{"id":2557,"date":"2021-12-20T10:05:27","date_gmt":"2021-12-20T10:05:27","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novinky-v-dph-na-rok-2022-hlaseni-pro-intrastat-bude-jednodussi\/"},"modified":"2023-02-01T15:06:13","modified_gmt":"2023-02-01T14:06:13","slug":"novinky-v-dph-na-rok-2022-hlaseni-pro-intrastat-bude-jednodussi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novinky-v-dph-na-rok-2022-hlaseni-pro-intrastat-bude-jednodussi\/","title":{"rendered":"Novinky v DPH na rok 2022: hl\u00e1\u0161en\u00ed pro Intrastat bude jednodu\u0161\u0161\u00ed"},"content":{"rendered":"\n<p>B\u011bhem posledn\u00edho roku do\u0161lo v oblasti DPH ke zm\u011bn\u00e1m v oblasti:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>prodeje zbo\u017e\u00ed na d\u00e1lku (zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed),<\/li><li>zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta,<\/li><li>obchodov\u00e1n\u00ed se zbo\u017e\u00edm za pou\u017eit\u00ed elektronick\u00e9ho rozhran\u00ed<\/li><li>a dovozu zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty.<\/li><\/ul>\n\n\n\n<p>Dal\u0161\u00ed pl\u00e1novan\u00e9 novinky v z\u00e1kon\u011b o DPH o\u010dek\u00e1v\u00e1me i v roce 2022.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zvl\u00e1\u0161tn\u00ed re\u017eim pro cestovn\u00ed kancel\u00e1\u0159e<\/h2>\n\n\n\n<p>Od 1. ledna 2022 plat\u00ed nov\u00e1 \u00faprava t\u00fdkaj\u00edc\u00ed se uplatn\u011bn\u00ed DPH u pln\u011bn\u00ed, kter\u00e1 podl\u00e9haj\u00ed zvl\u00e1\u0161tn\u00edmu re\u017eimu pro cestovn\u00ed slu\u017ebu. Poskytovatel\u00e9 cestovn\u00edch slu\u017eeb budou nov\u011b muset:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>p\u0159iznat da\u0148 z p\u0159ijat\u00fdch z\u00e1loh<\/strong> za cestovn\u00ed slu\u017ebu<\/li><li>nebo zat\u00ed\u017eit \u010d\u00e1st leteck\u00e9 p\u0159epravy do t\u0159et\u00edch zem\u00ed dan\u00ed z p\u0159idan\u00e9 hodnoty.<\/li><\/ul>\n\n\n\n<p>Stejn\u011b tak se m\u011bn\u00ed v\u00fdpo\u010det p\u0159ir\u00e1\u017eky, kter\u00fd u\u017e nep\u016fjde d\u011blat souhrnn\u011b za zda\u0148ovac\u00ed obdob\u00ed. Pl\u00e1tce bude prov\u00e1d\u011bt <strong>v\u00fdpo\u010det p\u0159ir\u00e1\u017eky <\/strong>za<strong> ka\u017edou poskytnutou cestovn\u00ed slu\u017ebu zvl\u00e1\u0161\u0165<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zjednodu\u0161en\u00e9 hl\u00e1\u0161en\u00ed pro Intrastat<\/h2>\n\n\n\n<p>Od 1. ledna 2022 doch\u00e1z\u00ed v EU ke zm\u011bn\u00e1m vykazov\u00e1n\u00ed intrakomunit\u00e1rn\u00edho pln\u011bn\u00ed naz\u00fdvan\u00e9 Intrastat, kter\u00e9 se t\u00fdk\u00e1 obchod\u016f mezi jednotliv\u00fdmi \u010dlensk\u00fdmi st\u00e1ty Evropsk\u00e9 unie.<\/p>\n\n\n\n<p>Za nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bnu se pova\u017euje <strong>zjednodu\u0161en\u00e9 vykazov\u00e1n\u00ed<\/strong>. To bude podnikatel\u016fm umo\u017e\u0148ovat podat pouze jedno hl\u00e1\u0161en\u00ed ro\u010dn\u011b bez vypl\u0148ov\u00e1n\u00ed podrobn\u00fdch \u00fadaj\u016f. Ale pozor \u2013\u2060 podnikatel\u00e9 ho vyu\u017eij\u00ed jen pokud dovezou \u010di vyvezou zbo\u017e\u00ed v hodnot\u011b mezi 12 a 20 mil. K\u010d a sou\u010dasn\u011b tyto produkty nejsou na seznamu Sd\u011blen\u00ed \u010cS\u00da. Podrobn\u011bj\u0161\u00ed informace o zjednodu\u0161en\u00e9m hl\u00e1\u0161en\u00ed se do\u010dtete <a href=\"https:\/\/www.czso.cz\/csu\/czso\/zjednodusene-hlaseni\" target=\"_blank\" rel=\"noreferrer noopener\">zde<\/a>.<\/p>\n\n\n\n<p>Doch\u00e1z\u00ed i ke <strong>zm\u011bn\u00e1m v terminologii<\/strong>. M\u00edsto \u201eodesl\u00e1n\u00ed\u201c se nov\u011b zav\u00e1d\u00ed pojem \u201ev\u00fdvoz zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU\u201c a m\u00edsto \u201ep\u0159ijet\u00ed\u201c se bude pou\u017e\u00edvat \u201edovoz zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU\u201c.&nbsp;<\/p>\n\n\n\n<p>Dal\u0161\u00ed zm\u011bny se t\u00fdkaj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>roz\u0161\u00ed\u0159en\u00ed okruhu \u00fadaj\u016f ve v\u00fdkazech<\/strong> (nap\u0159. uveden\u00ed informace o p\u016fvodu vyv\u00e1\u017een\u00e9ho zbo\u017e\u00ed),<\/li><li>zaveden\u00ed <a href=\"https:\/\/www.czso.cz\/csu\/czso\/nove-kody-povahy-transakce\" target=\"_blank\" rel=\"noreferrer noopener\">nov\u00fdch k\u00f3d\u016f povahy transakce<\/a>,<\/li><li>nav\u00fd\u0161en\u00ed<strong> limitu pro mal\u00e9 z\u00e1silky z 200 EUR na 400 EUR<\/strong>,<\/li><li><strong>zaokrouhlov\u00e1n\u00ed dopl\u0148kov\u00fdch m\u011brn\u00fdch jednotek<\/strong> zbo\u017e\u00ed (\u010d\u00edsla men\u0161\u00ed ne\u017e 1 se uvedou na t\u0159i desetinn\u00e1 m\u00edsta a \u010d\u00edsla vy\u0161\u0161\u00ed ne\u017e 1 se zaokrouhl\u00ed matematicky na cel\u00e1 \u010d\u00edsla).<\/li><\/ul>\n\n\n\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><br>TIP: P\u0159e\u010dt\u011bte si <a href=\"https:\/\/www.czso.cz\/csu\/czso\/prehled-nejdulezitejsich-zmen-v-intrastatu-od-1-1-2022\" target=\"_blank\" rel=\"noopener\">p\u0159ehled nejv\u00fdznamn\u011bj\u0161\u00edch zm\u011bn v Intrastatu<\/a>, kter\u00fd zve\u0159ejnil \u010cesk\u00fd statistick\u00fd \u00fa\u0159ad.<p><\/p>\n<\/div>\n\n\n\n<p>Ve\u0161ker\u00e9 zm\u011bny, ke kter\u00fdm doch\u00e1z\u00ed od 1. 1. 2022 jsou uvedeny v <a href=\"https:\/\/www.czso.cz\/csu\/czso\/intrastat_prirucky\" target=\"_blank\" rel=\"noreferrer noopener\">P\u0159\u00edru\u010dce Intrastatu ve verzi V22<\/a>, kter\u00e1 je dostupn\u00e1 na str\u00e1nk\u00e1ch \u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Budouc\u00ed nav\u00fd\u0161en\u00ed limitu pro pl\u00e1tcovstv\u00ed DPH<\/h2>\n\n\n\n<p>\u010cesk\u00e1 republika usiluje o zv\u00fd\u0161en\u00ed hranice pro registraci k DPH, \u010d\u00edm\u017e chce sn\u00ed\u017eit administrativu podnikatel\u016fm. Vypl\u00fdv\u00e1 to z <a href=\"https:\/\/www.mfcr.cz\/cs\/aktualne\/tiskove-zpravy\/2021\/ministerstvo-financi-pozada-evropskou-ko-43481\" target=\"_blank\" rel=\"noreferrer noopener\">tiskov\u00e9 zpr\u00e1vy<\/a> Ministerstva financ\u00ed, na z\u00e1klad\u011b kter\u00e9 chce Evropskou komisi po\u017e\u00e1dat o <strong>nav\u00fd\u0161en\u00ed limitu pro registraci k DPH ze sou\u010dasn\u00e9ho 1 mil. K\u010d na 2 mil. K\u010d<\/strong>. \u017d\u00e1dost nejd\u0159\u00edv mus\u00ed schv\u00e1lit vl\u00e1da.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prominut\u00ed DPH p\u0159i dod\u00e1n\u00ed elektrick\u00e9 energie a plynu<\/h2>\n\n\n\n<p>Ministerstvo financ\u00ed z d\u016fvodu n\u011bkolikan\u00e1sobn\u00e9ho n\u00e1r\u016fstu cen energi\u00ed ke konci roku 2021 rozhodlo o <strong>prominut\u00ed DPH<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>p\u0159i dod\u00e1n\u00ed elekt\u0159iny a plynu <\/strong>v m\u011bs\u00edc\u00edch listopad a prosinec 2021&nbsp;<\/li><li>a ze z\u00e1loh p\u0159ijat\u00fdch v tomto obdob\u00ed.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/12\/brennan-burling-xn602Ft9HJQ-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-7080\" \/><figcaption><em>Od nov\u00e9ho roku mo\u017en\u00e1 dojde k prominut\u00ed DPH u plynu a elekt\u0159iny.<\/em><\/figcaption><\/figure>\n\n\n\n<p>Vl\u00e1da z\u00e1rove\u0148 schv\u00e1lila n\u00e1vrh novely z\u00e1kona o DPH, kter\u00e1 by dod\u00e1n\u00ed elekt\u0159iny a plynu <strong>zcela osvobodila od DPH<\/strong> po dobu cel\u00e9ho roku 2022, a to s \u00fa\u010dinnost\u00ed od 1. ledna 2022. Ke sn\u00ed\u017een\u00ed DPH na nulu je nutn\u00fd souhlas Evropsk\u00e9 komise.<\/p>\n\n\n\n<p><br>V\u0161echny legislativn\u00ed zm\u011bny do programu Money S3 v\u010das zapracujeme. O v\u0161ech aktualizac\u00edch a vylep\u0161en\u00fdch funkc\u00edch se dozv\u00edte na blogu v sekci <a href=\"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/\">Novinky z Money<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u011bhem posledn\u00edho roku do\u0161lo v oblasti DPH ke zm\u011bn\u00e1m v oblasti: prodeje zbo\u017e\u00ed na d\u00e1lku (zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed), zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta, obchodov\u00e1n\u00ed se zbo\u017e\u00edm &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2559,"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],"class_list":["post-2557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2557","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=2557"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2557\/revisions"}],"predecessor-version":[{"id":8564,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2557\/revisions\/8564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2559"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}