{"id":2421,"date":"2025-03-19T09:52:13","date_gmt":"2025-03-19T08:52:13","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-vystaveni-zalohove-faktury-spravne-vyuctovani-zaloh-a-odvod-dph\/"},"modified":"2025-03-19T09:52:16","modified_gmt":"2025-03-19T08:52:16","slug":"jak-na-vystaveni-zalohove-faktury-spravne-vyuctovani-zaloh-a-odvod-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-vystaveni-zalohove-faktury-spravne-vyuctovani-zaloh-a-odvod-dph\/","title":{"rendered":"Jak na vystaven\u00ed z\u00e1lohov\u00e9 faktury a vy\u00fa\u010dtov\u00e1n\u00ed u pl\u00e1tc\u016f DPH?"},"content":{"rendered":"<p>Pokud jste pl\u00e1tcem DPH, nebudou to jen odpracovan\u00e9ho hodiny a materi\u00e1l, kter\u00e9 p\u016fjdou na v\u00e1\u0161 \u00fa\u010det. DPH mus\u00edte odv\u00e9st <strong>z ka\u017ed\u00e9 vystaven\u00e9 faktury,<\/strong> a pokud v\u00e1m odb\u011bratel nezaplat\u00ed, nezbyde ne\u017e s\u00e1hnout do vlastn\u00ed kapsy.<\/p>\n<p>V podobn\u00fdch situac\u00edch po\u017eadujte rad\u011bji <strong>\u010d\u00e1st nebo celou platbu p\u0159edem<\/strong> a vyu\u017eijte mo\u017enost vystaven\u00ed z\u00e1lohov\u00e9 faktury.<\/p>\n<p>Z\u00edsk\u00e1te pen\u00edze p\u0159edem, o vystaven\u00e9 z\u00e1lohov\u00e9 faktu\u0159e ne\u00fa\u010dtujete ani z n\u00ed neodv\u00e1d\u00edte DPH. Pohl\u00eddat si mus\u00edte jen kone\u010dn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed a vystaven\u00ed n\u00e1sledn\u00e9ho \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho dokladu.<\/p>\n<h2>Co je to z\u00e1lohov\u00e1 faktura a kdy vyu\u017eijete proforma fakturu<\/h2>\n<p>V obou p\u0159\u00edpadech se jedn\u00e1 o z\u00e1lohu splatnou p\u0159ed poskytnut\u00edm slu\u017eby nebo dod\u00e1n\u00ed zbo\u017e\u00ed. V p\u0159\u00edpad\u011b \u010d\u00e1ste\u010dn\u00e9 \u00fahrady p\u0159edem hovo\u0159\u00edme o z\u00e1lohov\u00e9 faktu\u0159e. Pokud po\u017eadujeme p\u0159edem celou \u010d\u00e1stku, u\u017e\u00edv\u00e1 se n\u011bkdy v\u00fdraz proforma faktura. V\u017edy p\u0159itom plat\u00ed, \u017ee tato faktura:<\/p>\n<ul>\n<li><strong>je pouze v\u00fdzvou k platb\u011b<\/strong>, nen\u00ed \u00fa\u010detn\u00edm ani da\u0148ov\u00fdm dokladem (ne\u00fa\u010dtuje se o n\u00ed a nem\u00e1 da\u0148ov\u00fd dopad, dokud nen\u00ed uhrazena),<\/li>\n<li>nen\u00ed z\u00e1konem definovan\u00e1 (ani jej\u00ed n\u00e1le\u017eitosti),<\/li>\n<li><strong>po uhrazen\u00ed z\u00e1lohy vystav\u00edte \u0159\u00e1dnou fakturu<\/strong>, kter\u00e1 slou\u017e\u00ed jako \u00fa\u010detn\u00ed, p\u0159\u00edpadn\u011b i da\u0148ov\u00fd doklad,<\/li>\n<li>v p\u0159\u00edpad\u011b neuhrazen\u00ed z\u00e1lohy fakturu prost\u011b stornujete \u010di sma\u017eete (nevystavujete dobropis).<\/li>\n<\/ul>\n<p>Aby v\u00e1m pen\u00edze dorazily co nejd\u0159\u00edve, nezapome\u0148te na z\u00e1lohov\u00e9 faktu\u0159e uv\u00e9st:<\/p>\n<ul>\n<li>\u010d\u00edslo \u00fa\u010dtu,<\/li>\n<li>\u010d\u00e1stku k \u00fahrad\u011b,<\/li>\n<li>datum splatnosti,<\/li>\n<li>variabiln\u00ed symbol.<\/li>\n<\/ul>\n<p>P\u0159idejte tak\u00e9 informaci, \u017ee se <strong>nejedn\u00e1 o da\u0148ov\u00fd doklad<\/strong>, aby z\u00e1kazn\u00edk ihned v\u011bd\u011bl, jak\u00fd typ dokumentu m\u00e1 p\u0159ed sebou.<\/p>\n<h2>Vypo\u0159\u00e1dejte z\u00e1lohu a vystavte \u0159\u00e1dnou vy\u00fa\u010dtovac\u00ed fakturu<\/h2>\n<p>V p\u0159\u00edpad\u011b proforma faktury vystav\u00edte po zaplacen\u00ed <strong>pln\u00e9 \u010d\u00e1stky z\u00e1lohy <\/strong>a dod\u00e1n\u00ed zbo\u017e\u00ed \u010di slu\u017eby <strong>\u0159\u00e1dnou fakturu s nulov\u00fdm z\u016fstatkem<\/strong>. Na faktu\u0159e mus\u00edte uv\u00e9st <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">povinn\u00e9 \u00fadaje<\/a>, a to podle toho, jestli:<\/p>\n<ul>\n<li>vedete da\u0148ovou evidenci, \u00fadaje pak mus\u00ed odpov\u00eddat po\u017eadavk\u016fm ob\u010dansk\u00e9ho z\u00e1kon\u00edku,<\/li>\n<li>vedete \u00fa\u010detnictv\u00ed a v\u00e1\u0161 doklad mus\u00ed spl\u0148ovat n\u00e1le\u017eitosti \u00fa\u010detn\u00edho dokladu,<\/li>\n<li>jste z\u00e1rove\u0148 pl\u00e1tcem DPH a faktura mus\u00ed obsahovat n\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu.<\/li>\n<\/ul>\n<p>Pokud nejste pl\u00e1tcem DPH, tuto informaci na fakturu uve\u010fte.<\/p>\n<p>Pokud byla zaplacena pouze <strong>\u010d\u00e1st z celkov\u00e9 sumy<\/strong>, vystav\u00edte po dod\u00e1n\u00ed zbo\u017e\u00ed \u010di slu\u017eby kone\u010dnou (vy\u00fa\u010dtovac\u00ed) fakturu, kter\u00e1 bude op\u011bt obsahovat pot\u0159ebn\u00e9 povinn\u00e9 \u00fadaje. Uvedete jednotliv\u00e9 polo\u017eky a jejich nacen\u011bn\u00ed, <strong>odpo\u010det z\u00e1lohy a zb\u00fdvaj\u00edc\u00ed \u010d\u00e1stku k \u00fahrad\u011b<\/strong>.<\/p>\n<figure id=\"attachment_5796\" aria-describedby=\"caption-attachment-5796\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-5796\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-mikhail-nilov-6964363-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-5796\" class=\"wp-caption-text\">Jako pl\u00e1tci DPH si mus\u00edte pohl\u00eddat v\u010dasn\u00e9 vystaven\u00ed da\u0148ov\u00e9ho dokladu k p\u0159ijat\u00e9 platb\u011b z\u00e1lohy.<\/figcaption><\/figure>\n<h2>Kdy odv\u00e1d\u011bt DPH u z\u00e1lohov\u00e9 faktury<\/h2>\n<p>Jako pl\u00e1tci DPH m\u00e1te podle <a href=\"https:\/\/www.zakonyprolidi.cz\/nabidka\/cs\/2004-235\/zneni-20210101\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty<\/a> povinnost p\u0159iznat da\u0148<strong> ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong> (den, kdy jste dodali zbo\u017e\u00ed, nebo poskytli slu\u017ebu) nebo <strong>ke dni p\u0159ijet\u00ed \u00faplaty<\/strong>. Rozhoduj\u00edc\u00ed je, kter\u00fd den nastane d\u0159\u00edve.<\/p>\n<p>Pokud z\u00e1lohu obdr\u017e\u00edte v jin\u00e9m m\u011bs\u00edci, ne\u017e dod\u00e1te zbo\u017e\u00ed nebo dokon\u010d\u00edte pr\u00e1ci, mus\u00edte z\u00e1kazn\u00edkovi do 15 dn\u016f vystavit tzv. <strong>da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 z\u00e1loze<\/strong>. Na z\u00e1klad\u011b tohoto dokladu p\u0159izn\u00e1te a odvedete da\u0148 za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Po odveden\u00ed pr\u00e1ce vystav\u00edte vy\u00fa\u010dtovac\u00ed fakturu (s n\u00e1le\u017eitostmi da\u0148ov\u00e9ho dokladu) s odpo\u010dtem z\u00e1lohy a tak\u00e9 zdan\u00edte zb\u00fdvaj\u00edc\u00ed \u010d\u00e1stku.<\/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\/2421\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"T3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2421\">\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<p>Pokud p\u0159ijet\u00ed z\u00e1lohy i pln\u011bn\u00ed prob\u011bhne <strong>ve stejn\u00e9m m\u011bs\u00edci<\/strong>, po odveden\u00ed pr\u00e1ce rovnou vystav\u00edte vy\u00fa\u010dtovac\u00ed fakturu.<\/p>\n<p>Se z\u00fa\u010dtov\u00e1n\u00edm z\u00e1loh v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program<\/a>, ve kter\u00e9m nastav\u00edte p\u0159edkontaci, tedy na jak\u00e9 \u00fa\u010dty se m\u00e1 \u00fa\u010dtovat. <strong>Objedn\u00e1vku, z\u00e1lohu i platbu snadno propoj\u00edte<\/strong> a rovnou vytvo\u0159\u00edte vy\u00fa\u010dtovac\u00ed fakturu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud jste pl\u00e1tcem DPH, nebudou to jen odpracovan\u00e9ho hodiny a materi\u00e1l, kter\u00e9 p\u016fjdou na v\u00e1\u0161 \u00fa\u010det. DPH mus\u00edte odv\u00e9st z ka\u017ed\u00e9 vystaven\u00e9 faktury, a pokud &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2423,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[168,99],"class_list":["post-2421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-fakturace","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2421","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=2421"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2421\/revisions"}],"predecessor-version":[{"id":8497,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2421\/revisions\/8497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2423"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}