{"id":392,"date":"2014-07-21T20:00:00","date_gmt":"2014-07-21T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-roku-2015-se-snizuje-hranice-obratu-povinne-platcovstvi-dph\/"},"modified":"2023-02-01T15:10:04","modified_gmt":"2023-02-01T14:10:04","slug":"infoservis-roku-2015-se-snizuje-hranice-obratu-povinne-platcovstvi-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-roku-2015-se-snizuje-hranice-obratu-povinne-platcovstvi-dph\/","title":{"rendered":"Infoservis: Od roku 2015 se sni\u017euje hranice obratu pro povinn\u00e9 pl\u00e1tcovstv\u00ed na DPH"},"content":{"rendered":"<p><strong>Sn\u00ed\u017een\u00ed hranice obratu pro povinnou registraci subjektu jako pl\u00e1tce DPH od 1. ledna 2015 lze zvl\u00e1\u0161t\u011b pro drobn\u00e9 \u017eivnostn\u00edky a men\u0161\u00ed spole\u010dnosti, kte\u0159\u00ed jsou doposud nepl\u00e1tci DPH, pova\u017eovat za vcelku v\u00fdznamnou legislativn\u00ed zm\u011bnu.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <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>V sou\u010dasn\u00e9 dob\u011b, jak je v\u0161eobecn\u011b zn\u00e1mo, plat\u00ed, \u017ee pl\u00e1tcem se stane osoba povinn\u00e1 k dani se s\u00eddlem v tuzemsku, jej\u00ed\u017e obrat za nejv\u00fd\u0161e dvan\u00e1ct bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159es\u00e1hne <strong>1 000 000 K\u010d<\/strong>. V\u00fdjimka z tohoto pravidla se t\u00fdk\u00e1 osob, kter\u00e9 uskute\u010d\u0148uj\u00ed pouze pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b (nap\u0159. pronaj\u00edmatel\u00e9 nemovit\u00fdch v\u011bc\u00ed).<\/p>\n<p>Osoba povinn\u00e1, kter\u00e1 p\u0159es\u00e1hne obrat 1 000 000 K\u010d, se st\u00e1v\u00e1 pl\u00e1tce od <strong>prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce<\/strong> n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, ve kter\u00e9m p\u0159ekro\u010dila stanoven\u00fd obrat. Je pot\u0159eba si uv\u011bdomit, \u017ee neplat\u00ed ji\u017e d\u0159\u00edv\u011bj\u0161\u00ed \u00faprava, podle kter\u00e9 se st\u00e1val pl\u00e1tcem a\u017e od prvn\u00edho dne t\u0159et\u00edho m\u011bs\u00edce po m\u011bs\u00edci, kdy do\u0161lo k p\u0159ekro\u010den\u00ed stanoven\u00e9ho obratu.<\/p>\n<p>Pro osoby povinn\u00e9 k dani je v\u00fdznamnou informac\u00ed to, \u017ee <strong>od 1. 1. 2015 by m\u011bla nab\u00fdt \u00fa\u010dinnosti nov\u00e1 pr\u00e1vn\u00ed \u00faprava, podle kter\u00e9 se obrat pro \u00fa\u010dely povinn\u00e9ho pl\u00e1tcovstv\u00ed sni\u017euje z dosavadn\u00edho 1 000 000 K\u010d na 750 000 K\u010d.<\/strong><\/p>\n<p><strong>Obratem se rozum\u00ed<\/strong> souhrn \u00faplat bez dan\u011b, v\u010detn\u011b dotace k cen\u011b, kter\u00e9 osob\u011b povinn\u00e9 k dani n\u00e1le\u017e\u00ed za uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed, kter\u00fdmi jsou dod\u00e1n\u00ed zbo\u017e\u00ed a poskytnut\u00ed slu\u017eby, s m\u00edstem pln\u011bn\u00ed v tuzemsku, jde-li o \u00faplaty za:<\/p>\n<ul>\n<li>zdaniteln\u00e9 pln\u011bn\u00ed,<\/li>\n<li>pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b s n\u00e1rokem na odpo\u010det dan\u011b, nebo<\/li>\n<li>pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b podle \u00a7 54 a\u017e 56 z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, jestli\u017ee nejsou dopl\u0148kovou \u010dinnost\u00ed uskute\u010d\u0148ovanou p\u0159\u00edle\u017eitostn\u011b.<\/li>\n<\/ul>\n<p>Do obratu se <strong>nezahrnuje<\/strong> \u00faplata z prodeje dlouhodob\u00e9ho majetku a d\u00e1le se tam nezahrnuj\u00ed p\u0159ijat\u00e9 platby p\u0159ed uskute\u010dn\u011bn\u00edm pln\u011bn\u00ed (z\u00e1lohy).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tce DPH OSV\u010c a jeho povinnosti: kdy se j\u00edm stanete?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sn\u00ed\u017een\u00ed hranice obratu pro povinnou registraci subjektu jako pl\u00e1tce DPH od 1. ledna 2015 lze zvl\u00e1\u0161t\u011b pro drobn\u00e9 \u017eivnostn\u00edky a men\u0161\u00ed spole\u010dnosti, kte\u0159\u00ed jsou doposud &#8230;<\/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":[65,100],"class_list":["post-392","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-obrat"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/392","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=392"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/392\/revisions"}],"predecessor-version":[{"id":7398,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/392\/revisions\/7398"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}