{"id":2114,"date":"2025-04-08T14:37:41","date_gmt":"2025-04-08T12:37:41","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/osvobozeni-od-dph-pri-dodani-zbozi-do-jineho-clenskeho-statu\/"},"modified":"2025-04-08T14:37:44","modified_gmt":"2025-04-08T12:37:44","slug":"osvobozeni-od-dph-pri-dodani-zbozi-do-jineho-clenskeho-statu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvobozeni-od-dph-pri-dodani-zbozi-do-jineho-clenskeho-statu\/","title":{"rendered":"N\u00e1rok na osvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu"},"content":{"rendered":"<h2>Podm\u00ednky pro osvobozen\u00ed od DPH<\/h2>\n<p>Aby pl\u00e1tce mohl vyu\u017e\u00edt osvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (d\u00e1le tak\u00e9 jen \u201eJ\u010cS\u201c), mus\u00ed splnit <strong>podm\u00ednky uveden\u00e9 v \u00a7 64 z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty<\/strong> (d\u00e1le jen \u201eZDPH\u201c).<\/p>\n<p>Je pot\u0159eba zd\u016fraznit, \u017ee aby pl\u00e1tce mohl po\u017e\u00edvat v\u00fdhod osvobozen\u00ed, <strong>mus\u00ed b\u00fdt podm\u00ednky spln\u011bny bezezbytku<\/strong>, jin\u00fdmi slovy \u2013 ustanoven\u00ed \u00a7 64 mus\u00ed b\u00fdt vykl\u00e1d\u00e1no \u00fazce (restriktivn\u011b), co\u017e vypl\u00fdv\u00e1 z\u00a0evropsk\u00e9 judikatury. P\u0159i v\u00fdkladu \u00a7 64 by pl\u00e1tc\u016fm m\u011blo b\u00fdt n\u00e1pomocno prov\u00e1d\u011bc\u00ed na\u0159\u00edzen\u00ed Rady (EU) 2018\/1912 ze 4. prosince 2018 (d\u00e1le jen \u201eNa\u0159\u00edzen\u00ed\u201c) a d\u00e1le Informace k\u00a0novele z\u00e1kona o DPH s\u00a0\u00fa\u010dinnost\u00ed od 1. z\u00e1\u0159\u00ed 2020 \u010d.j. 63330\/20\/7100-20116-050701 (d\u00e1le jen \u201eInformace\u201c), jej\u00edm\u017e autorem je GF\u0158.<\/p>\n<p>Jak jsme ji\u017e v\u00a0dan\u00edch zvykl\u00ed, nesta\u010d\u00ed splnit hmotn\u011bpr\u00e1vn\u00ed podm\u00ednky pro osvobozen\u00ed, ale je tak\u00e9 nutn\u00e9 <strong>spln\u011bn\u00ed podm\u00ednek pro osvobozen\u00ed spr\u00e1vci dan\u011b prok\u00e1zat<\/strong>. Pokud by pl\u00e1tce podm\u00ednky pro osvobozen\u00ed nesplnil nebo neprok\u00e1zal, m\u011blo by to pro n\u011bj negativn\u00ed ekonomick\u00e9 dopady v\u00a0podob\u011b dom\u011b\u0159en\u00ed DPH a sankc\u00ed s\u00a0t\u00edm spojen\u00fdch!<\/p>\n<p>Osvobozen\u00ed je podm\u00edn\u011bno spln\u011bn\u00edm<strong>\u00a0\u010dty\u0159 podm\u00ednek<\/strong>, kter\u00e9 mus\u00ed b\u00fdt spln\u011bny sou\u010dasn\u011b. Podm\u00ednky jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n<h3>1. Sd\u011blen\u00ed DI\u010c odb\u011bratelem<\/h3>\n<p>Ji\u017e l\u00e9ta plat\u00ed, \u017ee dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS lze osvobodit, pokud odb\u011bratelem je <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">osoba registrovan\u00e1 k\u00a0DPH<\/a> v\u00a0J\u010cS a pro n\u00ed\u017e je toto po\u0159\u00edzen\u00ed zbo\u017e\u00ed p\u0159edm\u011btem dan\u011b v\u00a0J\u010cS.<\/p>\n<p>Odb\u011bratel sd\u011bl\u00ed \u010desk\u00e9mu dodavateli sv\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo pro \u00fa\u010dely DPH a to nejpozd\u011bji ke dni, kdy vznik\u00e1 povinnosti p\u0159iznat osvobozen\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS, jak vypl\u00fdv\u00e1 z d\u016fvodov\u00e9 zpr\u00e1vy k novele a tak\u00e9 z Informace.<\/p>\n<p>Lze doporu\u010dit, aby pl\u00e1tce um\u011bl dolo\u017eit sd\u011blen\u00ed odb\u011bratelova DI\u010c (objedn\u00e1vka, korespondence) a takt\u00e9\u017e je praktick\u00e9 si DI\u010c ov\u011b\u0159it v\u00a0syst\u00e9mu VIES.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-93311\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/Depositphotos_250216484_s-2019-1.jpg\" alt=\"\" width=\"668\" height=\"446\" \/><\/p>\n<h3>2. Zbo\u017e\u00ed mus\u00ed opustit tuzemsko<\/h3>\n<p>Dod\u00e1van\u00e9 <strong>zbo\u017e\u00ed je odesl\u00e1no nebo p\u0159epraveno z\u00a0tuzemska do J\u010cS<\/strong>.<\/p>\n<p>Podle Na\u0159\u00edzen\u00ed plat\u00ed vyvratiteln\u00e1 domn\u011bnka, \u017ee zbo\u017e\u00ed bylo odesl\u00e1no \u010di p\u0159epraveno z\u00a0tuzemska do J\u010cS, pokud jsou spln\u011bny n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n<p><strong>a) P\u0159epravu zaji\u0161tuje dodavatel nebo j\u00edm zmocn\u011bn\u00e1 osoba<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Prod\u00e1vaj\u00edc\u00ed mus\u00ed m\u00edt k\u00a0dispozici:<\/p>\n<ul>\n<li>bu\u010f alespo\u0148 dva d\u016fkazy o p\u0159eprav\u011b od dvou r\u016fzn\u00fdch subjekt\u016f (podepsan\u00fd doklad, CMR, n\u00e1lo\u017en\u00fd list, faktura za dopravu) nebo<\/li>\n<li>jeden d\u016fkaz o p\u0159eprav\u011b v\u00a0kombinaci s\u00a0jin\u00fdmi doklady (pojistka, bankovn\u00ed doklad o \u00fahrad\u011b dopravy, not\u00e1\u0159sk\u00fd z\u00e1pis, potvrzen\u00ed skladovatele).<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong>b) P\u0159epravu zaji\u0161\u0165uje odb\u011bratel nebo j\u00edm zmocn\u011bn\u00e1 osoba<\/strong><\/p>\n<p>Prod\u00e1vaj\u00edc\u00ed mus\u00ed m\u00edt k\u00a0dispozici:<\/p>\n<ul>\n<li>p\u00edsemn\u00e9 potvrzen\u00ed od po\u0159izovatele, \u017ee zbo\u017e\u00ed bylo p\u0159epraveno s\u00a0t\u011bmito n\u00e1le\u017eitostmi: datum vystaven\u00ed, jm\u00e9no a adresu po\u0159izovatele, mno\u017estv\u00ed a druh zbo\u017e\u00ed, datum a m\u00edsto ukon\u010den\u00ed p\u0159epravy a<\/li>\n<li>alespo\u0148 dva d\u016fkazy o p\u0159eprav\u011b od dvou r\u016fzn\u00fdch subjekt\u016f nebo jeden d\u016fkaz o p\u0159eprav\u011b v\u00a0kombinaci s\u00a0jin\u00fdmi doklady (pojistka, bankovn\u00ed doklad o \u00fahrad\u011b dopravy, not\u00e1\u0159sk\u00fd z\u00e1pis, potvrzen\u00ed skladovatele).<\/li>\n<\/ul>\n<p>Samoz\u0159ejm\u011b nad\u00e1le plat\u00ed, \u017ee lze pou\u017e\u00edvat i jin\u00e9 d\u016fkazn\u00ed prost\u0159edky ne\u017e jsou uveden\u00e9 v\u00a0Na\u0159\u00edzen\u00ed.<\/p>\n<h3>3. Osoba zaji\u0161\u0165uj\u00edc\u00ed p\u0159epravu<\/h3>\n<p>Tak\u00e9 tato t\u0159et\u00ed podm\u00ednka nen\u00ed nov\u00e1. Aby bylo mo\u017en\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS osvobodit, mus\u00ed p\u0159epravu zajistit (= n\u00e9st n\u00e1klady za dopravu) pouze tyto osoby:<strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>prod\u00e1vaj\u00edc\u00ed nebo <\/strong><\/li>\n<li><strong>kupuj\u00edc\u00ed nebo <\/strong><\/li>\n<li><strong>prod\u00e1vaj\u00edc\u00edm \u010di kupuj\u00edc\u00edm zmocn\u011bn\u00e1 t\u0159et\u00ed osoba.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p>Zvl\u00e1\u0161t\u011b nebezpe\u010dn\u00e1 situace m\u016f\u017ee nastat za situace, kdy kupuj\u00edc\u00ed z\u00a0J\u010cS hned dod\u00e1v\u00e1 zbo\u017e\u00ed dal\u0161\u00edmu subjektu v\u00a0\u0159ad\u011b. Uve\u010fme si na p\u0159\u00edkladu:<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">\u010cesk\u00fd pl\u00e1tce DPH<\/a> (prod\u00e1vaj\u00edc\u00ed) dod\u00e1v\u00e1 zbo\u017e\u00ed osob\u011b registrovan\u00e9 k\u00a0dani na Slovensku (prost\u0159edn\u00ed kupuj\u00edc\u00ed) a tento slovensk\u00fd subjekt hned n\u00e1sledn\u011b dod\u00e1v\u00e1 to sam\u00e9 zbo\u017e\u00ed dal\u0161\u00ed osob\u011b registrovan\u00e9 k\u00a0dani na Slovensku (kone\u010dn\u00fd kupuj\u00edc\u00ed). Jestli\u017ee by dopravu z\u00a0tuzemska na Slovensko zaji\u0161\u0165oval kone\u010dn\u00fd kupuj\u00edc\u00ed na sv\u00e9 n\u00e1klady, tak se pro \u010desk\u00e9ho prod\u00e1vaj\u00edc\u00edho nejedn\u00e1 o osvobozen\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS!<\/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\/2114\">\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\/2114\">\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<h3>4. Pln\u011bn\u00ed uv\u00e9st do souhrnn\u00e9ho hl\u00e1\u0161en\u00ed<\/h3>\n<p>Posledn\u00ed podm\u00ednkou je to, \u017ee dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS mus\u00ed b\u00fdt uvedeno v souhrnn\u00e9m hl\u00e1\u0161en\u00ed.<\/p>\n<p>Z\u00a0v\u00fd\u0161e uveden\u00e9ho je z\u0159ejm\u00e9, \u017ee nejv\u011bt\u0161\u00ed probl\u00e9my pl\u00e1tci budou m\u00edt s\u00a0prok\u00e1z\u00e1n\u00edm p\u0159epravy z\u00a0tuzemska do J\u010cS. Lze tedy doporu\u010dit, aby tuzemsk\u00fd pl\u00e1tce p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS mohl toto pln\u011bn\u00ed osvobodit od DPH, nesl n\u00e1klady s\u00a0p\u0159epravou zbo\u017e\u00ed, proto\u017ee m\u00e1 k\u00a0dispozici d\u016fkazn\u00ed prost\u0159edky o trase zbo\u017e\u00ed (dle Incoterms nap\u0159. DAP). Za situace, kdy dopravu zaji\u0161\u0165uje kupuj\u00edc\u00ed z\u00a0J\u010cS (dle Incoterms nap\u0159. EXW), se toti\u017e m\u016f\u017ee prod\u00e1vaj\u00edc\u00ed ohledn\u011b osvobozen\u00ed od \u010desk\u00e9 DPH dostat do d\u016fkazn\u00ed nouze.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podm\u00ednky pro osvobozen\u00ed od DPH Aby pl\u00e1tce mohl vyu\u017e\u00edt osvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (d\u00e1le tak\u00e9 jen \u201eJ\u010cS\u201c), mus\u00ed splnit &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2115,"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-2114","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\/2114","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=2114"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2114\/revisions"}],"predecessor-version":[{"id":17253,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2114\/revisions\/17253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2115"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}