{"id":2314,"date":"2025-12-29T18:07:34","date_gmt":"2025-12-29T17:07:34","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/posilate-zbozi-spotrebitelum-v-eu-od-1-cervence-2021-se-vas-tyka-oss\/"},"modified":"2025-12-29T18:07:36","modified_gmt":"2025-12-29T17:07:36","slug":"posilate-zbozi-spotrebitelum-v-eu-od-1-cervence-2021-se-vas-tyka-oss","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/posilate-zbozi-spotrebitelum-v-eu-od-1-cervence-2021-se-vas-tyka-oss\/","title":{"rendered":"One Stop Shop: co to je OSS, koho se t\u00fdk\u00e1 a jak je to s DPH?"},"content":{"rendered":"<p>P\u0159edstavme si \u010desk\u00fd e-shop, kter\u00fd prod\u00e1v\u00e1 tri\u010dka. Je pl\u00e1tcem DPH a v\u011bt\u0161ina jeho klient\u016f je z \u010cesk\u00e9 republiky. Ob\u010das ale <strong>nakoup\u00ed i n\u011bkdo ze Slovenska<\/strong>. E-shop si mus\u00ed hl\u00eddat, kolik toho na Slovensko prodal.<\/p>\n<p>Pokud p\u0159ekro\u010d\u00ed souhrnnou <strong>\u010d\u00e1stku 35 tis\u00edc euro <\/strong>za kalend\u00e1\u0159n\u00ed rok, mus\u00ed se na Slovensku registrovat k DPH. Pot\u00e9 odevzd\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k DPH jak v \u010cesku, tak na Slovensku.<\/p>\n<p>Situace je zvl\u00e1\u0161\u0165 n\u00e1ro\u010dn\u00e1 <strong>pro obchodn\u00edky, kte\u0159\u00ed dod\u00e1vaj\u00ed zbo\u017e\u00ed do v\u00edce st\u00e1t\u016f<\/strong> z\u00e1rove\u0148. Po p\u0159ekro\u010den\u00ed limitu (li\u0161\u00ed se st\u00e1t od st\u00e1tu) se mus\u00ed v dan\u00e9 zemi registrovat a pod\u00e1vat tam p\u0159izn\u00e1n\u00ed k DPH, co\u017e jim zabere spoustu \u010dasu. Pr\u00e1v\u011b to se nyn\u00ed m\u011bn\u00ed.<\/p>\n<h2>Co je to One Stop Shop neboli OSS<\/h2>\n<p>OSS (One Stop Shop) je zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta. Je ur\u010den\u00fd pro podnikatele, kte\u0159\u00ed dod\u00e1vaj\u00ed zbo\u017e\u00ed nebo slu\u017eby koncov\u00fdm spot\u0159ebitel\u016fm v jin\u00fdch st\u00e1tech EU, typicky jsou to nap\u0159\u00edklad <strong>e-shopy<\/strong>.<\/p>\n<p>Po zapojen\u00ed do OSS si u\u017e podnikatel nemus\u00ed hl\u00eddat limity v jednotliv\u00fdch st\u00e1tech a po jejich p\u0159ekro\u010den\u00ed se v cizin\u011b neregistruje k DPH. Odpad\u00e1 rozd\u011blen\u00ed na konkr\u00e9tn\u00ed zem\u011b a podnikatel \u0159e\u0161\u00ed prodeje do v\u0161ech \u010dlensk\u00fdch st\u00e1t\u016f (mimo \u010cR) jako jeden celek.<\/p>\n<p>Ve\u0161ker\u00e9 DPH v nich splatn\u00e9 odvede v jedn\u00e9 \u010d\u00e1stce \u010desk\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu. Podle Evropsk\u00e9 unie t\u00edm podnikatel\u016fm<strong> odpadne a\u017e 95 % povinnost\u00ed<\/strong> souvisej\u00edc\u00edch s p\u0159eshrani\u010dn\u00ed DPH.<\/p>\n<p>Dal\u0161\u00ed v\u00fdhodou je, \u017ee podnikatel nekomunikuje se zahrani\u010dn\u00edmi \u00fa\u0159ady a <strong>v\u0161e vy\u0159\u00edd\u00ed v rodn\u00e9m jazyce<\/strong> ve sv\u00e9 zemi.<\/p>\n<figure id=\"attachment_5215\" aria-describedby=\"caption-attachment-5215\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5215\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/06\/pexels-ibrahim-boran-7934520-1024x682.jpg\" alt=\"\" width=\"1024\" height=\"682\" \/><figcaption id=\"caption-attachment-5215\" class=\"wp-caption-text\">Hranice pro zapojen\u00ed do OSS je 10 tis\u00edc euro za rok.<\/figcaption><\/figure>\n<h2>Koho se OSS t\u00fdk\u00e1<\/h2>\n<p>Zapojen\u00ed do OSS je <strong>dobrovoln\u00e9<\/strong>. Pokud v\u00e1m v\u00edc vyhovuje pod\u00e1v\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH v jednotliv\u00fdch st\u00e1tech, nemus\u00edte OSS vyu\u017e\u00edvat. Pro v\u011bt\u0161inu podnikatel\u016f je ale v\u00fdhodn\u011bj\u0161\u00ed p\u0159echod do zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta.<\/p>\n<p>Jestli\u017ee do jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f prod\u00e1v\u00e1te na d\u00e1lku jen v\u00fdjime\u010dn\u011b, OSS se v\u00e1s net\u00fdk\u00e1. <strong>Hranice<\/strong> je stanoven\u00e1 na <strong>10 tis\u00edc euro<\/strong> za kalend\u00e1\u0159n\u00ed rok a po\u010d\u00edt\u00e1 se dohromady z prodej\u016f ve v\u0161ech \u010dlensk\u00fdch zem\u00edch mimo \u010cR. Pokud m\u00e1te prodeje do EU ni\u017e\u0161\u00ed, za m\u00edsto pln\u011bn\u00ed se pova\u017euje \u010cR. To znamen\u00e1, \u017ee i na faktur\u00e1ch do zahrani\u010d\u00ed\u00a0 uv\u00e1d\u00edte \u010deskou DPH a tr\u017ebu uv\u00e1d\u00edte v p\u0159izn\u00e1n\u00ed k DPH jako tuzemsk\u00e9 pln\u011bn\u00ed.<\/p>\n<p><strong>OSS se net\u00fdk\u00e1 <\/strong>obchodn\u00edk\u016f s:<\/p>\n<ul>\n<li>um\u011bn\u00edm,<\/li>\n<li>staro\u017eitnostmi,<\/li>\n<li>pou\u017eit\u00fdm zbo\u017e\u00edm,<\/li>\n<li>nov\u00fdmi dopravn\u00edmi prost\u0159edky<\/li>\n<li>nebo dod\u00e1n\u00ed zbo\u017e\u00ed s instalac\u00ed a mont\u00e1\u017e\u00ed.<\/li>\n<\/ul>\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 dan\u011b<\/a> z p\u0159idan\u00e9 hodnoty.<\/p>\n<h2>P\u0159eshrani\u010dn\u00ed obchod s jin\u00fdm dodavatelem<\/h2>\n<p>Syst\u00e9m <strong>OSS (One Stop Shop)<\/strong> je ur\u010den v\u00fdhradn\u011b pro transakce mezi podnikatelem a <strong>koncov\u00fdm spot\u0159ebitelem (B2C)<\/strong>. Pokud tedy podnik\u00e1te a p\u0159ij\u00edm\u00e1te zbo\u017e\u00ed od jin\u00e9ho podnikatele, kter\u00fd je pl\u00e1tcem DPH, <strong>re\u017eim OSS se na tuto transakci nevztahuje<\/strong>.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b se postupuje podle <strong>b\u011b\u017en\u00fdch pravidel pro po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/strong>:<\/p>\n<ul>\n<li>Dodavatel vystav\u00ed fakturu <strong>bez DPH<\/strong>.<\/li>\n<li>\u010cesk\u00fd podnikatel <strong>p\u0159izn\u00e1 DPH v \u010cesku v re\u017eimu reverse charge (samovym\u011b\u0159en\u00ed)<\/strong>.<\/li>\n<\/ul>\n<p>Pokud m\u00e1 na vstupu n\u00e1rok na odpo\u010det, m\u016f\u017ee si DPH z\u00e1rove\u0148 uplatnit \u2014 <strong>v pln\u00e9 v\u00fd\u0161i, nebo \u010d\u00e1ste\u010dn\u011b (pom\u011brn\u011b \u010di kr\u00e1cen\u011b)<\/strong>, podle povahy jeho n\u00e1roku.<\/p>\n<h2>MOSS se m\u011bn\u00ed na OSS<\/h2>\n<p>Spolu s OSS souvis\u00ed i MOSS (Mini One Stop Shop). Re\u017eim MOSS se t\u00fdk\u00e1 podnikatel\u016f, kte\u0159\u00ed koncov\u00fdm spot\u0159ebitel\u016fm v \u010dlensk\u00fdch st\u00e1tech prod\u00e1vaj\u00ed <strong>nehmotn\u00e9 produkty<\/strong> (nap\u0159. cloudov\u00fd software, digit\u00e1ln\u00ed p\u0159edplatn\u00e9). I oni nemus\u00ed odv\u00e1d\u011bt DPH v jednotliv\u00fdch st\u00e1tech a v\u0161e vy\u0159e\u0161\u00ed p\u0159es \u010desk\u00fd finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<p>Re\u017eim MOSS se nyn\u00ed transformuje do OSS a nov\u011b se do n\u011bj zapojuj\u00ed pr\u00e1v\u011b i dodavatel\u00e9 fyzick\u00fdch produkt\u016f. Pro podnikatele registrovan\u00e9 v MOSS z\u016fst\u00e1v\u00e1 v\u0161e stejn\u00e9, jen budou DPH <strong>odv\u00e1d\u011bt na jin\u00fd bankovn\u00ed \u00fa\u010det<\/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\/2314\">\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\/2314\">\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>Jak se registrovat do OSS<\/h2>\n<p>Do OSS mohou vstoupit <strong>pl\u00e1tci DPH nebo identifikovan\u00e9 osoby<\/strong>. Ti se od 1. dubna 2021 elektronicky registruj\u00ed na port\u00e1lu <a href=\"https:\/\/adisspr.mfcr.cz\/dpr\/adis\/idpr_pub\/dpr\/oss_menu_hlavni.faces\" target=\"_blank\" rel=\"noopener\">Moje dan\u011b<\/a>.<\/p>\n<p>Tam si zvol\u00edte, ve kter\u00e9m ze <strong>3 re\u017eim\u016f <\/strong>se chcete registrovat:<\/p>\n<ul>\n<li><strong>re\u017eim EU<\/strong> (pro podnikatele se s\u00eddlem v \u010cR, kte\u0159\u00ed zbo\u017e\u00ed odes\u00edlaj\u00ed z \u010cR),<\/li>\n<li><strong>dovozn\u00ed re\u017eim<\/strong> (pro podnikatele se s\u00eddlem v \u010cR, kte\u0159\u00ed zbo\u017e\u00ed odes\u00edlaj\u00ed z jin\u00e9 zem\u011b, nap\u0159. formou dropshippingu \u2013 z\u00e1kazn\u00edk objedn\u00e1 u \u010desk\u00e9ho e-shopu, ten d\u00e1 pokyn firm\u011b v \u010c\u00edn\u011b, aby jm\u00e9nem e-shopu odeslala zbo\u017e\u00ed klientovi),<\/li>\n<li><strong>re\u017eim mimo EU<\/strong> (pro podnikatele se s\u00eddlem mimo EU).<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: P\u0159e\u010dt\u011bte si podrobn\u00fd n\u00e1vod, jak vyplnit a podat \u017e\u00e1dost do re\u017eimu EU.<\/p>\n<\/div>\n<h2>Povinnosti podnikatel\u016f zapojen\u00fdch do OSS<\/h2>\n<p>Pokud u v\u00e1s nakoup\u00ed koncov\u00fd z\u00e1kazn\u00edk z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, na fakturu <strong>uvedete DPH jeho zem\u011b <\/strong>a da\u0148 od n\u011bj vyberete. Nap\u0159\u00edklad \u00fa\u010detn\u00ed program <a href=\"https:\/\/money.cz\/\">Money S3<\/a> je na tuto zm\u011bnu p\u0159ipraven\u00fd a jeho u\u017eivatel\u00e9 na sv\u00e9 doklady snadno p\u0159idaj\u00ed i zahrani\u010dn\u00ed DPH. V\u00edc o OSS v Money S3 zjist\u00edte v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/prechazite-na-oss-money-s3-vam-usnadni-praci\/\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<p>Pot\u00e9 <strong>jednou za kvart\u00e1l pod\u00e1te p\u0159izn\u00e1n\u00ed<\/strong> ohledn\u011b v\u0161ech sv\u00fdch slu\u017eeb a zbo\u017e\u00ed, kter\u00e9 jste prodali koncov\u00fdm z\u00e1kazn\u00edk\u016fm ve \u010dlensk\u00fdch st\u00e1tech. Toto p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 pouze elektronicky p\u0159es Da\u0148ov\u00fd port\u00e1l. P\u0159\u00edslu\u0161nou DPH v jedn\u00e9 \u010d\u00e1stce odvedete \u010desk\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu, kter\u00fd ji potom p\u0159erozd\u011bl\u00ed do dal\u0161\u00edch zem\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159edstavme si \u010desk\u00fd e-shop, kter\u00fd prod\u00e1v\u00e1 tri\u010dka. Je pl\u00e1tcem DPH a v\u011bt\u0161ina jeho klient\u016f je z \u010cesk\u00e9 republiky. Ob\u010das ale nakoup\u00ed i n\u011bkdo ze Slovenska. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2316,"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":[65,59,224,225],"class_list":["post-2314","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-e-shop","tag-oss","tag-zahranicni-obchod"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2314","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=2314"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2314\/revisions"}],"predecessor-version":[{"id":18291,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2314\/revisions\/18291"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2316"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}