{"id":155,"date":"2025-01-14T11:00:21","date_gmt":"2025-01-14T10:00:21","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dodani-zbozi-s-montazi-ci-instalaci-z-pohledu-dph\/"},"modified":"2025-01-14T11:00:25","modified_gmt":"2025-01-14T10:00:25","slug":"dodani-zbozi-s-montazi-ci-instalaci-z-pohledu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodani-zbozi-s-montazi-ci-instalaci-z-pohledu-dph\/","title":{"rendered":"Dod\u00e1n\u00ed zbo\u017e\u00ed s mont\u00e1\u017e\u00ed \u010di instalac\u00ed z pohledu DPH"},"content":{"rendered":"<h2>1. M\u00edsto pln\u011bn\u00ed<\/h2>\n<p>Za naprosto z\u00e1sadn\u00ed pro uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eDPH&#8220;) u dod\u00e1n\u00ed zbo\u017e\u00ed s jeho instalac\u00ed \u010di mont\u00e1\u017e\u00ed, je ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed. M\u00edsto pln\u011bn\u00ed je stanoveno v ustanoven\u00ed \u00a7 7 odst. 6 z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, v platn\u00e9m zn\u011bn\u00ed (d\u00e1le jen \u201eZDPH&#8220;):<\/p>\n<p><em>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed s instalac\u00ed nebo mont\u00e1\u017e\u00ed se za m\u00edsto pln\u011bn\u00ed pova\u017euje m\u00edsto, kde je zbo\u017e\u00ed instalov\u00e1no nebo smontov\u00e1no.<\/em><\/p>\n<p><strong><em>Z t\u00e9to definice je z\u0159ejm\u00e9, \u017ee pokud je zbo\u017e\u00ed dod\u00e1no s jeho instalac\u00ed nebo mont\u00e1\u017e\u00ed a instalace \u010di mont\u00e1\u017e je provedena na Slovensku, pak je m\u00edsto pln\u011bn\u00ed na Slovensku a tud\u00ed\u017e nelze aplikovat \u010desk\u00e9 DPH ani \u010desk\u00fd ZDPH.<\/em><\/strong><\/p>\n<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\/155\">\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\/155\">\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>\n<h2>2. Dod\u00e1n\u00ed zbo\u017e\u00ed s jeho instalac\u00ed nebo mont\u00e1\u017e\u00ed na Slovensku osob\u011b registrovan\u00e9 k DPH tamt\u00e9\u017e<\/h2>\n<ul>\n<li>\u010desk\u00fd pl\u00e1tce mus\u00ed vystavit da\u0148ov\u00fd doklad, kter\u00fd mus\u00ed obsahovat:\n<ul>\n<li>obchodn\u00ed firmu nebo jm\u00e9no a p\u0159\u00edjmen\u00ed, pop\u0159\u00edpad\u011b n\u00e1zev, dodatek ke jm\u00e9nu a p\u0159\u00edjmen\u00ed nebo n\u00e1zvu, s\u00eddlo nebo m\u00edsto podnik\u00e1n\u00ed pl\u00e1tce, kter\u00fd poskytuje slu\u017ebu,<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo pl\u00e1tce, kter\u00fd poskytuje slu\u017ebu,<\/li>\n<li>n\u00e1zev, s\u00eddlo nebo m\u00edsto podnik\u00e1n\u00ed osoby, kter\u00e9 je slu\u017eba poskytov\u00e1na,<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo osoby, kter\u00e9 je slu\u017eba poskytov\u00e1na, v\u010detn\u011b k\u00f3du zem\u011b,<\/li>\n<li>eviden\u010dn\u00ed \u010d\u00edslo da\u0148ov\u00e9ho dokladu,<\/li>\n<li>rozsah a p\u0159edm\u011bt poskytovan\u00e9 slu\u017eby,<\/li>\n<li>datum vystaven\u00ed da\u0148ov\u00e9ho dokladu,<\/li>\n<li>datum uskute\u010dn\u011bn\u00ed slu\u017eby nebo datum p\u0159ijet\u00ed platby, podle toho, kter\u00fd den nastane d\u0159\u00edve, pokud se li\u0161\u00ed od data vystaven\u00ed da\u0148ov\u00e9ho dokladu,<\/li>\n<li>z\u00e1klad dan\u011b,<\/li>\n<li><strong>odkaz na p\u0159\u00edslu\u0161n\u00e9 ustanoven\u00ed tohoto z\u00e1kona, podle kter\u00e9ho je m\u00edsto pln\u011bn\u00ed mimo tuzemsko,<\/strong><\/li>\n<li><strong>pokud je da\u0148 ve st\u00e1t\u011b, ve kter\u00e9m se nach\u00e1z\u00ed m\u00edsto pln\u011bn\u00ed, povinna p\u0159iznat a zaplatit osoba, kter\u00e9 je slu\u017eba poskytov\u00e1na, sd\u011blen\u00ed o t\u00e9to skute\u010dnosti.<br \/>\n<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>\u010desk\u00fd pl\u00e1tce toto pln\u011bn\u00ed uvede do \u0159. 26 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/li>\n<li>pln\u011bn\u00ed se neuv\u00e1d\u00ed do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed<\/li>\n<li>slovensk\u00e9 DPH vypo\u0159\u00e1d\u00e1v\u00e1 v syst\u00e9mu \u201ereverse-charge&#8220; osoba registrovan\u00e1 k DPH na Slovensku.<\/li>\n<\/ul>\n<p>Na z\u00e1v\u011br bych cht\u011bl zd\u016fraznit, \u017ee pokud by v\u0161ak\u00a0<strong>dod\u00e1n\u00ed zbo\u017e\u00ed s jeho instalac\u00ed \u010di mont\u00e1\u017e\u00ed bylo dod\u00e1no osob\u011b neregistrovan\u00e9 ke slovensk\u00e9mu DPH, pak vznik\u00e1 \u010desk\u00e9mu dodavateli povinnost se zaregistrovat na Slovensku k tamn\u00ed DPH a vznik\u00e1 mu povinnost z tohoto pln\u011bn\u00ed odv\u00e9st slovensk\u00e9 DPH na Slovensku.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u00edsto pln\u011bn\u00ed Za naprosto z\u00e1sadn\u00ed pro uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eDPH&#8220;) u dod\u00e1n\u00ed zbo\u017e\u00ed s jeho instalac\u00ed \u010di mont\u00e1\u017e\u00ed, je ur\u010den\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16321,"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],"class_list":["post-155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/155","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=155"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/155\/revisions"}],"predecessor-version":[{"id":16323,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/155\/revisions\/16323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16321"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}