{"id":327,"date":"2013-11-19T22:00:00","date_gmt":"2013-11-19T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-posuzovat-otazku-ruceni-za-nezaplacene-dph-pri-platbe-na-ucet-treti-osoby\/"},"modified":"2023-02-01T15:10:11","modified_gmt":"2023-02-01T14:10:11","slug":"jak-posuzovat-otazku-ruceni-za-nezaplacene-dph-pri-platbe-na-ucet-treti-osoby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-posuzovat-otazku-ruceni-za-nezaplacene-dph-pri-platbe-na-ucet-treti-osoby\/","title":{"rendered":"Infoservis: Jak posuzovat ot\u00e1zku ru\u010den\u00ed za nezaplacen\u00e9 DPH p\u0159i platb\u011b na \u00fa\u010det t\u0159et\u00ed osoby"},"content":{"rendered":"

Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c) na str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy \u010cR uve\u0159ejnilo informaci k ru\u010den\u00ed za nezaplacen\u00e9 DPH v n\u011bkter\u00fdch specifick\u00fdch p\u0159\u00edpadech prov\u00e1d\u011bn\u00ed platebn\u00edch transakc\u00ed.<\/strong><\/p>\n

<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Mnoz\u00ed z n\u00e1s se ve sv\u00e9 praxi setkali se situac\u00ed, kdy dlu\u017en\u00edk nehrad\u00ed sv\u016fj dluh vznikl\u00fd ze z\u00e1vazkov\u00e9ho vztahu p\u0159\u00edmo v\u011b\u0159iteli, kter\u00fd poskytl pln\u011bn\u00ed dlu\u017en\u00edkovi, ale platbu pos\u00edl\u00e1 na \u00fa\u010det t\u0159et\u00ed osob\u011b. T\u0159et\u00ed osobou m\u016f\u017ee b\u00fdt nap\u0159. faktoringov\u00e1 spole\u010dnost, postupn\u00edk p\u0159i postoupen\u00ed pohled\u00e1vky, not\u00e1\u0159, advok\u00e1t, exekutor \u010di insolven\u010dn\u00ed spr\u00e1vce.<\/p>\n

V t\u00e9to souvislosti je pot\u0159eba se zamyslet, jak je to s ru\u010den\u00edm za nezaplacen\u00e9 DPH ve smyslu
\nustanoven\u00ed \u00a7 109 odst. 2 p\u00edsm. c) z\u00e1kona o DPH (d\u00e1le jen \u201eZDPH\u201c). Podle tohoto ustanoven\u00ed toti\u017e
\np\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed ru\u010d\u00ed za nezaplacenou da\u0148 z tohoto pln\u011bn\u00ed, pokud je \u00faplata za toto pln\u011bn\u00ed 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.<\/strong><\/p>\n

GF\u0158 prezentuje ve zve\u0159ejn\u011bn\u00e9 Informaci sv\u016fj n\u00e1zor na ru\u010den\u00ed za nezaplacen\u00e9 DPH v situaci, kdy je platba zasl\u00e1na t\u0159et\u00ed osob\u011b. Problematiku GF\u0158 roz\u010dlenilo do p\u011bti okruh\u016f.<\/p>\n

1. Oblast faktoringov\u00fdch transakc\u00ed, postupov\u00e1n\u00ed pohled\u00e1vek a jejich spr\u00e1va t\u0159et\u00edm subjektem<\/h2>\n

Faktoring nen\u00ed v na\u0161em pr\u00e1vn\u00edm \u0159\u00e1du definov\u00e1n, nicm\u00e9n\u011b jeho podstata spo\u010d\u00edv\u00e1 v postoupen\u00ed
\npohled\u00e1vky z p\u016fvodn\u00edho v\u011b\u0159itele na faktoringovou spole\u010dnost (d\u00e1le jen \u201et\u0159et\u00ed subjekt\u201c), kter\u00e1 zaji\u0161\u0165uje spr\u00e1vu t\u00e9to pohled\u00e1vky<\/strong>. Za svoji \u010dinnost je t\u0159et\u00ed osoba samoz\u0159ejm\u011b odm\u011b\u0148ov\u00e1na. Faktoring tedy p\u0159edstavuje ur\u010dit\u00fd specifick\u00fd zp\u016fsob financov\u00e1n\u00ed v souvislosti s pohled\u00e1vkami. Je nutno zd\u016fraznit, \u017ee v\u00fd\u0161e popsan\u00fd princip fungov\u00e1n\u00ed faktoringu nen\u00ed jedin\u00fd, existuje \u0161irok\u00e1 \u0161k\u00e1la r\u016fzn\u00fdch forem a variant faktoringu.<\/p>\n

P\u0159i faktoringu tedy doch\u00e1z\u00ed k tomu, \u017ee odb\u011bratel zdaniteln\u00e9ho pln\u011bn\u00ed ji\u017e neplat\u00ed p\u0159\u00edmo dodavateli, ale platbu pos\u00edl\u00e1 t\u0159et\u00edmu subjektu! T\u00edmto se odb\u011bratel dost\u00e1v\u00e1 do nev\u00fdhodn\u00e9 pozice, st\u00e1v\u00e1 se ru\u010ditelem p\u0159\u00edpadn\u00e9 neuhrazen\u00e9 DPH z poskytnut\u00e9ho pln\u011bn\u00ed. GF\u0158 ve sv\u00e9 Informaci uv\u00e1d\u00ed, \u017ee spr\u00e1vci dan\u011b budou p\u0159ihl\u00ed\u017eet k faktick\u00e9mu stavu platby, nikoli k p\u0159\u00edpadn\u00e9 \u201edobr\u00e9 v\u00ed\u0159e\u201c odb\u011bratele. Je tedy v z\u00e1jmu odb\u011bratele, kter\u00fd nechce z\u016fstat v pozici ru\u010ditele, aby byl schopen spr\u00e1vci dan\u011b prok\u00e1zat, \u017ee platba zaslan\u00e1 odb\u011bratelem t\u0159et\u00ed osob\u011b byla touto t\u0159et\u00ed osobou p\u0159evedena na zve\u0159ejn\u011bn\u00fd \u00fa\u010det
\nposkytovatele zdaniteln\u00e9ho pln\u011bn\u00ed. GF\u0158 v t\u00e9to souvislosti hovo\u0159\u00ed o tzv. \u201etransak\u010dn\u00ed stop\u011b platby\u201c<\/strong>.<\/p>\n

2. Placen\u00ed nep\u0159\u00edmo \u2013 not\u00e1\u0159sk\u00e1, advok\u00e1tn\u00ed \u00faschova, v\u00e1zan\u00fd \u00fa\u010det<\/h2>\n

P\u0159i n\u011bkter\u00fdch obchodn\u00edch transakc\u00ed doch\u00e1z\u00ed k vyu\u017e\u00edv\u00e1n\u00ed not\u00e1\u0159\u016f \u010di advok\u00e1t\u016f k tomu, \u017ee p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed (odb\u011bratel) nejprve slo\u017e\u00ed pen\u00edze do tzv. not\u00e1\u0159sk\u00e9 (advok\u00e1tn\u00ed) \u00faschovy a teprve po spln\u011bn\u00ed p\u0159edem stanoven\u00fdch podm\u00ednek not\u00e1\u0159 (advok\u00e1t) p\u0159evede platbu na \u00fa\u010det poskytovatele pln\u011bn\u00ed (dodavatele). Ji\u017e p\u0159i uzav\u00edr\u00e1n\u00ed smlouvy o \u00faschov\u011b je pro odb\u011bratele praktick\u00e9 sjednat, aby not\u00e1\u0159 (advok\u00e1t) zaslal p\u0159ijatou platbu na zve\u0159ejn\u011bn\u00fd \u00fa\u010det. GF\u0158 op\u011bt hovo\u0159\u00ed o schopnosti odb\u011bratele pln\u011bn\u00ed dolo\u017eit celou transak\u010dn\u00ed stopu platby.<\/p>\n

Co bylo v\u00fd\u0161e uvedeno u not\u00e1\u0159sk\u00fdch (advok\u00e1tn\u00edch) \u00faschov plat\u00ed i pro tzv. v\u00e1zan\u00e9 \u00fa\u010dty pop\u0159. pro akreditivy.<\/p>\n

3. Platby platebn\u00ed kartou (pop\u0159. internetov\u00e9 platby typu Pay Pal, Pay Sec \u010di Pay U)<\/h2>\n

K problematice \u00fahrad formou platebn\u00edch karet (pop\u0159. internetov\u00e9 platby typu Pay Pal, Pay Sec \u010di Pay U) GF\u0158 uv\u00e1d\u00ed, \u017ee v okam\u017eiku pouk\u00e1z\u00e1n\u00ed finan\u010dn\u00edch prost\u0159edk\u016f nen\u00ed \u010dasto jasn\u00e9, na jak\u00fd \u00fa\u010det poskytovatele pln\u011bn\u00ed je placeno. V\u011bt\u0161inou se jedn\u00e1 o men\u0161\u00ed \u010d\u00e1stky, kter\u00e9 zpravidla nebudou dosahovat p\u0159edpokl\u00e1dan\u00fd limit 700.000 K\u010d, kter\u00fd by m\u011bl platit p\u0159i aplikaci p\u0159edm\u011btn\u00e9ho typu ru\u010den\u00ed po novelizaci ZDPH. Pokud by se v\u0161ak odb\u011bratel rozhodl platit tyto vy\u0161\u0161\u00ed \u010d\u00e1stky platebn\u00ed kartou, nese rizika s t\u00edm spojen\u00e1<\/strong>.<\/p>\n

4. Platby v exeku\u010dn\u00edm, insolven\u010dn\u00edm \u0159\u00edzen\u00ed<\/h2>\n

Pokud se poskytovatel zdaniteln\u00e9ho pln\u011bn\u00ed dostane do pozice dlu\u017en\u00edka a je proti n\u011bmu zah\u00e1jeno exeku\u010dn\u00ed \u010di insolven\u010dn\u00ed \u0159\u00edzen\u00ed, GF\u0158 uv\u00e1d\u00ed, \u017ee p\u0159esto\u017ee je platba odb\u011bratele pln\u011bn\u00ed poskytnuta na \u00fa\u010det exekutora nebo insolventn\u00edho spr\u00e1vce p\u0159\u00edp. do jejich \u00faschovy, nem\u016f\u017ee se odb\u011bratel dostat do pozice ru\u010ditele za neodveden\u00e9 DPH<\/strong>.<\/p>\n

5. Sdru\u017een\u00ed bez pr\u00e1vn\u00ed subjektivity a skupinov\u00e1 registrace<\/h2>\n

P\u0159esto\u017ee jsou ekonomick\u00e9 aktivity osob podnikaj\u00edc\u00edch na z\u00e1klad\u011b smlouvy o sdru\u017een\u00ed bez pr\u00e1vn\u00ed subjektivity vykazov\u00e1ny jako celek v da\u0148ov\u00e9m tvrzen\u00ed (p\u0159izn\u00e1n\u00ed) tzv. ur\u010den\u00e9ho \u00fa\u010dastn\u00edka, je pot\u0159eba si uv\u011bdomit, \u017ee fakticky jsou realizov\u00e1ny jednotliv\u00fdmi \u010dleny coby samostatn\u00fdmi pl\u00e1tci DPH. Pro odb\u011bratele zdaniteln\u00fdch pln\u011bn\u00ed poskytnut\u00fdch jednotliv\u00fdmi pl\u00e1tci sdru\u017een\u00ed je nutn\u00e9, aby pro platby byly pou\u017eity pouze \u00fa\u010dty zve\u0159ejn\u011bn\u00e9<\/strong>.<\/p>\n

Pokud odb\u011bratel p\u0159ijme pln\u011bn\u00ed od osoby, kter\u00e1 je \u010dlenem skupiny ve smyslu ustanoven\u00ed \u00a7 5a ZDPH, plat\u00ed pro n\u011bj stejn\u00e1 z\u00e1sada jako v p\u0159ede\u0161l\u00e9m odstavci \u2013 pokud se chce vyhnout institutu ru\u010den\u00ed za neodveden\u00e9 DPH, mus\u00ed platbu prov\u00e9st na \u00fa\u010det zve\u0159ejn\u011bn\u00fd spr\u00e1vcem<\/strong>.<\/p>\n

Z\u00e1v\u011brem lze tedy odb\u011bratel\u016fm doporu\u010dit, aby si s t\u0159et\u00ed osobou (s v\u00fdjimkou exekutor\u016f a insolven\u010dn\u00edch spr\u00e1vc\u016f) smluvn\u011b zajistili povinnost t\u00e9to t\u0159et\u00ed osoby hradit ve\u0161ker\u00e9 platby poskytovatel\u016fm zdaniteln\u00fdch pln\u011bn\u00ed na \u00fa\u010dty, kter\u00e9 jsou zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c) na str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy \u010cR uve\u0159ejnilo informaci k ru\u010den\u00ed za nezaplacen\u00e9 DPH v n\u011bkter\u00fdch specifick\u00fdch p\u0159\u00edpadech prov\u00e1d\u011bn\u00ed platebn\u00edch transakc\u00ed.<\/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-327","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\/327","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=327"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/327\/revisions"}],"predecessor-version":[{"id":5377,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/327\/revisions\/5377"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}