{"id":2101,"date":"2021-01-07T09:27:53","date_gmt":"2021-01-07T09:27:53","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jake-zmeny-nas-cekaji-s-pripravovanou-novelou-zakona-o-dph-pro-rok-2021\/"},"modified":"2023-02-01T15:07:12","modified_gmt":"2023-02-01T14:07:12","slug":"jake-zmeny-nas-cekaji-s-pripravovanou-novelou-zakona-o-dph-pro-rok-2021","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jake-zmeny-nas-cekaji-s-pripravovanou-novelou-zakona-o-dph-pro-rok-2021\/","title":{"rendered":"Jak\u00e9 zm\u011bny n\u00e1s \u010dekaj\u00ed s p\u0159ipravovanou novelou z\u00e1kona o DPH pro rok 2021?"},"content":{"rendered":"<p>Evropsk\u00e1 sm\u011brnice, stejn\u011b jako \u010desk\u00e1 novela z\u00e1kona o DPH, m\u011bla za\u010d\u00edt platit od 1. ledna 2021. Vzhledem k\u00a0pandemii covidu-19 ale Rada EU u\u017e v\u00a0\u010dervenci 2020 rozhodla o odlo\u017een\u00ed \u00fa\u010dinnosti na 1. \u010dervence 2021. Pokud \u010de\u0161t\u00ed z\u00e1konod\u00e1rci nestihnou novelizovat <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> do tohoto data, vstoup\u00ed v\u00a0platnost evropsk\u00e9 sm\u011brnice, stejn\u011b jako tomu bylo i v\u00a0roce leto\u0161n\u00edm, kdy \u00fapravy z\u00e1kona o DPH nabyly \u00fa\u010dinnosti a\u017e od 1. z\u00e1\u0159\u00ed 2020.<\/p>\n<p>Pod\u00edvejme se na 6 oblast\u00ed, na kter\u00e9 se zam\u011b\u0159uje p\u0159edkl\u00e1dan\u00e1 novela z\u00e1kona o DPH.<\/p>\n<h2>1) Prodej zbo\u017e\u00ed na d\u00e1lku<\/h2>\n<p>Nahrad\u00ed star\u0161\u00ed, prozat\u00edm pou\u017e\u00edvan\u00fd pojem \u201ezas\u00edl\u00e1n\u00ed zbo\u017e\u00ed\u201c. Plat\u00ed v\u00a0p\u0159\u00edpadech, kdy se odesl\u00e1n\u00ed nebo p\u0159eprava zbo\u017e\u00ed uskute\u010d\u0148uje mezi \u010dlensk\u00fdmi st\u00e1ty a p\u0159\u00edjemcem je osoba nepovinn\u00e1 k\u00a0dani. Nov\u011b se zav\u00e1d\u00ed pojem \u201eprodej dovezen\u00e9ho zbo\u017e\u00ed na d\u00e1lku\u201c, kter\u00fd se u\u017eije v p\u0159\u00edpad\u011b, \u017ee odesl\u00e1n\u00ed nebo p\u0159eprava zbo\u017e\u00ed za\u010d\u00edn\u00e1 mimo Evropskou unii. Definice byly dopln\u011bny do \u00a7 4 z\u00e1kona o DPH.<\/p>\n<h2>2) M\u00edsto pln\u011bn\u00ed p\u0159i prodeji zbo\u017e\u00ed na d\u00e1lku<\/h2>\n<p>Zm\u011bny pro stanoven\u00ed m\u00edsta pln\u011bn\u00ed p\u0159i prodeji zbo\u017e\u00ed na d\u00e1lku se t\u00fdkaj\u00ed mal\u00fdch nebo za\u010d\u00ednaj\u00edc\u00edch podnik\u016f, kter\u00e9 maj\u00ed s\u00eddlo pouze v\u00a0jednom \u010dlensk\u00e9m st\u00e1tu EU. Stru\u010dn\u011b lze \u0159\u00edci, \u017ee hodnota poskytovan\u00e9ho pln\u011bn\u00ed ovlivn\u00ed stanoven\u00ed m\u00edsta pln\u011bn\u00ed (m\u00edsto, kde m\u00e1 b\u00fdt da\u0148 odvedena). Tato hodnota je nastavena na 10\u00a0000 eur ro\u010dn\u011b, p\u0159\u00edpadn\u011b ekvivalent v\u00a0n\u00e1rodn\u00ed m\u011bn\u011b. Pokud tedy nap\u0159\u00edklad \u010desk\u00fd pl\u00e1tce dan\u011b dod\u00e1 zbo\u017e\u00ed na d\u00e1lku v\u00a0hodnot\u011b do 10\u00a0000 eur, vystavuje da\u0148ov\u00e9 doklady s\u00a0\u010deskou dan\u00ed a odv\u00e1d\u00ed dan\u011b v\u00a0\u010cR. Pokud je v\u0161ak ro\u010dn\u00ed hodnota vy\u0161\u0161\u00ed ne\u017e 10\u00a0000 eur, m\u00e1 pl\u00e1tce dan\u011b dv\u011b mo\u017enosti.<\/p>\n<ul>\n<li>Registruje se ve v\u0161ech st\u00e1tech, kam dodal zbo\u017e\u00ed a tam si pln\u00ed da\u0148ov\u00e9 povinnosti.<\/li>\n<li>Registruje se do zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta na port\u00e1lu \u010desk\u00e9 da\u0148ov\u00e9 spr\u00e1vy.<\/li>\n<\/ul>\n<p>Nen\u00ed t\u0159eba sledovat obraty v\u00a0ka\u017ed\u00e9m \u010dlensk\u00e9m st\u00e1tu, ale sleduje se sou\u010det obrat\u016f za v\u0161echna dod\u00e1n\u00ed zbo\u017e\u00ed v\u00a0r\u00e1mci EU. Tyto zm\u011bny najdeme v \u00a7 8 z\u00e1kona o DPH.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Zveme v\u00e1s na online semin\u00e1\u0159 s\u00a0p\u0159edn\u00ed odbornic\u00ed na DPH <strong><a href=\"https:\/\/money.cz\/langerova\/\">Ing. Ivanou Langerovou<\/a><\/strong>.<\/p>\n<p>P\u0159ipojte se <strong>13. ledna 2021<\/strong> a z\u00edskejte informace o tom, jak se p\u0159ipravit na novinky v\u00a0z\u00e1kon\u011b o DPH, jak s\u00a0nimi pracovat a jak je uv\u00e9st do praxe.<\/p>\n<p>Obsahem semin\u00e1\u0159e budou:<\/p>\n<ul>\n<li>chystan\u00e9 <strong>zm\u011bny v\u00a0z\u00e1silkov\u00e9m prodeji<\/strong> zbo\u017e\u00ed v\u00a0EU i zbo\u017e\u00ed dovezen\u00e9ho ze t\u0159et\u00edch zem\u00ed,<\/li>\n<li>nov\u011b definovan\u00e9 <strong>podm\u00ednky pro osvobozen\u00ed od dan\u011b<\/strong> p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu,<\/li>\n<li><strong>omezen\u00ed zdan\u011bn\u00ed n\u00e1jmu<\/strong> nemovitost\u00ed od ledna 2021,<\/li>\n<li>podrobn\u00fd <strong>rozbor problematick\u00fdch ustanoven\u00ed z\u00e1kona o DPH<\/strong> z\u00a0novelizac\u00ed za rok 2020.<\/li>\n<\/ul>\n<p>Po skon\u010den\u00ed semin\u00e1\u0159e budou mo\u017en\u00e9 online konzultace s\u00a0lektorkou. Nenechte si uj\u00edt p\u0159\u00edle\u017eitost zeptat se na to, co v\u00e1s ohledn\u011b zm\u011bn z\u00e1kona o DPH tr\u00e1p\u00ed.<\/p>\n<\/div>\n<h2>3) M\u00edsto pln\u011bn\u00ed p\u0159i prodeji dovezen\u00e9ho zbo\u017e\u00ed na d\u00e1lku<\/h2>\n<p>Tento re\u017eim se t\u00fdk\u00e1 zbo\u017e\u00ed, kter\u00e9 dodavatel dovezl do \u010dlensk\u00e9ho st\u00e1tu ze t\u0159et\u00ed zem\u011b a z\u00e1rove\u0148 jej dodal do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu. M\u016f\u017ee to b\u00fdt i zbo\u017e\u00ed, na kter\u00e9 jeho dodavatel uplatnil zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta. Da\u0148ov\u00e1 povinnost z\u00e1vis\u00ed na tom, v\u00a0jak\u00e9m re\u017eimu pl\u00e1tce dan\u011b zbo\u017e\u00ed dovezl. Navrhovan\u00e1 novela z\u00e1kona o DPH tak\u00e9 stanovuje podm\u00ednky osvobozen\u00ed od dan\u011b p\u0159i dovozu zbo\u017e\u00ed.<\/p>\n<h2>4) Dovoz zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty<\/h2>\n<p>V\u00a0sou\u010dasnosti plat\u00ed, \u017ee od dan\u011b je osvobozen dovoz zbo\u017e\u00ed do tuzemska, jeho\u017e hodnota nep\u0159esahuje 22 eur. D\u00edky nov\u00fdm pravidl\u016fm se \u010d\u00e1stka zvy\u0161uje na 150 eur. Hlavn\u00edm c\u00edlem tohoto kroku je sjednotit pravidla a odstranit nev\u00fdhodn\u00e9 podm\u00ednky pro dodavatele zbo\u017e\u00ed v\u00a0EU oproti dovozu ze t\u0159et\u00edch zem\u00ed. V\u00a0p\u0159\u00edpad\u011b dovozu zbo\u017e\u00ed s\u00a0ni\u017e\u0161\u00ed hodnotou si pl\u00e1tce dan\u011b bude moct zvolit ze dvou nov\u00fdch zjednodu\u0161en\u00fdch zvl\u00e1\u0161tn\u00edch re\u017eim\u016f:<\/p>\n<ul>\n<li>dovozn\u00ed re\u017eim zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta,<\/li>\n<li>nov\u00fd zvl\u00e1\u0161tn\u00ed re\u017eim p\u0159i dovozu zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty.<\/li>\n<\/ul>\n<p>Nov\u00fd zvl\u00e1\u0161tn\u00ed re\u017eim p\u0159i dovozu zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty mohou vyu\u017e\u00edt jen osoby, kter\u00e9 budou m\u00edt pro tyto \u00fa\u010dely zvl\u00e1\u0161tn\u00ed povolen\u00ed. Uleh\u010dit pr\u00e1ci si mohou, pokud odvedou da\u0148 v\u00a0r\u00e1mci zvl\u00e1\u0161tn\u00edho dopl\u0148kov\u00e9ho celn\u00edho prohl\u00e1\u0161en\u00ed.<\/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\/2101\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"C\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2101\">\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>5) Obchodov\u00e1n\u00ed se zbo\u017e\u00edm za pou\u017eit\u00ed elektronick\u00e9ho rozhran\u00ed<\/h2>\n<p>V\u00a0p\u0159ipravovan\u00e9 novele z\u00e1kona o DPH se zav\u00e1d\u00ed nov\u00e9 ustanoven\u00ed \u201edod\u00e1n\u00ed zbo\u017e\u00ed usnadn\u011bn\u00e9 provozovatelem elektronick\u00e9ho rozhran\u00ed\u201c. Vych\u00e1z\u00ed z\u00a0evropsk\u00fdch sm\u011brnic a ka\u017ed\u00fd st\u00e1t EU jej mus\u00ed zav\u00e9st do sv\u00e9 pr\u00e1vn\u00ed \u00fapravy z\u00e1kona o DPH. P\u0159ipravovan\u00e1 \u010desk\u00e1 verze tohoto z\u00e1kona se na evropsk\u00e9 p\u0159edpisy v\u00a0n\u011bkolika bodech odvol\u00e1v\u00e1, tak\u017ee pl\u00e1tci by se s\u00a0evropsk\u00fdmi sm\u011brnicemi m\u011bli podrobn\u011bji sezn\u00e1mit. C\u00edlem nov\u00fdch pravidel p\u0159i elektronick\u00e9m obchodov\u00e1n\u00ed je omezen\u00ed da\u0148ov\u00fdch podvod\u016f.<\/p>\n<h3>A kdo je provozovatel elektronick\u00e9ho rozhran\u00ed?<\/h3>\n<p>Je to osoba povinn\u00e1 k\u00a0dani, kter\u00e1 usnad\u0148uje dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby za pou\u017eit\u00ed elektronick\u00e9ho rozhran\u00ed, co\u017e je elektronick\u00e9 tr\u017ei\u0161t\u011b, port\u00e1l \u010di jin\u00e1 platforma. M\u016f\u017ee to b\u00fdt nap\u0159\u00edklad dod\u00e1n\u00ed zbo\u017e\u00ed od Amazonu, poskytnut\u00ed taxislu\u017eby od Uberu nebo zprost\u0159edkov\u00e1n\u00ed ubytov\u00e1n\u00ed pomoc\u00ed platformy Airbnb.<\/p>\n<p>M\u016f\u017ee nastat i p\u0159\u00edpad, kdy osoba povinn\u00e1 k\u00a0dani dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby neusnad\u0148uje. To jsou nap\u0159\u00edklad platformy zaji\u0161\u0165uj\u00edc\u00ed zpracov\u00e1n\u00ed plateb v\u00a0souvislosti s\u00a0prodejem zbo\u017e\u00ed nebo r\u016fzn\u00e9 srovn\u00e1va\u010de a inzertn\u00ed port\u00e1ly, kter\u00e9 samy nezaji\u0161\u0165uj\u00ed zbo\u017e\u00ed, ale p\u0159esm\u011brov\u00e1vaj\u00ed p\u0159\u00edjemce na jin\u00e1 elektronick\u00e1 rozhran\u00ed.<\/p>\n<p>Na provozovatele online platforem se s\u00a0nov\u00fdmi p\u0159edpisy budou vztahovat i nov\u00e9 povinnosti. Mezi n\u011b pat\u0159\u00ed i povinnost v\u00e9st z\u00e1znamy o v\u0161ech obchodech, kter\u00e9 se uskute\u010dn\u00ed prost\u0159ednictv\u00edm t\u011bchto platforem. Ty budou muset pro \u00fa\u010dely DPH uchov\u00e1vat po dobu 10 let.<\/p>\n<p>Pro stanoven\u00ed m\u00edsta pln\u011bn\u00ed dan\u011b se zav\u00e1d\u00ed i dal\u0161\u00ed pravidla \u2013 prvn\u00ed dod\u00e1n\u00ed platform\u011b je osvobozeno od dan\u011b a odesl\u00e1n\u00ed a p\u0159eprava zbo\u017e\u00ed se p\u0159ipisuje a\u017e k\u00a0dod\u00e1n\u00ed platformou spot\u0159ebiteli. To vych\u00e1z\u00ed z\u00a0\u00fasudku, \u017ee prvn\u00ed dod\u00e1n\u00ed zbo\u017e\u00ed platform\u011b je br\u00e1no jako B2B transakce (ob\u011b osoby jsou povinn\u00e9 k\u00a0dani), kde\u017eto druh\u00e9 dod\u00e1n\u00ed platformou spot\u0159ebiteli je transakce B2C (tedy dod\u00e1n\u00ed osob\u011b nepovinn\u00e9 k\u00a0dani). To, \u017ee je odesl\u00e1n\u00ed a p\u0159eprava zbo\u017e\u00ed p\u0159i\u0159azena a\u017e ke druh\u00e9mu pln\u011bn\u00ed, m\u00e1 z\u00e1sadn\u00ed vliv pro ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed da\u0148ov\u00e9 povinnosti.<\/p>\n<h2>6) Zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta<\/h2>\n<p>V\u00a0sou\u010dasnosti existuj\u00ed dva re\u017eimy:<\/p>\n<ul>\n<li>Re\u017eim Evropsk\u00e9 unie, kter\u00fd je ur\u010den pro poskytovatele slu\u017eeb se s\u00eddlem nebo provozovnou na \u00fazem\u00ed EU.<\/li>\n<li>Re\u017eim mimo Evropskou unii, kter\u00fd je ur\u010den pro poskytovatele slu\u017eeb se s\u00eddlem a provozovnou mimo \u00fazem\u00ed EU.<\/li>\n<\/ul>\n<p>Nyn\u00ed se tento re\u017eim uplat\u0148uje pro vymezen\u00e9 digit\u00e1ln\u00ed slu\u017eby (telekomunikace, televizn\u00ed a rozhlasov\u00e9 vys\u00edl\u00e1n\u00ed, dal\u0161\u00ed elektronicky poskytovan\u00e9 slu\u017eby). P\u016fsobnost tohoto zvl\u00e1\u0161tn\u00edho re\u017eimu se s\u00a0novelou z\u00e1kona v\u00fdrazn\u011b roz\u0161i\u0159uje. C\u00edlem je pos\u00edlit n\u00e1stroje pro v\u00fdb\u011br DPH z\u00a0p\u0159eshrani\u010dn\u00edch pln\u011bn\u00ed v\u00a0Evropsk\u00e9 unii a z\u00a0dovozu zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty.<\/p>\n<p>Navrhovan\u00e1 novela z\u00e1kona o DPH pro rok 2021 je velmi rozs\u00e1hl\u00e1 a bude nutn\u00e9, aby finan\u010dn\u00ed spr\u00e1va n\u011bkter\u00e9 body pro uplatn\u011bn\u00ed v\u00a0praxi l\u00e9pe objasnila. Pro pl\u00e1tce bude mo\u017en\u00e1 zpo\u010d\u00e1tku slo\u017eit\u011bj\u0161\u00ed uveden\u00ed n\u011bkter\u00fdch ustanoven\u00ed do praxe, ale novelizace tohoto d\u016fle\u017eit\u00e9ho z\u00e1kona p\u0159inese harmonizaci a sjednocen\u00ed pravidel v\u00a0r\u00e1mci cel\u00e9 Evropsk\u00e9 unie.<\/p>\n<h2>P\u0159ihlaste se na online semin\u00e1\u0159 o DPH<\/h2>\n<p>K\u00a0\u00a0t\u00e9to problematice p\u0159ipravujeme <strong>13. ledna 2021 online semin\u00e1\u0159 <\/strong>s\u00a0p\u0159edn\u00ed odbornic\u00ed na DPH Ing. Ivanou Langerovou. <a href=\"https:\/\/money.cz\/langerova\/\">P\u0159ihlaste se<\/a> a zjist\u011bte, jak s\u00a0novinkami v\u00a0oblasti DPH pracovat a jak chystan\u00e9 zm\u011bny uplatnit v\u00a0praxi.<\/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","protected":false},"excerpt":{"rendered":"<p>Evropsk\u00e1 sm\u011brnice, stejn\u011b jako \u010desk\u00e1 novela z\u00e1kona o DPH, m\u011bla za\u010d\u00edt platit od 1. ledna 2021. Vzhledem k\u00a0pandemii covidu-19 ale Rada EU u\u017e v\u00a0\u010dervenci 2020 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2102,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[65,132,159,101,117,190],"class_list":["post-2101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-misto-plneni","tag-osoba-povinna-k-dani","tag-platce-dane","tag-zakony","tag-zvlastni-rezim"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2101","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=2101"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2101\/revisions"}],"predecessor-version":[{"id":5969,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2101\/revisions\/5969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2102"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}