{"id":17645,"date":"2026-02-20T19:13:04","date_gmt":"2026-02-20T18:13:04","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17645"},"modified":"2026-02-20T19:13:36","modified_gmt":"2026-02-20T18:13:36","slug":"povinne-vraceni-dph-z-neuhrazenych-zavazku-od-2025-co-byste-meli-vedet","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinne-vraceni-dph-z-neuhrazenych-zavazku-od-2025-co-byste-meli-vedet\/","title":{"rendered":"Povinn\u00e9 vracen\u00ed DPH z neuhrazen\u00fdch z\u00e1vazk\u016f v roce 2026: na co si d\u00e1t pozor"},"content":{"rendered":"

Jak to funguje<\/h2>\n

Pokud odb\u011bratel nezaplat\u00ed fakturu do 6 m\u011bs\u00edc\u016f <\/strong> od jej\u00ed splatnosti, m\u00e1 povinnost sn\u00ed\u017eit uplatn\u011bn\u00fd odpo\u010det dan\u011b o \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed nezaplacen\u00e9 \u00faplat\u011b. Tzn. vr\u00e1t\u00ed \u010d\u00e1stku DPH, kterou si p\u016fvodn\u011b ode\u010detl <\/strong> ve sv\u00e9m p\u0159izn\u00e1n\u00ed k DPH. Tento proces plat\u00ed bez ohledu na to, zda odb\u011bratel fakturu proplat\u00ed pozd\u011bji.<\/p>\n

Vr\u00e1cen\u00ed odpo\u010dtu z neuhrazen\u00e9 faktury mus\u00ed odb\u011bratel prov\u00e9st v p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed (m\u011bs\u00edc), kdy lh\u016fta 6 m\u011bs\u00edc\u016f vypr\u0161ela.<\/p>\n

P\u0159\u00edklad<\/strong>: Pokud va\u0161e p\u0159ijat\u00e1 faktura byla splatn\u00e1 15. ledna 2025, m\u00e1te \u010das do konce \u010dervence 2026 na to, abyste \u010d\u00e1stku zaplatili. Pokud platbu do konce \u010dervence neprovedete, mus\u00edte vr\u00e1tit odpov\u00eddaj\u00edc\u00ed \u010d\u00e1st DPH, kterou jste si ode\u010detli, a to v p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed \u010dervenec 2026.<\/p>\n

V p\u0159\u00edpad\u011b \u010d\u00e1ste\u010dn\u00e9 \u00fahrady faktury se odpo\u010det DPH sni\u017euje pouze v pom\u011brn\u00e9 v\u00fd\u0161i.<\/p>\n

Tato povinnost neplat\u00ed pro pln\u011bn\u00ed, kter\u00e9 podl\u00e9haj\u00ed re\u017eimu reverse charge<\/a> (ani tuzemsk\u00fd, ani p\u0159enesen\u00fd).<\/p>\n

Pro\u010d tato povinnost vznikla<\/h2>\n

C\u00edlem t\u00e9to legislativy je pos\u00edlit platebn\u00ed discipl\u00ednu <\/strong> a zabr\u00e1nit zneu\u017e\u00edv\u00e1n\u00ed DPH syst\u00e9mu, kdy si odb\u011bratel\u00e9 n\u00e1rokuj\u00ed odpo\u010det z faktur, kter\u00e9 nakonec nezaplat\u00ed.<\/p>\n

Chcete-li m\u00edt jistotu, \u017ee jste na tuto da\u0148ovou povinnost p\u0159ipraveni, doporu\u010dujeme nastavit intern\u00ed procesy pro sledov\u00e1n\u00ed faktur a pravideln\u011b kontrolovat, zda jste v\u010das uhradili v\u0161echny z\u00e1vazky.<\/p>\n

Co kdy\u017e fakturu zaplat\u00edte pozd\u011bji<\/h2>\n

Pokud jako odb\u011bratel zaplat\u00edte fakturu a\u017e pot\u00e9, co uplynulo 6 m\u011bs\u00edc\u016f od splatnosti a odpo\u010det DPH jste zp\u011btn\u011b upravili, m\u00e1te mo\u017enost odpo\u010det znovu uplatnit <\/strong> .<\/p>\n

Tuto opravu m\u016f\u017eete prov\u00e9st nejd\u0159\u00edve v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za obdob\u00ed, ve kter\u00e9m k \u00fahrad\u011b do\u0161lo, a nejpozd\u011bji do konce druh\u00e9ho roku n\u00e1sleduj\u00edc\u00edho po tomto zda\u0148ovac\u00edm obdob\u00ed.<\/p>\n

P\u0159\u00edklad: <\/strong> Pokud fakturu uhrad\u00edte v \u0159\u00edjnu 2026, lze odpo\u010det znovu uplatnit v \u0159\u00edjnov\u00e9m p\u0159izn\u00e1n\u00ed. Nejpozd\u011bji ho m\u016f\u017eete uplatnit v \u0159\u00edjnu 2028.<\/p>\n

Jak postupovat v praxi<\/h2>\n
    \n
  1. Sledujte splatnost faktur <\/strong> \u2013 v evidenci z\u00e1vazk\u016f si ozna\u010dte datum splatnosti a sledujte \u0161est m\u011bs\u00edc\u016f od n\u011bj.<\/li>\n
  2. Po p\u0159ekro\u010den\u00ed lh\u016fty vra\u0165te odpo\u010det DPH <\/strong> \u2013 pokud jako odb\u011bratel nestihnete fakturu uhradit do 6 m\u011bs\u00edc\u016f, mus\u00edte upravit sv\u016fj odpo\u010det DPH a vr\u00e1tit \u010d\u00e1stku, kterou jste si p\u0159edt\u00edm ode\u010detli. \u00dapravu prove\u010fte na \u0159\u00e1dku da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (\u0159\u00e1dky 40\/41 dle Finan\u010dn\u00ed spr\u00e1vy) a zapracujte ji tak\u00e9 do kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/li>\n
  3. Odpo\u010det znovu uplatn\u011bte po zaplacen\u00ed faktury <\/strong> \u2013 pokud fakturu proplat\u00edte po vr\u00e1cen\u00ed DPH, nezapome\u0148te si n\u00e1rok na odpo\u010det op\u011bt uplatnit v obdob\u00ed, kdy \u010d\u00e1stku skute\u010dn\u011b uhrad\u00edte.<\/li>\n<\/ol>\n\n
    \n
    \n
    \n Tip redakce\n <\/div>\n
    \n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
    \n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
    \n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
    \n \"Money\n <\/div>\n\t\t<\/div>\n \n

    S Money S3 v\u00e1s legislativn\u00ed zm\u011bny nep\u0159ekvap\u00ed<\/h2>\n

    V \u00fa\u010detn\u00edm programu Money S3 se m\u016f\u017eete spolehnout, \u017ee d\u00edky slu\u017eb\u011b Podpora a aktualizace budete v\u017edy p\u0159ipraveni na v\u0161echny legislativn\u00ed novinky <\/strong>.<\/p>\n

    Pokud je\u0161t\u011b v Money S3 nepracujete, vyzkou\u0161ejte bezplatnou verzi Money S3 Start <\/a> , kter\u00e1 v\u00e1m umo\u017en\u00ed snadno a rychle za\u010d\u00edt s \u00fa\u010detnictv\u00edm bez jak\u00fdchkoliv z\u00e1vazk\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Jak to funguje Pokud odb\u011bratel nezaplat\u00ed fakturu do 6 m\u011bs\u00edc\u016f od jej\u00ed splatnosti, m\u00e1 povinnost sn\u00ed\u017eit uplatn\u011bn\u00fd odpo\u010det dan\u011b o \u010d\u00e1stku odpov\u00eddaj\u00edc\u00ed nezaplacen\u00e9 \u00faplat\u011b. Tzn. …<\/p>\n","protected":false},"author":2,"featured_media":17646,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,58,99,117],"class_list":["post-17645","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-money-s3","tag-ucetnictvi","tag-zakony"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17645","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=17645"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17645\/revisions"}],"predecessor-version":[{"id":18648,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17645\/revisions\/18648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17646"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}