{"id":328,"date":"2013-11-26T22:00:00","date_gmt":"2013-11-26T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/podani-k-dph-od-ledna-jiz-pouze-elektronicky\/"},"modified":"2023-02-01T15:10:11","modified_gmt":"2023-02-01T14:10:11","slug":"podani-k-dph-od-ledna-jiz-pouze-elektronicky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/podani-k-dph-od-ledna-jiz-pouze-elektronicky\/","title":{"rendered":"Infoservis: Pod\u00e1n\u00ed k DPH od ledna ji\u017e pouze elektronicky"},"content":{"rendered":"<p><strong>Od p\u0159\u00ed\u0161t\u00edho roku budou muset v\u0161ichni pl\u00e1tci \u2013 a\u017e na jednu v\u00fdjimku &#8211; komunikovat se spr\u00e1vci dan\u011b ohledn\u011b DPH pouze elektronicky.<\/strong><br \/>\n<!--more--><\/p>\n<p style=\"text-align: justify;\"><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Dne 1. 1. 2014 nab\u00fdv\u00e1 \u00fa\u010dinnosti \u010d\u00e1st \u0161est\u00e1 z\u00e1kona \u010d. 502\/2012 Sb., kter\u00e1 do z\u00e1kona o DPH vkl\u00e1d\u00e1 nov\u00fd paragraf 101a. Z\u00e1konod\u00e1rce t\u00edmto ustanoven\u00edm ur\u010dil pl\u00e1tc\u016fm DPH povinnost \u010dinit v\u016f\u010di spr\u00e1vc\u016fm dan\u011b pod\u00e1n\u00ed pouze elektronicky. Konkr\u00e9tn\u011b se jedn\u00e1 o tato pod\u00e1n\u00ed:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>hl\u00e1\u0161en\u00ed,<\/li>\n<li>p\u0159ihl\u00e1\u0161ka k registraci,<\/li>\n<li>ozn\u00e1men\u00ed o zm\u011bn\u011b registra\u010dn\u00edch \u00fadaj\u016f.<\/li>\n<\/ul>\n<p>Elektronicky se takt\u00e9\u017e mus\u00ed pod\u00e1vat p\u0159\u00edlohy k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed, dodate\u010dn\u00e9mu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed a hl\u00e1\u0161en\u00ed.<\/p>\n<p>Jedin\u00e1 v\u00fdjimka z povinnosti \u010dinit pod\u00e1n\u00ed v elektronick\u00e9 podob\u011b se t\u00fdk\u00e1 fyzick\u00fdch osob, jejich\u017e obrat za nejv\u00fd\u0161e 12 bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f nep\u0159es\u00e1hne 6 mil.K\u010d. Pokud fyzick\u00e1 osoba tento obrat p\u0159ekro\u010d\u00ed, vznik\u00e1 j\u00ed povinnost \u010dinit pod\u00e1n\u00ed v\u00fdhradn\u011b elektronicky za zda\u0148ovac\u00ed obdob\u00ed n\u00e1sleduj\u00edc\u00ed po zda\u0148ovac\u00edm obdob\u00ed, v n\u011bm\u017e do\u0161lo k p\u0159ekro\u010den\u00ed obratu, a trv\u00e1 nejm\u00e9n\u011b po dobu 6 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f.<\/p>\n<p>K v\u00fd\u0161e uveden\u00e9 v\u00fdjimce je pot\u0159eba zm\u00ednit, \u017ee pro v\u0161echny pl\u00e1tce bez rozd\u00edlu z\u016fst\u00e1v\u00e1 nad\u00e1le zachov\u00e1na povinnost elektronick\u00e9ho pod\u00e1n\u00ed, pokud jde o pod\u00e1n\u00ed V\u00fdpisu z evidence pro da\u0148ov\u00e9 \u00fa\u010dely v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti dle \u00a7 92a odst. 5 z\u00e1kona o DPH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od p\u0159\u00ed\u0161t\u00edho roku budou muset v\u0161ichni pl\u00e1tci \u2013 a\u017e na jednu v\u00fdjimku &#8211; komunikovat se spr\u00e1vci dan\u011b ohledn\u011b DPH pouze elektronicky.<\/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],"class_list":["post-328","post","type-post","status-publish","format-standard","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\/328","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=328"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/328\/revisions"}],"predecessor-version":[{"id":5378,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/328\/revisions\/5378"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}