{"id":290,"date":"2013-04-15T20:00:00","date_gmt":"2013-04-15T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/informace-gfr-k-ruceni-za-nezaplacene-dph\/"},"modified":"2023-02-01T15:10:15","modified_gmt":"2023-02-01T14:10:15","slug":"informace-gfr-k-ruceni-za-nezaplacene-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/informace-gfr-k-ruceni-za-nezaplacene-dph\/","title":{"rendered":"Informace GF\u0158 k ru\u010den\u00ed za nezaplacen\u00e9 DPH"},"content":{"rendered":"

Od leto\u0161n\u00edho roku se do z\u00e1kona o DPH dostalo n\u011bkolik ustanoven\u00ed, na jejich\u017e z\u00e1klad\u011b pl\u00e1tce, kter\u00fd p\u0159ijme zdaniteln\u00e9 pln\u011bn\u00ed, ru\u010d\u00ed za poskytovatelem zdaniteln\u00e9ho pln\u011bn\u00ed neodveden\u00e9 DPH. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158) k\u00a0t\u00e9to problematice vydalo sv\u00e9 stanovisko.<\/strong><\/p>\n

Problematika ru\u010den\u00ed za DPH<\/h2>\n

Nejprve si zopakujme, za jak\u00fdch okolnost\u00ed pl\u00e1tce ru\u010d\u00ed za neodveden\u00e9 DPH:<\/p>\n

Pl\u00e1tce, kter\u00fd p\u0159ijme zdaniteln\u00e9 pln\u011bn\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku uskute\u010dn\u011bn\u00e9 jin\u00fdm pl\u00e1tcem nebo poskytne \u00faplatu na takov\u00e9 pln\u011bn\u00ed, ru\u010d\u00ed za nezaplacen\u00e9 DPH z\u00a0tohoto pln\u011bn\u00ed, pokud v\u00a0okam\u017eiku pln\u011bn\u00ed:<\/em><\/p>\n

    \n
  1. \u00a0v\u011bd\u011bl nebo v\u011bd\u011bt m\u011bl a mohl, \u017ee DPH nebude \u00famysln\u011b zaplacen\u00e9,<\/em><\/li>\n
  2. \u00a0v\u011bd\u011bl nebo v\u011bd\u011bt m\u011bl a mohl, \u017ee se poskytovatel zdaniteln\u00e9ho pln\u011bn\u00ed \u00famysln\u011b dostal nebo dostane do postaven\u00ed, kdy nem\u016f\u017ee da\u0148 zaplatit,<\/em><\/li>\n
  3. \u00a0v\u011bd\u011bl nebo v\u011bd\u011bt m\u011bl a mohl, \u017ee dojde ke zkr\u00e1cen\u00ed DPH nebo vyl\u00e1k\u00e1n\u00ed da\u0148ov\u00e9 v\u00fdhody,<\/em><\/li>\n
  4. \u00a0pokud je \u00faplata bez ekonomick\u00e9ho opodstatn\u011bn\u00ed zcela zjevn\u011b odchyln\u00e1 od obvykl\u00e9 ceny,<\/em><\/li>\n
  5. \u00a0pokud je \u00faplata poskytnuta zcela nebo z\u010d\u00e1sti bezhotovostn\u00edm p\u0159evodem na \u00fa\u010det veden\u00fd poskytovatelem platebn\u00edch slu\u017eeb mimo \u010cR,<\/em><\/li>\n
  6. \u00a0pokud je \u00faplata poskytnuta zcela nebo z\u010d\u00e1sti bezhotovostn\u00edm p\u0159evodem na jin\u00fd \u00fa\u010det ne\u017e \u00fa\u010det poskytovatele zdaniteln\u00e9ho pln\u011bn\u00ed, kter\u00fd je spr\u00e1vcem dan\u011b zve\u0159ejn\u011bn zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup (www.daneelektronicky.cz<\/a>).<\/em><\/li>\n<\/ol>\n

    Informace GF\u0158 k ru\u010den\u00ed<\/h2>\n

    Informace GF\u0158 se t\u00fdk\u00e1 pouze posledn\u00edho \u2013 \u0161est\u00e9ho – bodu ru\u010den\u00ed. Jde o situaci, kdy p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed uhrad\u00ed zcela nebo z\u010d\u00e1sti bezhotovostn\u00edm p\u0159evodem na jin\u00fd \u00fa\u010det ne\u017e poskytovatel pln\u011bn\u00ed poskytl spr\u00e1vci dan\u011b ke zve\u0159ejn\u011bn\u00ed.<\/p>\n

    GF\u0158 k\u00a0tomuto ru\u010den\u00ed sd\u011bluje:<\/p>\n

    Spr\u00e1vce dan\u011b nebude vyz\u00fdvat podle \u00a7 171 z\u00e1kona \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, k\u00a0\u00fahrad\u011b nedoplatku ru\u010ditele, u kter\u00e9ho ru\u010den\u00ed vznikne ze z\u00e1kona podle ust. \u00a7 109 odst. 2 p\u00edsm. c) z\u00e1kona o DPH do 30. 9. 2013.<\/em><\/strong><\/p>\n

    Jedn\u00e1 se tedy ve sv\u00e9 podstat\u011b o odklad, o dobu \u201eh\u00e1jen\u00ed\u201c, kdy p\u0159\u00edjemci zdaniteln\u00fdch pln\u011bn\u00ed nebudou vyz\u00fdv\u00e1ni, aby uhradili DPH jako ru\u010ditel\u00e9 z\u00a0d\u016fvodu, \u017ee uhradili za zdaniteln\u00e9 pln\u011bn\u00ed na nezve\u0159ejn\u011bn\u00fd \u00fa\u010det.<\/p>\n

    GF\u0158 svoje sd\u011blen\u00ed od\u016fvodnilo \u201enovost\u00ed p\u0159edm\u011btn\u00e9ho typu ru\u010den\u00ed a relativn\u00ed n\u00e1ro\u010dnost\u00ed zaveden\u00ed opat\u0159en\u00ed s\u00a0t\u00edmto ru\u010den\u00edm spojen\u00fdch na stran\u011b podnikatelsk\u00e9 ve\u0159ejnosti.\u201c <\/em>Jin\u00fdmi slovy jde o to, aby si subjekty zvykly na praxi, kdy si mus\u00ed ov\u011b\u0159ovat, zda \u00fa\u010det sv\u00e9ho poskytovatele zdaniteln\u00e9ho pln\u011bn\u00ed je zve\u0159ejn\u011bn na str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Od leto\u0161n\u00edho roku se do z\u00e1kona o DPH dostalo n\u011bkolik ustanoven\u00ed, na jejich\u017e z\u00e1klad\u011b pl\u00e1tce, kter\u00fd p\u0159ijme zdaniteln\u00e9 pln\u011bn\u00ed, ru\u010d\u00ed za poskytovatelem zdaniteln\u00e9ho pln\u011bn\u00ed neodveden\u00e9 DPH. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158) k t\u00e9to problematice vydalo sv\u00e9 stanovisko.<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[65,107],"class_list":["post-290","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-ruceni-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/290","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=290"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/290\/revisions"}],"predecessor-version":[{"id":5355,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/290\/revisions\/5355"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}