{"id":2470,"date":"2025-03-13T09:53:25","date_gmt":"2025-03-13T08:53:25","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zakladni-pojmy-ve-spotrebnich-danich\/"},"modified":"2025-03-13T09:53:27","modified_gmt":"2025-03-13T08:53:27","slug":"zakladni-pojmy-ve-spotrebnich-danich","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zakladni-pojmy-ve-spotrebnich-danich\/","title":{"rendered":"Spot\u0159ebn\u00ed dan\u011b: co to je a kdy se plat\u00ed?"},"content":{"rendered":"<p>Spot\u0159ebn\u00ed da\u0148 je <strong>nep\u0159\u00edm\u00e1 selektivn\u00ed da\u0148<\/strong>, kter\u00e1 je zavedena v\u00a0\u010desk\u00e9m da\u0148ov\u00e9m syst\u00e9mu za \u00fa\u010delem<strong> regulace cen ur\u010dit\u00fdch komodit na trhu<\/strong>. Spot\u0159ebn\u00ed dan\u011b se v\u00a0\u010cesk\u00e9 republice (d\u00e1le jen \u201e\u010cR\u201c) plat\u00ed z\u00a0n\u011bkolika vybran\u00fdch komodit. Nejv\u00edce st\u00e1t vybere na spot\u0159ebn\u00ed dani z\u00a0miner\u00e1ln\u00edch olej\u016f, kam lze za\u0159adit benzin, naftu nebo LPG. Spot\u0159ebn\u00ed da\u0148 je aplikov\u00e1na i na jin\u00e9 komodity, jako nap\u0159\u00edklad alkohol \u010di tab\u00e1kov\u00e9 v\u00fdrobky.<\/p>\n<h2>Co je vybran\u00fd v\u00fdrobek v souvislosti se spot\u0159ebn\u00ed dan\u00ed?<\/h2>\n<p>Na \u00favod je t\u0159eba si definovat, co to je vybran\u00fd v\u00fdrobek. V\u00a0z\u00e1kon\u011b \u010d. 353\/2003 Sb. o spot\u0159ebn\u00edch dan\u00edch (d\u00e1le jen \u201eZSD\u201c) se s\u00a0pojmem vybran\u00fd v\u00fdrobek hojn\u011b pracuje. <strong>Vybran\u00fdm v\u00fdrobkem jsou miner\u00e1ln\u00ed oleje, l\u00edh, pivo, v\u00edno a meziprodukty a tab\u00e1kov\u00e9 v\u00fdrobky, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b z\u00a0tab\u00e1kov\u00fdch v\u00fdrobk\u016f.\u00a0 <\/strong><\/p>\n<h2>Spot\u0159ebn\u00ed dan\u011b &#8211; vymezen\u00ed z\u00e1kladn\u00edch pojm\u016f<\/h2>\n<p>Spot\u0159ebn\u00ed dan\u011b jsou specifick\u00e9 v\u00a0tom, \u017ee jako jedin\u00e9 dan\u011b v\u00a0\u010desk\u00e9m da\u0148ov\u00e9m syst\u00e9mu pou\u017e\u00edvaj\u00ed pojmy <strong>da\u0148ov\u00e1 povinnost a povinnost p\u0159iznat a zaplatit da\u0148<\/strong>. Tyto dva pojmy je t\u0159eba rozli\u0161ovat. Ve spot\u0159ebn\u00edch dan\u00edch se \u010dasto setk\u00e1v\u00e1me s\u00a0odli\u0161nost\u00ed od da\u0148ov\u00e9ho \u0159\u00e1du (d\u00e1le jen \u201eD\u0158\u201c).<\/p>\n<h3>Da\u0148ov\u00e1 povinnost v souvislosti se spot\u0159ebn\u00ed dan\u00ed<\/h3>\n<p>Da\u0148ov\u00e1 povinnost je definov\u00e1na v D\u0158 n\u00e1sledovn\u011b: \u201e<strong>da\u0148ov\u00e1 povinnost vznik\u00e1 okam\u017eikem, kdy nastaly skute\u010dnosti, kter\u00e9 jsou podle z\u00e1kona p\u0159edm\u011btem dan\u011b, nebo skute\u010dnosti tuto povinnost zakl\u00e1daj\u00edc\u00ed<\/strong>.\u201c Zde nar\u00e1\u017e\u00edme hned na prvn\u00ed nesoulad mezi ZSD a D\u0158. Je t\u0159eba m\u00edt na pam\u011bti, \u017ee v\u00a0p\u0159\u00edpad\u011b \u0159e\u0161en\u00ed situace, u kter\u00e9 nast\u00e1v\u00e1 rozd\u00edln\u00fd pohled z\u00a0hlediska ZSD a D\u0158, p\u0159ednost m\u00e1 v\u017edy ZSD, jako\u017eto speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00faprava v\u016f\u010di D\u0158. Tud\u00ed\u017e pokud D\u0158 definuje pojem da\u0148ovou povinnost dle <em>\u00a7 3 D\u0158, <\/em>toto ustanoven\u00ed se nebude vztahovat na ty situace, kter\u00e9 ZDS \u0159e\u0161\u00ed samostatn\u011b (odli\u0161n\u011b).<\/p>\n<p>Vznik da\u0148ov\u00e9 povinnosti z\u00a0pohledu spot\u0159ebn\u00edch dan\u00edch je taxativn\u011b vymezen n\u00ed\u017ee. Vznik da\u0148ov\u00e9 povinnosti je speci\u00e1ln\u011b upraven u spot\u0159ebn\u00edch dan\u00edch z\u00a0d\u016fvodu existence da\u0148ov\u00fdch sklad\u016f. Ze\u00a0samotn\u00e9ho vzniku da\u0148ov\u00e9 povinnosti je\u0161t\u011b nevypl\u00fdv\u00e1 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ma-povinnost-podat-danove-priznani\/\">povinnost pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>. V\u00a0praxi si sta\u010d\u00ed v\u00e9st tabulkovou evidenci (nap\u0159\u00edklad v\u00a0excelu). <strong>Da\u0148ov\u00e1 povinnost vznik\u00e1 v\u00fdrobou vybran\u00fdch v\u00fdrobk\u016f v\u00a0da\u0148ov\u00e9m skladu na \u00fazem\u00ed Evropsk\u00e9 unie (d\u00e1le jen \u201eEU\u201c), dovozem vybran\u00fdch v\u00fdrobk\u016f na da\u0148ov\u00e9m \u00fazem\u00ed EU, a p\u0159im\u00edch\u00e1n\u00edm vybran\u00fdch v\u00fdrobk\u016f (novou v\u00fdrobou vybran\u00fdch v\u00fdrobk\u016f). <\/strong><\/p>\n<h3>Povinnost p\u0159izn\u00e1n\u00ed a zaplacen\u00ed spot\u0159ebn\u00ed dan\u011b<\/h3>\n<p>Na druh\u00e9 stran\u011b m\u011bjme povinnost da\u0148 p\u0159iznat a zaplatit. <strong>Z\u00a0t\u00e9to povinnosti n\u00e1m ji\u017e vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit spot\u0159ebn\u00ed da\u0148<\/strong>. Jedn\u00e1 se zejm\u00e9na o tyto p\u0159\u00edpady:<\/p>\n<ul>\n<li>uveden\u00edm vybran\u00fdch v\u00fdrobk\u016f do voln\u00e9ho da\u0148ov\u00e9ho ob\u011bhu na da\u0148ov\u00e9m \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>dnem vzniku celn\u00edho dluhu v\u00a0p\u0159\u00edpad\u011b neuveden\u00fdch vybran\u00fdch v\u00fdrobk\u016f do re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed,<\/li>\n<li>okam\u017eikem ztr\u00e1ty nebo znehodnocen\u00ed s\u00a0v\u00fdjimkou p\u0159edv\u00eddateln\u00e9 ztr\u00e1ty,<\/li>\n<li>znehodnocen\u00ed b\u011bhem dopravy, kter\u00e1 je v\u00a0re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed<\/li>\n<li>lze za\u0159adit i vybran\u00e9 v\u00fdrobky, u kter\u00fdch byla vr\u00e1cena spot\u0159ebn\u00ed da\u0148 a byly pou\u017eity jinak apod.<\/li>\n<\/ul>\n<p>V\u00a0textu v\u00fd\u0161e se objevily dva pojmy, kter\u00e9 je t\u0159eba si vysv\u011btlit bl\u00ed\u017ee. Jedn\u00e1 se o <strong>da\u0148ov\u00fd sklad a podm\u00edn\u011bn\u00e9 osvobozen\u00ed.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6494\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/the-climate-reality-project-Hb6uWq0i4MI-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h3>Co je da\u0148ov\u00fd sklad &#8211; vymezen\u00ed dle z\u00e1konu o spot\u0159ebn\u00ed dani<\/h3>\n<p>V\u00a0ustanoven\u00ed \u00a7 19 odst. 2 ZSD je definov\u00e1n da\u0148ov\u00fd sklad jako <strong>podnik na v\u00fdrobu vybran\u00fdch v\u00fdrobk\u016f, ve kter\u00e9m provozovatel da\u0148ov\u00e9ho skladu za podm\u00ednek stanoven\u00fdch t\u00edmto z\u00e1konem vybran\u00e9 v\u00fdrobky vyr\u00e1b\u00ed, zpracov\u00e1v\u00e1, skladuje, p\u0159ij\u00edm\u00e1 nebo odes\u00edl\u00e1, pokud tento z\u00e1kon nestanov\u00ed jinak. <\/strong><\/p>\n<p>S\u00a0t\u00edm souvis\u00ed pojem podm\u00edn\u011bn\u00e9ho osvobozen\u00ed, kdy v\u00a0ustanoven\u00ed \u00a7 19 odst. 4 ZSD je naps\u00e1no, \u017ee v\u00a0da\u0148ov\u00e9m skladu mohou b\u00fdt vybran\u00e9 v\u00fdrobky um\u00edst\u011bny pouze v\u00a0re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed od dan\u011b, pokud tento z\u00e1kon nestanov\u00ed jinak. Fakt, \u017ee je vybran\u00fd v\u00fdrobek v\u00a0re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed znamen\u00e1, \u017ee nevznik\u00e1 povinnost p\u0159iznat a zaplatit da\u0148. Slovo podm\u00edn\u011bn\u00e9 je v\u00a0dan\u00e9m souslov\u00ed proto, kdyby do\u0161lo k\u00a0poru\u0161en\u00ed dan\u00e9ho re\u017eimu, vznik\u00e1 povinnost da\u0148 p\u0159iznat a zaplatit. Pokud tedy bude doch\u00e1zet k\u00a0doprav\u011b vybran\u00fdch v\u00fdrobk\u016f mezi jedn\u00edm da\u0148ov\u00fdm skladem a druh\u00fdm, tato doprava bude v\u00a0re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed. Pot\u00e9 jej\u00edm uveden\u00edm vn\u011b da\u0148ov\u00e9ho skladu nap\u0159. koncov\u00e9mu p\u0159\u00edjemci, kter\u00fd ji\u017e nebude disponovat da\u0148ov\u00fdm skladem, vznik\u00e1 povinnost da\u0148 p\u0159iznat a zaplatit.<\/p>\n<p>Je t\u0159eba upozornit, \u017ee <strong>da\u0148ov\u00fdm skladem nen\u00ed \u010derpac\u00ed stanice ani p\u011bstebn\u00ed p\u00e1lenice<\/strong>, tzn., \u017ee nelze aplikovat podm\u00edn\u011bn\u00e9 osvobozen\u00ed. Pokud tedy v\u00a0p\u011bstebn\u00ed p\u00e1lenici vyrob\u00edm ovocn\u00fd destil\u00e1t, vznik\u00e1 mi jak da\u0148ov\u00e1 povinnost, tak i povinnost da\u0148 p\u0159iznat a zaplatit. D\u00e1le da\u0148ov\u00fd sklad nem\u016f\u017ee provozovat osoba, kter\u00e1 je v\u00a0insolven\u010dn\u00edm \u0159\u00edzen\u00ed, nebo\u0165 nejsou spln\u011bn\u00e9 podm\u00ednky ekonomick\u00e9 stability. Da\u0148ov\u00fd sklad nesm\u00ed provozovat osoba, kter\u00e1 je nespolehliv\u00fdm pl\u00e1tcem dle z\u00e1kona \u010d. 235\/2004 Sb. o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eDPH\u201c). Statut nespolehliv\u00e9ho pl\u00e1tce j\u00ed byl p\u0159id\u011blen finan\u010dn\u00ed spr\u00e1vou z\u00a0d\u016fvodu dlouhodob\u00e9ho nepln\u011bn\u00ed povinnost\u00ed na DPH.<\/p>\n<h3>Co je celn\u00ed sklad dle z\u00e1konu o spot\u0159ebn\u00ed dani<\/h3>\n<p>Existuje tak\u00e9 pojem celn\u00ed sklad, kter\u00fd nen\u00ed to sam\u00e9 jako da\u0148ov\u00fd sklad. Celn\u00ed sklady tvo\u0159\u00ed prostory a stavby na \u010d\u00e1sti celn\u00edho \u00fazem\u00ed, v\u00a0nich\u017e se tam um\u00edst\u011bn\u00e9 zbo\u017e\u00ed pova\u017euje z\u00a0hlediska cel, dan\u00ed a poplatk\u016f vyb\u00edran\u00fdch v\u00a0souvislosti s\u00a0dovozem a v\u00fdvozem zbo\u017e\u00ed, jako by se nenach\u00e1zelo na celn\u00edm \u00fazem\u00ed, kter\u00e9 jsou od ostatn\u00edho celn\u00edho \u00fazem\u00ed odd\u011bleny, a kde ciz\u00ed zbo\u017e\u00ed nepodl\u00e9h\u00e1 dovozn\u00edmu clu nebo pr\u00e1vn\u00edmu p\u0159edpisu, jim\u017e se prov\u00e1d\u011bj\u00ed opat\u0159en\u00ed obchodn\u00ed politiky.<\/p>\n<h3>Zda\u0148ovac\u00ed obdob\u00ed<\/h3>\n<p>Zda\u0148ovac\u00edm obdob\u00ed je kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n<h3>Spr\u00e1vce spot\u0159ebn\u00ed dan\u011b<\/h3>\n<p>Spr\u00e1vcem spot\u0159ebn\u00ed dan\u011b jsou v\u00fdhradn\u011b celn\u00ed \u00fa\u0159ady. Celn\u00ed \u00fa\u0159ady spravuj\u00ed nejen spot\u0159ebn\u00ed dan\u011b, ale tak\u00e9 i cla a energetick\u00e9 dan\u011b.<\/p>\n<h3>Vracen\u00ed spot\u0159ebn\u00ed dan\u011b<\/h3>\n<p><strong>N\u00e1rok na vracen\u00ed spot\u0159ebn\u00ed dan\u011b m\u016f\u017ee pl\u00e1tce uplatnit v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/strong> N\u00e1rok na vracen\u00ed dan\u011b zanik\u00e1, nen\u00ed-li uplatn\u011bn do 6 m\u011bs\u00edc\u016f. N\u00e1rok na vracen\u00ed spot\u0159ebn\u00ed dan\u011b vznik\u00e1 nap\u0159\u00edklad:<\/p>\n<ul>\n<li>p\u0159i op\u011btovn\u00e9m uveden\u00ed vybran\u00fdch v\u00fdrobk\u016f do re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed od dan\u011b \u2013 tyto v\u00fdrobky byly vr\u00e1ceny jako nep\u0159evzat\u00e9 kupuj\u00edc\u00edmu<\/li>\n<li>z\u00a0d\u016fvodu vypo\u0159\u00e1d\u00e1n\u00ed n\u00e1roku z\u00a0vad, dod\u00e1n\u00ed vybran\u00fdch v\u00fdrobk\u016f do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu,<\/li>\n<li>vracen\u00ed dan\u011b osob\u00e1m po\u017e\u00edvaj\u00edc\u00edm v\u00fdsad a imunit (nap\u0159\u00edklad dle mezin\u00e1rodn\u00ed smlouvy, org\u00e1ny EU, diplomat\u00e9)<\/li>\n<li>vracen\u00ed dan\u011b ozbrojen\u00fdm sil\u00e1m \u010dlensk\u00fdch st\u00e1t\u016f NATO s\u00a0v\u00fdjimkou ozbrojen\u00fdch sil \u010cesk\u00e9 republiky, zjist\u00ed-li se, \u017ee nedo\u0161lo k\u00a0poru\u0161en\u00ed re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed od spot\u0159ebn\u00ed dan\u011b, vracen\u00ed dan\u011b z\u00a0miner\u00e1ln\u00edch olej\u016f pl\u00e1tci apod.<\/li>\n<\/ul>\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        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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\/2470\">\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>Zaji\u0161t\u011bn\u00ed spot\u0159ebn\u00ed dan\u011b<\/h3>\n<p>Zaji\u0161t\u011bn\u00ed dan\u011b je pojem, kter\u00fd se ve spot\u0159ebn\u00edch dan\u00edch objevuje ve v\u00edcero oblast\u00ed. V\u00a0prv\u00e9 \u0159ad\u011b se jedn\u00e1 o ru\u010den\u00ed. <strong>Zaji\u0161t\u011bn\u00ed dan\u011b se prov\u00e1d\u00ed slo\u017een\u00edm nebo p\u0159evodem finan\u010dn\u00edch prost\u0159edk\u016f na depozitn\u00ed \u00fa\u010det spr\u00e1vce dan\u011b (nevznik\u00e1 n\u00e1rok na \u00farok), nebo finan\u010dn\u00ed z\u00e1rukou, kterou p\u0159ijme spr\u00e1vce dan\u011b \u010di ru\u010den\u00edm (pokud je ru\u010ditel povolen)<\/strong>. M\u00e1-li b\u00fdt da\u0148 zaji\u0161t\u011bna ru\u010den\u00edm, ru\u010ditel v\u00a0z\u00e1ru\u010dn\u00ed listin\u011b podle vzoru a n\u00e1le\u017eitost\u00ed stanoven\u00fdch v\u00a0prov\u00e1d\u011bc\u00edm pr\u00e1vn\u00edm p\u0159edpisu mus\u00ed prohl\u00e1sit, \u017ee s\u00a0dlu\u017en\u00edkem spln\u00ed zaru\u010denou v\u00fd\u0161i dan\u011b a jej\u00edch p\u0159\u00edslu\u0161enstv\u00ed do v\u00fd\u0161e uveden\u00e9 v\u00a0z\u00e1ru\u010dn\u00ed listin\u011b. D\u00e1le se zaji\u0161t\u011bn\u00ed dan\u011b uplatn\u00ed p\u0159i doprav\u011b v\u00a0r\u00e1mci re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed.<\/p>\n<p>V p\u0159\u00edpad\u011b nov\u011b zalo\u017een\u00e9ho da\u0148ov\u00e9ho skladu bude zaji\u0161t\u011bn\u00ed \u010dinit 1\/12 z\u00a0celkov\u00e9 o\u010dek\u00e1van\u00e9 da\u0148ov\u00e9 povinnosti. Zaji\u0161t\u011bn\u00ed spot\u0159ebn\u00ed dan\u011b se d\u00e1le vyu\u017e\u00edv\u00e1 u pr\u00e1vnick\u00e9 nebo fyzick\u00e9 osoby odeb\u00edraj\u00edc\u00ed vybran\u00e9 v\u00fdrobky z\u00a0jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu pro \u00fa\u010dely podnik\u00e1n\u00ed je povinna p\u0159ed odebr\u00e1n\u00edm t\u011bchto vybran\u00fdch v\u00fdrobk\u016f uveden\u00fdch do voln\u00e9ho da\u0148ov\u00e9ho ob\u011bhu v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">registrovat jako pl\u00e1tce dan\u011b<\/a> a ozn\u00e1mit spr\u00e1vci dan\u011b mno\u017estv\u00ed vybran\u00fdch v\u00fdrobk\u016f a poskytnout zaji\u0161t\u011bn\u00ed dan\u011b. Pokud v\u0161echny podm\u00ednky spln\u00ed, pod\u00e1v\u00e1 se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-vznika-povinnost-podat-danove-priznani-k-dani-z-prijmu\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> do 25. dne po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed. Pokud by podm\u00ednky nebyly spln\u011bny, je t\u0159eba podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nejpozd\u011bji prvn\u00ed pracovn\u00ed den po dni vzniku t\u00e9to povinnosti, pokud tento z\u00e1kon nestanov\u00ed jinak. Da\u0148 je splatn\u00e1 ve stejn\u00fd den, viz <em>\u00a7 18 odst. 6 ZSD. <\/em><\/p>\n<h2><strong>Z\u00e1v\u011br<\/strong><\/h2>\n<p><strong>Spot\u0159ebn\u00ed dan\u011b jsou v\u00a0r\u00e1mci EU harmonizov\u00e1ny.<\/strong> Je t\u0159eba si d\u00e1t pozor na odli\u0161nosti pojm\u016f, kter\u00e9 se ve spot\u0159ebn\u00edch dan\u00edch nach\u00e1z\u00ed. Pokud tedy stejn\u00fd pojem vysv\u011btluje jak z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch, tak i da\u0148ov\u00fd \u0159\u00e1d, v\u017edy m\u00e1 p\u0159ednost z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch, jako\u017eto speci\u00e1ln\u00ed \u00faprava v\u016f\u010di da\u0148ov\u00e9mu \u0159\u00e1du.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spot\u0159ebn\u00ed da\u0148 je nep\u0159\u00edm\u00e1 selektivn\u00ed da\u0148, kter\u00e1 je zavedena v\u00a0\u010desk\u00e9m da\u0148ov\u00e9m syst\u00e9mu za \u00fa\u010delem regulace cen ur\u010dit\u00fdch komodit na trhu. Spot\u0159ebn\u00ed dan\u011b se v\u00a0\u010cesk\u00e9 republice &#8230;<\/p>\n","protected":false},"author":17,"featured_media":2472,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,37],"tags":[68,101,80,135,172],"class_list":["post-2470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-spotrebni-dane","tag-osvobozeni-od-dane","tag-platce-dane","tag-poplatnik-dane","tag-predmet-dane","tag-spotrebni-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2470","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2470"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2470\/revisions"}],"predecessor-version":[{"id":6079,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2470\/revisions\/6079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2472"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}