{"id":1720,"date":"2025-04-08T14:55:38","date_gmt":"2025-04-08T12:55:38","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/identifikovana-osoba\/"},"modified":"2025-05-26T09:45:17","modified_gmt":"2025-05-26T07:45:17","slug":"identifikovana-osoba","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/identifikovana-osoba\/","title":{"rendered":"Co je identifikovan\u00e1 osoba a jak se registrovat?"},"content":{"rendered":"<p>Osoba identifikovan\u00e1 k dani je speci\u00e1ln\u00ed forma pl\u00e1tce DPH jen pro p\u0159eshrani\u010dn\u00ed pln\u011bn\u00ed. D\u016fvodem vzniku je to, aby se podnikatel\u00e9 s p\u0159eshrani\u010dn\u00edm pln\u011bn\u00edm nemuseli nutn\u011b hned registrovat jako plnohodnotn\u00ed pl\u00e1tci DPH. V \u010cesk\u00e9 republice z\u016fst\u00e1v\u00e1 nepl\u00e1tcem.<\/p>\n<h2>Situac\u00ed, kdy je z v\u00e1s identifikovan\u00e1 osoba<\/h2>\n<p><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235\">Z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty<\/a> definuje \u0161est situac\u00ed, kdy se z v\u00e1s stane identifikovan\u00e1 osoba.<\/p>\n<ul>\n<li>Nejste pl\u00e1tcem DPH a <strong>z jin\u00e9 zem\u011b EU kupujete zbo\u017e\u00ed, za kter\u00e9 plat\u00edte DPH<\/strong>. Nez\u00e1le\u017e\u00ed na tom, jestli jste osoba povinn\u00e1 k dani nebo nepovinn\u00e1.<br \/>\nM\u00e1 to jednu v\u00fdjimku \u2013 pokud jste prost\u0159edn\u00edk v tzv. <strong>t\u0159\u00edstrann\u00e9m obchodu<\/strong> (zjednodu\u0161en\u00fd postup obchodu mezi zem\u011bmi EU), identifikovan\u00e1 osoba se z v\u00e1s nestane.<\/li>\n<li>Jste osoba povinn\u00e1 k dani, ale nejste pl\u00e1tcem DPH a m\u00e1te s\u00eddlo nebo provozovnu v \u010cR a z\u00e1rove\u0148:\n<ul>\n<li><strong>Z \u010cR poskytnete slu\u017ebu<\/strong>, dod\u00e1te zbo\u017e\u00ed s instalac\u00ed nebo mont\u00e1\u017e\u00ed \u010di dod\u00e1te zbo\u017e\u00ed soustavami nebo s\u00edt\u011bmi osob\u011b neusazen\u00e9 v \u010cR (tedy se s\u00eddlem kdekoliv v zahrani\u010d\u00ed).<\/li>\n<li>Poskytnete <strong>slu\u017ebu s m\u00edstem pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU<\/strong> podle ustanoven\u00ed \u00a7 9 odst. 1 z\u00e1kona o DPH.<br \/>\nV\u00fdjimku m\u00e1te v p\u0159\u00edpad\u011b, kdy je slu\u017eba v dan\u00e9m st\u00e1t\u011b <strong>osvobozen\u00e1 od dan\u011b<\/strong>.<\/li>\n<li>Poskytnete vybran\u00e9 slu\u017eby v tzv. zvl\u00e1\u0161tn\u00edm re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta.<\/li>\n<\/ul>\n<\/li>\n<li>Jste bu\u010f osoba povinn\u00e1 k dani, kter\u00e1 nen\u00ed pl\u00e1tcem DPH, nebo jste pr\u00e1vnick\u00e1 osoba nepovinn\u00e1 k dani. Z \u010cR <strong>po\u0159izujete zbo\u017e\u00ed z jin\u00e9 zem\u011b EU<\/strong> podle \u00a7 2b z\u00e1kona o DPH.<\/li>\n<li>Jako identifikovan\u00e1 osoba se zaregistrujete sami p\u0159edem, proto\u017ee se v\u00e1s <strong>brzy bude t\u00fdkat jedna ze zm\u00edn\u011bn\u00fdch situac\u00ed<\/strong>.<\/li>\n<\/ul>\n<h2>Jak a kde se zaregistrovat jako identifikovan\u00e1 osoba<\/h2>\n<p><strong>Do 15 dn\u016f<\/strong> od n\u011bkter\u00e9 ze zm\u00edn\u011bn\u00fdch situac\u00ed podejte p\u0159ihl\u00e1\u0161ku k registraci identifikovan\u00e9 osoby. Vy\u0159\u00edd\u00edte to <strong>na finan\u010dn\u00edm \u00fa\u0159ad\u011b<\/strong>, kde budou cht\u00edt v\u011bd\u011bt va\u0161e:<\/p>\n<ul>\n<li>rodn\u00e9 \u010d\u00edslo,<\/li>\n<li>\u010d\u00edslo \u00fa\u010dtu,<\/li>\n<li>po\u010det tr\u017eeb za posledn\u00edch 12 m\u011bs\u00edc\u016f<\/li>\n<li>a p\u0159ehled v\u00fdd\u011blk\u016f za posledn\u00ed t\u0159i roky.<\/li>\n<\/ul>\n<h2>P\u0159izn\u00e1n\u00ed dan\u011b a dal\u0161\u00ed povinnosti<\/h2>\n<p>P\u0159i tuzemsk\u00fdch transakc\u00edch fungujete jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/platce-nebo-neplatce-dph-co-si-jako-podnikatel-zvolit\/\"><strong>nepl\u00e1tce DPH<\/strong><\/a>. Kdy\u017e v\u00e1m ale p\u0159ijdou pen\u00edze ze zahrani\u010d\u00ed, plat\u00edte DPH.<\/p>\n<p>Z\u00e1rove\u0148 pod\u00e1v\u00e1te <strong>souhrnn\u00e9 hl\u00e1\u0161en\u00ed<\/strong> \u2013 do 25 dn\u00ed od m\u011bs\u00edce, kdy jste poskytli slu\u017ebu do zahrani\u010d\u00ed. Povinnost <strong>kontroln\u00edho hl\u00e1\u0161en\u00ed<\/strong> se na v\u00e1s nevztahuje.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Osoba identifikovan\u00e1 k dani je speci\u00e1ln\u00ed forma pl\u00e1tce DPH jen pro p\u0159eshrani\u010dn\u00ed pln\u011bn\u00ed. D\u016fvodem vzniku je to, aby se podnikatel\u00e9 s p\u0159eshrani\u010dn\u00edm pln\u011bn\u00edm nemuseli nutn\u011b &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1721,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1720","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=1720"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1720\/revisions"}],"predecessor-version":[{"id":17445,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1720\/revisions\/17445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1721"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}