{"id":2552,"date":"2025-02-12T14:56:54","date_gmt":"2025-02-12T13:56:54","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prenesena-danova-povinnost-nebo-reverse-charge-co-to-je\/"},"modified":"2025-02-12T14:56:56","modified_gmt":"2025-02-12T13:56:56","slug":"prenesena-danova-povinnost-nebo-reverse-charge-co-to-je","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-nebo-reverse-charge-co-to-je\/","title":{"rendered":"P\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost nebo reverse charge: co to je"},"content":{"rendered":"

Co je p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost<\/h2>\n

Anglicky reverse charge <\/strong>a \u010desky p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost. <\/strong>Mechanismus, kter\u00fd na \u00fazem\u00ed Evropsk\u00e9 Unie zamezuje da\u0148ov\u00fdm podvod\u016fm.<\/p>\n

Jedn\u00e1 se o p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti z dodavatele na toho, kdo nakupuje zbo\u017e\u00ed nebo slu\u017eby. DPH tedy plat\u00ed odb\u011bratel<\/strong>.<\/p>\n

Princip p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti omezuje karuselov\u00e9 podvody<\/strong>, kter\u00e9 p\u0159edstavuj\u00ed velkou \u010d\u00e1st \u00fanik\u016f DPH. Karusel je typ podvodu, kdy se zbo\u017e\u00ed obchoduje p\u0159es hranice \u0159et\u011bzovit\u011b, a v jednom m\u00edst\u011b \u0159et\u011bzce nen\u00ed da\u0148 p\u0159izn\u00e1na \u2013 firma ji\u017e neexistuje nebo nen\u00ed k dop\u00e1tr\u00e1n\u00ed. T\u011bmto chyb\u011bj\u00edc\u00edm obchodn\u00edk\u016fm<\/strong> se tak\u00e9 \u0159\u00edk\u00e1 b\u00edl\u00ed kon\u011b.<\/p>\n

DPH odv\u00e1d\u00ed a\u017e kone\u010dn\u00fd prodejce<\/h2>\n

Standardn\u011b odv\u00e1d\u00ed DPH firma, kter\u00e1 prod\u00e1v\u00e1 zbo\u017e\u00ed nebo poskytuje slu\u017ebu. V re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti v\u0161ak DPH neodv\u00e1d\u00ed ani da\u0148 neinkasuje. Odvod DPH se t\u00fdk\u00e1 a\u017e podnikatele na konci \u0159et\u011bzce<\/strong>, kter\u00fd nap\u0159\u00edklad prod\u00e1v\u00e1 zbo\u017e\u00ed spot\u0159ebitel\u016fm.<\/p>\n

P\u0159i vystavov\u00e1n\u00ed faktury u p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti to vypad\u00e1 n\u00e1sledovn\u011b. Dodavatel vystav\u00ed fakturu bez dan\u011b z p\u0159idan\u00e9 hodnoty a p\u0159\u00edjemci vznik\u00e1 povinnost da\u0148 p\u0159iznat a odv\u00e9st ji. Obvykle tak\u00e9 vznik\u00e1 pr\u00e1vo na n\u00e1rok na odpo\u010det dan\u011b.<\/p>\n

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Vzor faktury v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti.<\/figcaption><\/figure>\n
<\/div>\n
TIP<\/strong>: Pokud pl\u00e1nujete vyu\u017e\u00edt re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti a zaj\u00edm\u00e1 v\u00e1s, jak \u00fa\u010dtovat faktury, zkuste si to zdarma v programu Money S3<\/a>. Vyu\u017eijete funkce Reverse Charge<\/a>.<\/div>\n

Re\u017eimy p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/h2>\n

V \u010cesku nyn\u00ed existuje trval\u00fd a do\u010dasn\u00fd re\u017eim <\/strong>p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, kter\u00fd vych\u00e1z\u00ed ze z\u00e1kona o DPH<\/a>.<\/p>\n

Reverse charge je pro v\u00e1s povinn\u00fd, pokud poskytujete slu\u017eby nebo produkty<\/strong>, kter\u00e9 spadaj\u00ed pod trval\u00fd a do\u010dasn\u00fd re\u017eim.<\/p>\n

Uveden\u00e9 je najdete n\u00ed\u017ee.<\/p>\n

Trval\u00fd re\u017eim<\/h3>\n

Z\u00e1kon o DPH v p\u0159\u00edloze \u010d. 5<\/a> uv\u00e1d\u00ed, pro jak\u00e9 zbo\u017e\u00ed nebo slu\u017eby plat\u00ed povinnost zaveden\u00ed trval\u00e9 reverse charge.<\/p>\n

Jedn\u00e1 se p\u0159edev\u0161\u00edm o dod\u00e1n\u00ed:<\/p>\n