{"id":405,"date":"2014-09-21T20:00:00","date_gmt":"2014-09-21T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/nekterych-sluzeb-dochazi-dph-1-ledna-2015-ke-zmenam\/"},"modified":"2023-02-01T15:10:03","modified_gmt":"2023-02-01T14:10:03","slug":"nekterych-sluzeb-dochazi-dph-1-ledna-2015-ke-zmenam","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nekterych-sluzeb-dochazi-dph-1-ledna-2015-ke-zmenam\/","title":{"rendered":"U n\u011bkter\u00fdch slu\u017eeb doch\u00e1z\u00ed na DPH od 1. ledna 2015 ke zm\u011bn\u00e1m"},"content":{"rendered":"

U n\u011bkter\u00fdch slu\u017eeb jako nap\u0159. u elektronicky poskytovan\u00fdch slu\u017eeb doch\u00e1z\u00ed od 1.ledna 2015 k z\u00e1sadn\u00edm zm\u011bn\u00e1m p\u0159i ur\u010dov\u00e1n\u00ed m\u00edsta pln\u011bn\u00ed. Nov\u011b si poskytovatel\u00e9 t\u011bchto slu\u017eeb budou moci zvolit zvl\u00e1\u0161tn\u00ed re\u017eim, pokud je slu\u017eba poskytov\u00e1na kone\u010dn\u00e9mu spot\u0159ebiteli do jin\u00e9ho st\u00e1tu.<\/strong><\/p>\n

<\/p>\n

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

Ve sb\u00edrce z\u00e1kon\u016f byla zve\u0159ejn\u011bna vl\u00e1dn\u00ed novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, kter\u00e1 p\u0159in\u00e1\u0161\u00ed n\u011bkter\u00e9 zm\u011bny u slu\u017eeb rozhlasov\u00e9ho a televizn\u00edho vys\u00edl\u00e1n\u00ed, telekomunika\u010dn\u00edch a elektronicky poskytovan\u00fdch slu\u017eeb (d\u00e1le tak\u00e9 \u201evybran\u00e9 slu\u017eby\u201c). Hned v \u00favodu je pot\u0159eba zm\u00ednit, \u017ee vybran\u00e9 slu\u017eby mus\u00ed b\u00fdt poskytov\u00e1ny osob\u00e1m nepovinn\u00fdm k dani, zjednodu\u0161en\u011b \u0159e\u010deno nepodnikatel\u016fm.<\/p>\n

I. Zm\u011bna m\u00edsta pln\u011bn\u00ed<\/h2>\n

Z\u00e1sadn\u00ed zm\u011bnou u vybran\u00fdch slu\u017eeb je to, \u017ee pokud jsou tyto slu\u017eby poskytov\u00e1ny osob\u00e1m nepovinn\u00fdm k dani, m\u00edstem pln\u011bn\u00ed je st\u00e1t, kde jsou kone\u010dn\u00ed spot\u0159ebitel\u00e9 – p\u0159\u00edjemci t\u011bchto slu\u017eeb – usazen\u00ed. Tento princip v sou\u010dasnosti plat\u00ed pouze u poskytovatel\u016f vybran\u00fdch slu\u017eeb usazen\u00fdch mimo EU. Pro poskytovatele z EU plat\u00ed v sou\u010dasn\u00e9 dob\u011b z\u00e1kladn\u00ed pravidlo, \u017ee m\u00edstem pln\u011bn\u00ed je st\u00e1t, kde m\u00e1 poskytovatel s\u00eddlo.Od ledna p\u0159\u00ed\u0161t\u00edho roku bude pro ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed u vybran\u00fdch slu\u017eeb rozhoduj\u00edc\u00ed m\u00edsto usazen\u00ed p\u0159\u00edjemce slu\u017eby. Na m\u00edsto pln\u011bn\u00ed nebude m\u00edt vliv, zda slu\u017ebu poskytuje subjekt z EU \u010di ze t\u0159et\u00ed zem\u011b<\/strong>.<\/p>\n

Na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy \u010cR je uveden p\u0159\u00edkladn\u00fd v\u00fd\u010det vybran\u00fdch slu\u017eeb:<\/p>\n

Slu\u017eby rozhlasov\u00e9ho a televizn\u00edho vys\u00edl\u00e1n\u00ed:<\/strong><\/p>\n

    \n
  • rozhlasov\u00fdch nebo televizn\u00edch po\u0159ad\u016f p\u0159es rozhlasovou nebo televizn\u00ed s\u00ed\u0165,<\/li>\n
  • \u017eiv\u00e9 vys\u00edl\u00e1n\u00ed rozhlasov\u00fdch nebo televizn\u00edch po\u0159ad\u016f na internetu (IP streaming).<\/li>\n<\/ul>\n

    Telekomunika\u010dn\u00ed slu\u017eby:<\/strong><\/p>\n

      \n
    • pevn\u00e9 a mobiln\u00ed telefonn\u00ed slu\u017eby,<\/li>\n
    • videofonn\u00ed slu\u017eby,<\/li>\n
    • telefonn\u00ed slu\u017eby poskytovan\u00e9 p\u0159es internet,<\/li>\n
    • fax, telegraf, d\u00e1lnopis<\/li>\n
    • p\u0159\u00edstup na internet.<\/li>\n<\/ul>\n

      Elektronicky poskytovan\u00e9 slu\u017eby (slu\u017eba poskytnut\u00e1 prost\u0159ednictv\u00edm datov\u00e9 nebo elektronick\u00e9 s\u00edt\u011b):<\/strong><\/p>\n

        \n
      • prezentace na elektronick\u00e9 s\u00edti (webov\u00e9 str\u00e1nky),<\/li>\n
      • stahov\u00e1n\u00ed aplikac\u00ed,<\/li>\n
      • stahov\u00e1n\u00ed hudby, film\u016f,<\/li>\n
      • stahov\u00e1n\u00ed po\u010d\u00edta\u010dov\u00fdch her,<\/li>\n
      • p\u0159\u00edstup k online po\u010d\u00edta\u010dov\u00fdm hr\u00e1m,<\/li>\n
      • elektronick\u00e9 kn\u00ed\u017eky,<\/li>\n
      • antivirov\u00e9 programy,<\/li>\n
      • online aukce.<\/li>\n<\/ul>\n

        Podle n\u00e1zoru Finan\u010dn\u00ed spr\u00e1vy \u010cR nen\u00ed elektronicky poskytovanou slu\u017ebou online prodej zbo\u017e\u00ed na fyzick\u00fdch nosi\u010d\u00edch, jako nap\u0159\u00edklad knihy na CD\/DVD. <\/strong><\/p>\n

        II. Zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta<\/h2>\n

        Z d\u016fvodu sn\u00ed\u017een\u00ed administrativn\u00ed n\u00e1ro\u010dnosti pro poskytovatele vybran\u00fdch slu\u017eeb je od 1. ledna 2015 do z\u00e1kona o DPH zaveden zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta u slu\u017eeb rozhlasov\u00e9ho a televizn\u00edho vys\u00edl\u00e1n\u00ed, telekomunika\u010dn\u00edch a elektronicky poskytovan\u00fdch (tzv. mini one stop shop)<\/strong>.<\/p>\n

        Pokud si poskytovatel vybran\u00fdch slu\u017eeb zvol\u00ed zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta, vyhne se povinnosti registrace k DPH, povinnosti pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed k DPH a odv\u00e1d\u011bt DPH ve st\u00e1tech EU, kde jsou usazen\u00ed p\u0159\u00edjemci jeho slu\u017eeb<\/strong>. Aby se poskytovatel vybran\u00fdch slu\u017eeb mohl zaregistrovat do tohoto zvl\u00e1\u0161tn\u00edho re\u017eimu, nesm\u00ed b\u00fdt usazen v dot\u010den\u00fdch \u010dlensk\u00fdch st\u00e1tech spot\u0159eby. Pokud si zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta subjekt zvol\u00ed, mus\u00ed b\u00fdt uplat\u0148ov\u00e1n ve v\u0161ech st\u00e1tech EU.<\/p>\n

        Pokud se poskytovatel vybran\u00fdch slu\u017eeb rozhodne vyu\u017e\u00edt zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta v \u010cesk\u00e9 republice, m\u016f\u017ee se prost\u0159ednictv\u00edm da\u0148ov\u00e9ho port\u00e1lu do tohoto re\u017eimu zaregistrovat. Jsou rozli\u0161ov\u00e1ny dva re\u017eimy: re\u017eim EU a re\u017eim mimo EU.<\/p>\n

        Do re\u017eimu EU se v \u010cR lze zaregistrovat p\u0159i spln\u011bn\u00ed t\u011bchto podm\u00ednek:<\/p>\n

          \n
        • je v \u010cR registrov\u00e1n k DPH jako pl\u00e1tce \u010di osoba identifikovan\u00e1,<\/li>\n
        • m\u00e1 v \u010cR s\u00eddlo nebo nem\u00e1-li s\u00eddlo v \u010cR ani v EU, m\u00e1 v \u010cR provozovnu,<\/li>\n
        • nen\u00ed registrov\u00e1n ke zvl\u00e1\u0161tn\u00edmu re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta v jin\u00e9m st\u00e1t\u011b EU.<\/li>\n<\/ul>\n

          Do re\u017eimu mimo EU se v \u010cR m\u016f\u017ee registrovat osoba, kter\u00e1:<\/p>\n

            \n
          • nem\u00e1 na \u00fazem\u00ed EU s\u00eddlo ani provozovnu,<\/li>\n
          • nem\u00e1 povinnost b\u00fdt registrov\u00e1na k DPH v \u017e\u00e1dn\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b,<\/li>\n
          • nen\u00ed registrovan\u00e1 k zvl\u00e1\u0161tn\u00edmu re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b.<\/li>\n<\/ul>\n

            Subjekty se mohou do zvl\u00e1\u0161tn\u00edho re\u017eimu registrovat od 1. \u0159\u00edjna 2014 s t\u00edm, \u017ee \u00fa\u010dinnost registrace proveden\u00e9 do 31. prosince 2014 nab\u00fdv\u00e1 k 1. lednu 2015. N\u00e1sledn\u011b subjekt pod\u00e1v\u00e1 pouze jedno da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, kter\u00fdm je kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uv\u00e1d\u00ed celkovou hodnotu j\u00edm poskytnut\u00fdch slu\u017eeb (v\u010detn\u011b DPH v tamn\u00ed platn\u00e9 sazb\u011b) za ka\u017ed\u00fd \u010dlensk\u00fd st\u00e1t, ve kter\u00e9m jsou usazen\u00ed jeho kone\u010dn\u00ed spot\u0159ebitel\u00e9. \u010c\u00e1stky budou v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uv\u00e1d\u011bny v eurech. Po pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed dojde automaticky k vygenerov\u00e1n\u00ed referen\u010dn\u00edho \u010d\u00edsla da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Toto referen\u010dn\u00ed \u010d\u00edslo bude slou\u017eit mimo jin\u00e9 i k identifikaci platby \u010d\u00e1stky v p\u0159izn\u00e1n\u00ed uveden\u00e9. Platba bude provedena na zvl\u00e1\u0161tn\u00ed eurov\u00fd \u00fa\u010det Finan\u010dn\u00ed spr\u00e1vy \u010cR.<\/p>\n

            Pro lep\u0161\u00ed n\u00e1zornost uv\u00e1d\u00edm dva p\u0159\u00edklady z materi\u00e1lu uve\u0159ejn\u011bn\u00e9ho na webu Finan\u010dn\u00ed spr\u00e1vy \u010cR:<\/p>\n

            Vzorov\u00fd p\u0159\u00edklad pro re\u017eim EU<\/h3>\n

            M\u00e1m s\u00eddlo v \u010cR a na sv\u00fdch internetov\u00fdch str\u00e1nk\u00e1ch prod\u00e1v\u00e1m online noviny a \u010dasopisy, m\u00fdmi kone\u010dn\u00fdmi z\u00e1kazn\u00edky jsou i ob\u010dan\u00e9 usazen\u00ed mimo \u010cR, nap\u0159. na Slovensku. Od 1. 1. 2015 by slu\u017eba pro z\u00e1kazn\u00edky ze Slovenska m\u011bla b\u00fdt fakturov\u00e1na s platnou sazbou DPH na Slovensku( tj. nyn\u00ed nap\u0159. 20%). Da\u0148 mus\u00edm p\u0159iznat a odv\u00e9st na Slovensku. Abych na Slovensku nemusel vy\u0159izovat v\u0161echny formality s t\u00edm spojen\u00e9, m\u00e1m mo\u017enost zaregistrovat se k zvl\u00e1\u0161tn\u00edmu re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta v \u010cR, a to p\u0159es da\u0148ov\u00fd port\u00e1l Finan\u010dn\u00ed spr\u00e1vy \u010cR. Finan\u010dn\u00ed spr\u00e1v\u011b pot\u00e9 budu ka\u017ed\u00e9 \u010dtvrtlet\u00ed elektronicky pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a platit da\u0148 spojenou s poskytnut\u00edm t\u00e9to elektronick\u00e9 slu\u017eby. O zbytek, tedy o p\u0159eposl\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a dan\u011b se postar\u00e1 Finan\u010dn\u00ed spr\u00e1va \u010cR.<\/p>\n

            Vzorov\u00fd p\u0159\u00edklad pro re\u017eim mimo EU<\/h3>\n

            Jsme spole\u010dnost se s\u00eddlem v USA. V EU nem\u00e1me \u017e\u00e1dnou provozovnu, nikde v EU pak nejsme a ani nem\u00e1me povinnost b\u00fdt registrov\u00e1ni k DPH. Na na\u0161ich internetov\u00fdch str\u00e1nk\u00e1ch prod\u00e1v\u00e1me vyzv\u00e1n\u011bc\u00ed melodie do mobiln\u00edch telefon\u016f, na\u0161imi z\u00e1kazn\u00edky jsou i ob\u010dan\u00e9 z EU. St\u00e1hne-li si melodii koncov\u00fd spot\u0159ebitel z Francie, vystav\u00edme mu fakturu s platnou sazbou DPH ve Francii. Da\u0148 mus\u00edme p\u0159iznat a odv\u00e9st ve Francii. Obdobn\u011b pokud je z\u00e1kazn\u00edkem ob\u010dan N\u011bmecka, vystav\u00edme mu fakturu na \u010d\u00e1stku s n\u011bmeckou DPH a da\u0148 pak mus\u00edme p\u0159iznat a zaplatit v N\u011bmecku. Abychom v\u0161ak ve Francii a N\u011bmecku nemuseli vy\u0159izovat v\u0161echny formality s t\u00edm spojen\u00e9, m\u00e1me mo\u017enost se zaregistrovat k zvl\u00e1\u0161tn\u00edmu re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta v jak\u00e9mkoliv st\u00e1t\u011b EU. Jeliko\u017e m\u00e1me bl\u00edzk\u00fd vztah k \u010cR, zaregistrujeme se v \u010cR. Prost\u0159ednictv\u00edm port\u00e1lu Finan\u010dn\u00ed spr\u00e1vy \u010cR pot\u00e9 budeme elektronicky pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (jedno p\u0159izn\u00e1n\u00ed ka\u017ed\u00e9 \u010dtvrtlet\u00ed) a platit da\u0148 spojenou s poskytnut\u00edm na\u0161ich slu\u017eeb koncov\u00fdm z\u00e1kazn\u00edk\u016fm z cel\u00e9 EU (za\u0161leme jednou platbou ke ka\u017ed\u00e9mu p\u0159izn\u00e1n\u00ed). Finan\u010dn\u00ed spr\u00e1va \u010cR pot\u00e9 bude pravideln\u011b p\u0159epos\u00edlat na\u0161e da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a p\u0159\u00edslu\u0161n\u00e9 \u010d\u00e1sti \u00fahrady dan\u011b do jednotliv\u00fdch zem\u00ed EU na\u0161ich koncov\u00fdch z\u00e1kazn\u00edk\u016f (podle p\u0159\u00edkladu v\u00fd\u0161e tedy do Francie a N\u011bmecka).<\/p>\n","protected":false},"excerpt":{"rendered":"

            U n\u011bkter\u00fdch slu\u017eeb jako nap\u0159. u elektronicky poskytovan\u00fdch slu\u017eeb doch\u00e1z\u00ed od 1.ledna 2015 k z\u00e1sadn\u00edm zm\u011bn\u00e1m p\u0159i ur\u010dov\u00e1n\u00ed m\u00edsta pln\u011bn\u00ed. Nov\u011b si poskytovatel\u00e9 t\u011bchto slu\u017eeb …<\/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-405","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\/405","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=405"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/405\/revisions"}],"predecessor-version":[{"id":5408,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/405\/revisions\/5408"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}