{"id":2535,"date":"2025-03-19T09:48:32","date_gmt":"2025-03-19T08:48:32","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/"},"modified":"2025-03-19T09:48:34","modified_gmt":"2025-03-19T08:48:34","slug":"dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/","title":{"rendered":"Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH &#8211; kdy je a nen\u00ed nutn\u00e9?"},"content":{"rendered":"<p>\u010casov\u00fd posun\u016fm ve vztahu k DPH se v\u011bnuje \u00a7 104 z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201ez\u00e1kon o DPH\u201c). Aplikac\u00ed ustanoven\u00ed se tak\u00e9 zab\u00fdval <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-prispevky-kv-kdp\/Zapis_KV_KDP_2018-05-02.pdf\" target=\"_blank\" rel=\"noopener\">koordina\u010dn\u00ed v\u00fdbor z roku 2018<\/a>. V n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku se pod\u00edv\u00e1me na praktick\u00fd v\u00fdklad tohoto ustanoven\u00ed.<\/p>\n<h2>Z\u00e1kon o DPH \u00a7 104 &#8211; povinnosti pl\u00e1tce dan\u011b<\/h2>\n<p><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> ve sv\u00fdch ustanoven\u00edch jednozna\u010dn\u011b ur\u010duje <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ma-povinnost-podat-danove-priznani\/\">povinnost pl\u00e1tce dan\u011b<\/a>, kdy m\u00e1 pl\u00e1tce dan\u011b povinnost p\u0159iznat da\u0148 na v\u00fdstupu. Stejn\u011b tak jednozna\u010dn\u011b ur\u010duje, v jak\u00fd moment vznik\u00e1 pl\u00e1tci n\u00e1rok na odpo\u010det dan\u011b.<\/p>\n<p>Jak jsme v \u00favodu ji\u017e zmi\u0148ovali ustanoven\u00ed \u00a7 104 ZDPH stanovuje postup v p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce uvede da\u0148 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za nespr\u00e1vn\u00e9 zda\u0148ovac\u00ed obdob\u00ed, ne\u017e do kter\u00e9ho p\u0159\u00edslu\u0161ela. V takov\u00e9m p\u0159\u00edpad\u011b mohou nastat dv\u011b situace, a to \u017ee dojde ke kr\u00e1cen\u00ed dan\u011b anebo naopak ke kr\u00e1cen\u00ed dan\u011b nedojde.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> P\u0159e\u010dt\u011bte si, od jak\u00e9ho obratu se st\u00e1v\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tcem DPH<\/a> a jak se zaregistrovat.<\/div>\n<h3>Situace, kdy nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b<\/h3>\n<p>Situace, kdy vyk\u00e1z\u00e1n\u00edm skute\u010dnost\u00ed rozhodn\u00fdch pro stanoven\u00ed dan\u011b v nespr\u00e1vn\u00e9m zda\u0148ovac\u00edm obdob\u00edm<strong> nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b jsou upraveny ustanoven\u00edmi \u00a7 104 odst. 1 a 2 z\u00e1kona o DPH<\/strong>.<\/p>\n<h4>Transakce vyk\u00e1zan\u00e9 d\u0159\u00edve &#8211; kdy nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b:<\/h4>\n<ul>\n<li><strong>uskute\u010dn\u011bn\u00e9 zdaniteln\u00e9 pln\u011bn<\/strong>\u00ed, kter\u00e9 se uv\u00e1d\u00ed na \u0159\u00e1dku 1 a 2 DPH p\u0159izn\u00e1n\u00ed;<\/li>\n<li><strong>zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b a dan\u011b<\/strong> u osoby, kter\u00e1 poskytuje pln\u011bn\u00ed (\u00a7 42 ZDPH);<\/li>\n<li><strong>sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b a dan\u011b<\/strong> u osoby, kter\u00e1 p\u0159ij\u00edm\u00e1 pln\u011bn\u00ed (\u00a7 42 ZDPH);<\/li>\n<li>p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnost u osob, kter\u00e9 nemaj\u00ed n\u00e1rok na odpo\u010det dan\u011b nebo kr\u00e1cen\u00fd n\u00e1rok na odpo\u010det dan\u011b<\/li>\n<\/ul>\n<h4><strong>Praktick\u00fd p\u0159\u00edklad &#8211; transakce vyk\u00e1zan\u00e9 d\u0159\u00edve<\/strong><\/h4>\n<p>Spole\u010dnost Hr\u00e1dek s.r.o. vystavila da\u0148ov\u00fd doklad za prodej zbo\u017e\u00ed se dnem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (\u201eDUZP\u201c) 20. srpna 2023. \u00da\u010detn\u00ed spole\u010dnosti Hr\u00e1dek s.r.o. administrativn\u00edm nedopat\u0159en\u00edm zadala tento doklad do \u00fa\u010detnictv\u00ed s DUZP ke dni 20. \u010dervence 2023. Tento doklad byl tedy vyk\u00e1z\u00e1n v DPH p\u0159izn\u00e1n\u00ed a kontroln\u00edm hl\u00e1\u0161en\u00ed o m\u011bs\u00edc d\u0159\u00edve, ne\u017e m\u011bl skute\u010dn\u011b b\u00fdt.<\/p>\n<p>Spole\u010dnost vyk\u00e1zala transakci v p\u0159izn\u00e1n\u00ed za d\u0159\u00edv\u011bj\u0161\u00ed obdob\u00ed, ne\u017e do kter\u00e9ho p\u0159\u00edslu\u0161ela, av\u0161ak nedo\u0161lo v tomto zda\u0148ovac\u00edm obdob\u00ed ke kr\u00e1cen\u00ed dan\u011b, naopak da\u0148 byla uhrazena o m\u011bs\u00edc d\u0159\u00edve. Z toho d\u016fvodu spr\u00e1vce dan\u011b da\u0148 nevym\u011b\u0159\u00ed nebo nedom\u011b\u0159\u00ed. Spr\u00e1vce dan\u011b by tak\u00e9 nem\u011bl vy\u017eadovat pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>V t\u00e9to situaci je v\u0161ak nutn\u00e9 upozornit, \u017ee je mo\u017en\u00e9, \u017ee z d\u016fvodu \u0161patn\u011b uveden\u00e9ho DUZP p\u0159ijde spole\u010dnosti Hr\u00e1dek s.r.o. v\u00fdzva ke zm\u011bn\u011b, dopln\u011bn\u00ed nebo potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v kontroln\u00edm hl\u00e1\u0161en\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b by m\u011blo b\u00fdt DUZP skrze n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed upraveno, tak aby bylo mo\u017en\u00e9 faktury na stran\u011b dodavatele a odb\u011bratele sp\u00e1rovat.<\/p>\n<h4>Transakce vyk\u00e1zan\u00e9 pozd\u011bji\u00a0 &#8211; kdy nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b:<\/h4>\n<ul>\n<li>sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b a v\u00fd\u0161e dan\u011b u osoby, kter\u00e1 poskytuje pln\u011bn\u00ed (\u00a7 42 ZDPH);<\/li>\n<li>zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b a v\u00fd\u0161e dan\u011b u osob, kter\u00e1 p\u0159ij\u00edm\u00e1 pln\u011bn\u00ed (\u00a7 42 ZDPH).<\/li>\n<\/ul>\n<h4><strong>Praktick\u00fd p\u0159\u00edklad &#8211; transakce vyk\u00e1zan\u00e9 pozd\u011bji<\/strong><\/h4>\n<p>Spole\u010dnost Boti\u010dky s.r.o. vystavila da\u0148ov\u00fd doklad za prodej pracovn\u00ed obuvi odb\u011brateli (DUZP 29. b\u0159ezna 2024). Odb\u011bratel v\u0161ak se zbo\u017e\u00edm nebyl spokojen, a tak se rozhodl jej vr\u00e1tit. Z d\u016fvodu vr\u00e1cen\u00ed zbo\u017e\u00ed je spole\u010dnost povinna vystavit opravn\u00fd da\u0148ov\u00fd doklad, ve kter\u00e9m oprav\u00ed z\u00e1klad dan\u011b a da\u0148. Jeliko\u017e odb\u011bratel vr\u00e1til zbo\u017e\u00ed a\u017e 2. dubna 2024, pak spole\u010dnost t\u00e9ho\u017e dne vystavila opravn\u00fd da\u0148ov\u00fd doklad a odeslala ho emailem. Z opatrnostn\u00edch d\u016fvod\u016f spole\u010dnost vykazuje opravn\u00e9 doklady da\u0148ov\u00e9 doklady v\u017edy v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci po m\u011bs\u00edci vystaven\u00ed. V na\u0161em p\u0159\u00edpad\u011b tedy zahrnula opravn\u00fd da\u0148ov\u00fd doklad do DPH p\u0159izn\u00e1n\u00ed a kontroln\u00edho hl\u00e1\u0161en\u00ed za kv\u011bten 2024 av\u0161ak se spr\u00e1vn\u00fdm DUZP 2. dubna 2024.<\/p>\n<p>Stejn\u011b jako v p\u0159edchoz\u00edm p\u0159\u00edkladu, ani v tomto p\u0159\u00edpad\u011b nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b. Z toho d\u016fvodu spr\u00e1vce dan\u011b da\u0148 nedom\u011b\u0159\u00ed nebo nevym\u011b\u0159\u00ed.<\/p>\n<h4>Transakce vyk\u00e1zan\u00e9 d\u0159\u00edve nebo pozd\u011bji &#8211; kdy nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b:<\/h4>\n<ul>\n<li>uskute\u010dn\u011bn\u00e1 osvobozen\u00e1 pln\u011bn\u00ed s n\u00e1rokem na odpo\u010det dan\u011b (nap\u0159. dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS, v\u00fdvoz zbo\u017e\u00ed, poskytnut\u00ed slu\u017eby do t\u0159et\u00ed zem\u011b);<\/li>\n<li>uskute\u010dn\u011bn\u00e1 osvobozen\u00e1 pln\u011bn\u00ed bez n\u00e1roku na odpo\u010det dan\u011b (v\u0161echna pln\u011bn\u00ed v souladu s \u00a7 51 ZDPH);<\/li>\n<li>p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti s pln\u00fdm n\u00e1rokem na odpo\u010det dan\u011b, pop\u0159\u00edpad\u011b kr\u00e1cen\u00fdm n\u00e1rokem na odpo\u010det dan\u011b za p\u0159edpokladu, \u017ee je vypo\u0159\u00e1dac\u00ed koeficient roven nebo vy\u0161\u0161\u00ed ne\u017e 95 %.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Praktick\u00fd p\u0159\u00edklad &#8211; transakce vyk\u00e1zan\u00e9 d\u0159\u00edve nebo pozd\u011bji<\/strong><\/h4>\n<p>Spole\u010dnost BYDL\u00cd\u0160 s.r.o. p\u0159ijal dne 15. b\u0159ezna 2024 stavebn\u00ed pr\u00e1ce od jin\u00e9ho pl\u00e1tce. Spole\u010dnost m\u00e1 pln\u00fd n\u00e1rok na odpo\u010det dan\u011b. Povinnost p\u0159iznat da\u0148 mu tak vznikla 15. b\u0159ezna 2024. Nicm\u00e9n\u011b spole\u010dnost obdr\u017eela da\u0148ov\u00fd doklad a\u017e dubnu 2024 a tak\u00e9 ho zahrnul do DPH report\u016f za m\u011bs\u00edc duben 2024. Op\u011bt nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b, a proto da\u0148 nebude vym\u011b\u0159ena ani dom\u011b\u0159ena.<\/p>\n<p>Ve v\u0161ech v\u00fd\u0161e uveden\u00fdch situac\u00edch nedoch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b a z toho d\u016fvodu spr\u00e1vce dan\u011b da\u0148 dodate\u010dn\u011b nevym\u011b\u0159\u00ed, nebude po\u017eadovat vyk\u00e1z\u00e1n\u00ed t\u011bchto transakc\u00ed prost\u0159ednictv\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, v n\u011bm\u017e vznikla povinnost p\u0159iznat da\u0148 a neuplatn\u00ed \u00farok z prodlen\u00ed.<\/p>\n<p>I p\u0159esto je v\u0161ak nutn\u00e9 upozornit na skute\u010dnost, \u017ee v p\u0159\u00edpad\u011b nesouladu mezi \u00fadaji uveden\u00fdmi nap\u0159\u00edklad v kontroln\u00edm hl\u00e1\u0161en\u00ed m\u016f\u017ee spr\u00e1vce dan\u011b vyzvat da\u0148ov\u00fd subjekt k pod\u00e1n\u00ed n\u00e1sledn\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/p>\n<h3>Situace, kdy doch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b<\/h3>\n<p>Ustanoven\u00ed \u00a7 104 odst. 3 a 5 ZDPH upravuje situace, kdy vyk\u00e1z\u00e1n\u00edm skute\u010dnosti rozhodn\u00fdch pro stanoven\u00ed dan\u011b v nespr\u00e1vn\u00e9m zda\u0148ovac\u00edm obdob\u00ed doch\u00e1z\u00ed po ur\u010ditou \u010d\u00e1st obdob\u00ed ke kr\u00e1cen\u00ed dan\u011b, tj. kdy dopad na st\u00e1tn\u00ed rozpo\u010det negativn\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o n\u00e1sleduj\u00edc\u00ed transakce:<\/p>\n<h4>Transakce vyk\u00e1zan\u00e9 pozd\u011bji &#8211; kdy doch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b:<\/h4>\n<ul>\n<li>uskute\u010dn\u011bn\u00e1 tuzemsk\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed vyk\u00e1z\u00e1na na \u0159\u00e1dku 1 a 2 DPH p\u0159izn\u00e1n\u00ed;<\/li>\n<li>p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti bez n\u00e1roku na odpo\u010det dan\u011b<\/li>\n<li>p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti s pln\u00fdm n\u00e1rokem na odpo\u010det dan\u011b, pop\u0159\u00edpad\u011b kr\u00e1cen\u00fdm n\u00e1rokem na odpo\u010det dan\u011b za p\u0159edpokladu, \u017ee je vypo\u0159\u00e1dac\u00ed koeficient roven nebo vy\u0161\u0161\u00ed ne\u017e 95 %.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/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\/2535\">\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\/2535\">\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<h4><strong>Praktick\u00fd p\u0159\u00edklad &#8211; transakce vyk\u00e1zan\u00e9 pozd\u011bji a kr\u00e1cen\u00ed dan\u00ed<\/strong><\/h4>\n<p>Spole\u010dnost STAVBY s.r.o. prodala v srpnu 2024 stavebn\u00ed materi\u00e1l v hodnot\u011b 30 000 K\u010d. Vystaven\u00fd da\u0148ov\u00fd doklad bohu\u017eel zapadl mezi p\u0159ed\u00e1vac\u00ed protokoly a nebyl tak p\u0159ed\u00e1n \u00fa\u010detn\u00ed k za\u00fa\u010dtov\u00e1n\u00ed a vyk\u00e1z\u00e1n\u00ed v DPH reportech za m\u011bs\u00edc srpen 2024. Na toto administrativn\u00ed nedopat\u0159en\u00ed se bohu\u017eel p\u0159i\u0161lo a\u017e za\u010d\u00e1tkem \u0159\u00edjna 2024. Spole\u010dnost STAVBY tedy vyk\u00e1zala toto pln\u011bn\u00ed v DPH reportingu za m\u011bs\u00edc z\u00e1\u0159\u00ed 2024. Jeliko\u017e do\u0161lo k do\u010dasn\u00e9mu kr\u00e1cen\u00ed dan\u011b, tj. transakce m\u011bla b\u00fdt vyk\u00e1z\u00e1na o m\u011bs\u00edc d\u0159\u00edv, pak sice spr\u00e1vce dan\u011b da\u0148 dodate\u010dn\u011b nevym\u011b\u0159\u00ed a nebude po\u017eadovat vyk\u00e1z\u00e1n\u00ed t\u011bchto transakc\u00ed prost\u0159ednictv\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, ale uplatn\u00ed \u00farok z prodlen\u00ed za pozdn\u00ed odveden\u00ed dan\u011b.<\/p>\n<h4>Transakce vyk\u00e1zan\u00e9 d\u0159\u00edve &#8211; kdy doch\u00e1z\u00ed ke kr\u00e1cen\u00ed dan\u011b:<\/h4>\n<ul>\n<li>sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b a v\u00fd\u0161e dan\u011b u poskytovatele pln\u011bn\u00ed (\u00a7 42 ZDPH);<\/li>\n<li>zv\u00fd\u0161en\u00ed p\u016fvodn\u011b uplatn\u011bn\u00e9ho odpo\u010dtu dan\u011b u p\u0159\u00edjemce;<\/li>\n<li>p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed s n\u00e1rokem na odpo\u010det dan\u011b v pln\u00e9 nebo \u010d\u00e1ste\u010dn\u00e9 v\u00fd\u0161i.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Praktick\u00fd p\u0159\u00edklad &#8211; transakce vyk\u00e1zan\u00e9 d\u0159\u00edve a kr\u00e1cen\u00ed dan\u00ed<\/strong><\/h4>\n<p>Spole\u010dnost KRYPTO s.r.o. obdr\u017eela da\u0148ov\u00fd doklad vystaven\u00fd 2. srpna 2024 s DUZP 29. \u010dervence 2024. Spole\u010dnost zahrnula tento p\u0159ijat\u00fd da\u0148ov\u00fd doklad do DPH reportingu za m\u011bs\u00edce \u010dervenec 2024. Jeliko\u017e doch\u00e1z\u00ed op\u011bt k do\u010dasn\u00e9mu kr\u00e1cen\u00ed dan\u011b (n\u00e1rok na odpo\u010det dan\u011b je vyk\u00e1z\u00e1n o m\u011bs\u00edc d\u0159\u00edve, ne\u017e samotn\u00fd n\u00e1rok vznik\u00e1). Spr\u00e1vce dan\u011b je op\u011bt opr\u00e1vn\u011bn vym\u011b\u0159it \u00farok z prodlen\u00ed.<\/p>\n<p>Je v\u00edce ne\u017e pravd\u011bpodobn\u00e9, \u017ee v r\u00e1mci mechanismu kontroly kontroln\u00edch hl\u00e1\u0161en\u00ed by se na n\u011bkter\u00e1 administrativn\u00ed pochyben\u00ed m\u011blo p\u0159ij\u00edt d\u0159\u00edve ne\u017e p\u0159ed samotn\u00fdm pod\u00e1n\u00edm n\u00e1sleduj\u00edc\u00edch DPH report\u016f, ve kter\u00fdch bude toto pochyben\u00ed napraveno. M\u016f\u017ee se jednat o p\u0159\u00edpady, kdy da\u0148ov\u00fd subjekt zapomene vyk\u00e1zat lok\u00e1ln\u00ed pln\u011bn\u00ed s dan\u00ed, zat\u00edmco druh\u00fd da\u0148ov\u00fd subjekt si uplatn\u00ed n\u00e1rok na odpo\u010det dan\u011b. V takov\u00e9m p\u0159\u00edpad\u011b by spole\u010dnost, kter\u00e1 zapomn\u011bla vyk\u00e1zat lok\u00e1ln\u00ed pln\u011bn\u00ed byla nucena k pod\u00e1n\u00ed dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed spolu s n\u00e1sledn\u00fdm kontroln\u00edm hl\u00e1\u0161en\u00edm.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee by kontroln\u00ed mechanismy toto pochyben\u00ed neodhalily a spole\u010dnost by sv\u00e9 pochyben\u00ed napravila v r\u00e1mci pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za dal\u0161\u00ed zda\u0148ovac\u00ed obdob\u00ed, pak by j\u00ed byly vym\u011b\u0159eny <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sankce-podle-danoveho-radu-od-1-1-2021\/\">\u00faroky z prodlen\u00ed<\/a> za pozdn\u00ed odveden\u00ed dan\u011b z t\u00e9to transakce, nicm\u00e9n\u011b z\u0159ejm\u011b bez nutnosti pod\u00e1vat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>K \u010dasov\u00fdm posun\u016fm doch\u00e1zelo a pravd\u011bpodobn\u011b doch\u00e1zet bude i nad\u00e1le, a proto lze ustanoven\u00ed \u00a7 104 ZDPH vn\u00edmat jen pozitivn\u011b. Opravov\u00e1n\u00ed n\u011bkter\u00fdch pochyben\u00ed skrze <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\">dodate\u010dn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed<\/a> by toti\u017e vedlo k nehospod\u00e1rn\u00e9mu zat\u011b\u017eov\u00e1n\u00ed da\u0148ov\u00fdch subjekt\u016f, a nakonec i pracovn\u00edk\u016f finan\u010dn\u00ed spr\u00e1vy.<\/p>\n\n\n<h2 class=\"wp-block-heading\">P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma DPH:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/\">Co je DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">Sazby DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Registr pl\u00e1tc\u016f k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">Jak na registraci k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">Identifikovan\u00e1 osoba k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ziskejte-od-statu-penize-zpet-aneb-vraceni-nadmerneho-odpoctu-dph\/\">Vr\u00e1cen\u00ed DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/a><\/li>\n\n\n\n<li><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><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/\">Jak na z\u00e1lohy v DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">Dobrovoln\u00fd pl\u00e1tce DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/\">V\u00fdpo\u010det DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/formular-jak-vyplnit-priznani-k-dph\/\">Jak vyplnit formul\u00e1\u0159 p\u0159izn\u00e1n\u00ed k DPH<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">Kompletn\u00ed pr\u016fvodce p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u010casov\u00fd posun\u016fm ve vztahu k DPH se v\u011bnuje \u00a7 104 z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen &#8230;<\/p>\n","protected":false},"author":19,"featured_media":2536,"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":[77,249,65],"class_list":["post-2535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-dodatecne-danove-priznani","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2535","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2535"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2535\/revisions"}],"predecessor-version":[{"id":17097,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2535\/revisions\/17097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2536"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}