u00eddit (nap\u0159\u00edklad cena vozidla srovnateln\u00e9ho typu a st\u00e1\u0159\u00ed v\u00a0autobazaru). Pokud se takovou cenu nepoda\u0159\u00ed prokazateln\u011b ur\u010dit (zjistit), pak je dal\u0161\u00edm \u0159e\u0161en\u00edm pou\u017e\u00edt ke stanoven\u00ed z\u00e1kladu dan\u011b posudek znalce. <\/em><\/p>\n<p><strong><em>Pozor: nen\u00ed tak rozhoduj\u00edc\u00ed, za jakou cenu eviduje poplatn\u00edk tento automobil ve sv\u00e9m \u00fa\u010detnictv\u00ed!\u00a0\u00a0 <\/em><\/strong><\/p>\n<p><em>Pokud bude aktu\u00e1ln\u00ed tr\u017en\u00ed cena n\u00e1kladn\u00edho automobilu \u010dinit nap\u0159\u00edklad 400\u00a0000 K\u010d v\u010detn\u011b DPH, pak mus\u00ed firma a.s. v\u00a0okam\u017eiku poskytnut\u00ed daru (dnem fyzick\u00e9ho p\u0159ed\u00e1n\u00ed automobilu) vr\u00e1tit st\u00e1tu DPH z\u00a0\u010d\u00e1stky 400\u00a0000 K\u010d v\u010detn\u011b. <\/em><\/p>\n<p><em>Firma a.s. tedy vyk\u00e1\u017ee v\u00a0DPH za m\u011bs\u00edc 9\/2024 n\u00e1sleduj\u00edc\u00ed: <\/em><\/p>\n<ul>\n<li><em>z\u00e1klad dan\u011b ve v\u00fd\u0161i 330\u00a0578 K\u010d na \u0159\u00e1dku 1 DPH<\/em><\/li>\n<li><em>vr\u00e1cen\u00e9 DPH ve v\u00fd\u0161i 69\u00a0422 K\u010d<\/em><\/li>\n<\/ul>\n<div>\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  <\/div>\n<h3>P\u0159\u00edklad: darovan\u00ed slu\u017eby a povinnost vr\u00e1cen\u00ed DPH<\/h3>\n<p><em>Spole\u010dnost SW s.r.o. poskytla po povodn\u00edch ps\u00edmu \u00fatulku zdarma na zak\u00e1zku vytvo\u0159en\u00fd software. <\/em><\/p>\n<p><em>Firma vy\u010d\u00edsl\u00ed ve\u0161ker\u00e9 vlastn\u00ed n\u00e1klady (v\u010detn\u011b pod\u00edlu mzdov\u00fdch a re\u017eijn\u00edch n\u00e1klad\u016f) a provede jejich aktivaci, n\u00e1sledn\u011b zachyt\u00ed darov\u00e1n\u00ed p\u0159edm\u011btn\u00e9ho nehmotn\u00e9ho majetku ve sv\u00e9m \u00fa\u010detnictv\u00ed a tak\u00e9 v\u00a0z\u00e1znamn\u00ed povinnosti pro \u00fa\u010dely DPH. DPH na v\u00fdstupu odvede z\u00a0takto zji\u0161t\u011bn\u00e9 ceny (pozor v\u010detn\u011b v\u00fd\u0161e zm\u00edn\u011bn\u00fdch mzdov\u00fdch n\u00e1klad\u016f), p\u0159\u00edpadn\u011b z\u00a0obvykl\u00e9 prodejn\u00ed ceny. <\/em><\/p>\n<h3>P\u0159\u00edklad: v\u011bcn\u00fd dar bez povinnosti odvodu DPH<\/h3>\n<p><em>Pl\u00e1tce DPH nakoupil PC tablety za \u00fa\u010delem jejich darov\u00e1n\u00ed soukrom\u00e9 \u0161kole, tak aby se jejich \u017e\u00e1ci posti\u017een\u00ed povodn\u011bmi mohli p\u0159ipravovat na v\u00fduku z\u00a0domova. Hodnota jednoho tabletu \u010dinila 3\u00a0000 K\u010d v\u010detn\u011b DPH.<\/em><\/p>\n<p><em>V\u00a0tomto p\u0159\u00edpad\u011b si pl\u00e1tce DPH nem\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det dan\u011b v\u00a0souladu s \u00a7 72 a n\u00e1sl. ZDPH, nebo\u0165 nakoupen\u00e9 tablety <strong>nejsou<\/strong> ji\u017e dle p\u016fvodn\u00edho z\u00e1m\u011bru ur\u010deny k ekonomick\u00e9 \u010dinnosti pl\u00e1tce. Proto\u017ee si pl\u00e1tce <strong>neuplatn\u00ed <\/strong>n\u00e1rok na odpo\u010det dan\u011b (proto\u017ee nem\u016f\u017ee), nem\u00e1 povinnost p\u0159iznat ani da\u0148 na v\u00fdstupu.<\/em><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V\u0161echny tiskov\u00e9 seznamy a formul\u00e1\u0159e pravideln\u011b upravujeme podle platn\u00fdch z\u00e1kon\u016f p\u0159i ka\u017ed\u00e9 aktualizaci <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a>. Program V\u00e1m tak\u00e9 pom\u016f\u017ee p\u0159edp\u0159ipravit p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty, kontroln\u00ed hl\u00e1\u0161en\u00ed a p\u0159\u00edpadn\u011b tak\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dary na povodn\u011b 2024 a DPH Povinnost \u010di nepovinnost vr\u00e1tit st\u00e1tu ji\u017e d\u0159\u00edve uplatn\u011bn\u00e9 DPH \u0159e\u0161\u00ed z\u00e1kon \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty, v\u00a0platn\u00e9m &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15483,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[64,65],"class_list":["post-15482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15482","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=15482"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15482\/revisions"}],"predecessor-version":[{"id":15507,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15482\/revisions\/15507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15483"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}