{"id":411,"date":"2014-11-11T22:00:00","date_gmt":"2014-11-11T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/kontrolni-hlaseni\/"},"modified":"2023-02-01T15:10:02","modified_gmt":"2023-02-01T14:10:02","slug":"kontrolni-hlaseni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kontrolni-hlaseni\/","title":{"rendered":"Kontroln\u00ed hl\u00e1\u0161en\u00ed"},"content":{"rendered":"<p><strong>V sou\u010dasn\u00e9 dob\u011b je v Poslaneck\u00e9 sn\u011bmovn\u011b projedn\u00e1v\u00e1n n\u00e1vrh novely z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, kter\u00fd mimo jin\u00e9 obsahuje nov\u00fd institut \u2013 kontroln\u00ed hl\u00e1\u0161en\u00ed.<\/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>Abychom porozum\u011bli podstat\u011b, pro\u010d doch\u00e1z\u00ed k zaveden\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed, nebude na \u0161kodu, nahl\u00e9dnout do d\u016fvodov\u00e9 zpr\u00e1vy:<\/p>\n<p><em>\u201eNa z\u00e1klad\u011b v\u00fd\u0161e uveden\u00e9 Koali\u010dn\u00ed smlouvy a Programov\u00e9ho prohl\u00e1\u0161en\u00ed vl\u00e1dy z d\u016fvod\u016f boje s da\u0148ov\u00fdmi \u00faniky na DPH se navrhuje zaveden\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed\u2026Toto opat\u0159en\u00ed se zav\u00e1d\u00ed z d\u016fvodu zlep\u0161en\u00ed v\u00fdb\u011bru dan\u00ed, s c\u00edlem zaveden\u00ed \u00fa\u010dinn\u00e9ho a flexibiln\u00edho n\u00e1stroje v boji proti da\u0148ov\u00fdm podvod\u016fm. Obdobn\u00fd model kontroln\u00edho hl\u00e1\u0161en\u00ed maj\u00ed i jin\u00e9 st\u00e1ty Evropsk\u00e9 unie, nap\u0159. Slovensko.\u201c<\/em><\/p>\n<p>Z citovan\u00fdch v\u011bt je z\u0159ejm\u00e9, \u017ee novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty bude p\u0159ijata nebo\u0165 \u201ejede na vln\u011b boje proti da\u0148ov\u00fdm \u00fanik\u016fm\u201c. V tomto \u201educhu\u201c jsou takt\u00e9\u017e koncipovan\u00e9 sankce za nespln\u011bn\u00ed povinnost\u00ed spojen\u00fdch s kontroln\u00edm hl\u00e1\u0161en\u00edm.<\/p>\n<p><strong>Pl\u00e1novan\u00e1 \u00fa\u010dinnost zaveden\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed je 1. leden 2016. <\/strong><\/p>\n<p>V dal\u0161\u00edm textu je <strong>komentov\u00e1n vl\u00e1dn\u00ed n\u00e1vrh, nelze vylou\u010dit, \u017ee v pr\u016fb\u011bhu legislativn\u00edho procesu dojde k n\u011bjak\u00fdm zm\u011bn\u00e1m.<\/strong><\/p>\n<p>Kontroln\u00ed hl\u00e1\u0161en\u00ed <strong>je povinen podat pl\u00e1tce<\/strong>, pokud:<\/p>\n<ul>\n<li>uskute\u010dnil zdaniteln\u00e9 pln\u011bn\u00ed v tuzemsku, nebo p\u0159ijal \u00faplatu p\u0159ede dnem uskute\u010dn\u011bn\u00ed tohoto pln\u011bn\u00ed,<\/li>\n<li>p\u0159ijal zdaniteln\u00e9 pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed v tuzemsku, nebo poskytl \u00faplatu p\u0159ede dnem uskute\u010dn\u011bn\u00ed tohoto pln\u011bn\u00ed,<\/li>\n<li>p\u0159ijal nebo uskute\u010dnil pln\u011bn\u00ed ve zvl\u00e1\u0161tn\u00edm re\u017eimu pro investi\u010dn\u00ed zlato.<\/li>\n<\/ul>\n<p>Z v\u00fd\u0161e uveden\u00e9ho vypl\u00fdv\u00e1, \u017ee <strong>povinnost podat kontroln\u00ed hl\u00e1\u0161en\u00ed nest\u00edh\u00e1 pl\u00e1tce<\/strong>, pokud:<\/p>\n<ul>\n<li>uskute\u010d\u0148uj\u00ed pouze pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b podle \u00a7 51 ZDPH, nebo<\/li>\n<li>uskute\u010d\u0148uj\u00ed pouze pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b s n\u00e1rokem na odpo\u010det dan\u011b podle \u00a7 63 ZDPH, nebo<\/li>\n<li>neuskute\u010dnil \u017e\u00e1dn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v tuzemsku a nepo\u0159\u00eddil zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu.<\/li>\n<\/ul>\n<p>D\u00e1le se <strong>povinnost net\u00fdk\u00e1<\/strong> identifikovan\u00fdch osob a samoz\u0159ejm\u011b takt\u00e9\u017e nepl\u00e1tc\u016f DPH.<\/p>\n<p>Pl\u00e1tce je povinen p\u0159i pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed:<\/p>\n<ul>\n<li>uv\u00e9st v n\u011bm p\u0159edepsan\u00e9 \u00fadaje pot\u0159ebn\u00e9 pro spr\u00e1vu dan\u011b,<\/li>\n<li>podat jej za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc (a to i kvart\u00e1ln\u00ed pl\u00e1tci) do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce,<\/li>\n<li>podat jej elektronicky na elektronickou adresu podatelny zve\u0159ejn\u011bnou spr\u00e1vcem dan\u011b ve form\u00e1tu a struktu\u0159e zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup.<\/li>\n<\/ul>\n<p>Sou\u010dasn\u011b se zaveden\u00edm kontroln\u00edho hl\u00e1\u0161en\u00ed, aby se nevedly paraleln\u011b dv\u011b evidence, doch\u00e1z\u00ed ke zru\u0161en\u00ed povinnost pl\u00e1tc\u016f v\u00e9st evidence v souvislosti se zvl\u00e1\u0161tn\u00edm re\u017eimem pro investi\u010dn\u00ed zlato a pro \u00fa\u010dely re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti (nap\u0159. u stavebn\u00edch a mont\u00e1\u017en\u00edch prac\u00ed). <\/p>\n<p>Dal\u0161\u00ed zm\u011bnou je to, \u017ee <strong>fyzick\u00fdm osob\u00e1m s obratem do 6 mil. K\u010d za 12 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f kon\u010d\u00ed v\u00fdjimka z povinnosti pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pouze elektronicky.<\/strong><\/p>\n<p>Pokud pl\u00e1tce nepod\u00e1 kontroln\u00ed hl\u00e1\u0161en\u00ed ve stanoven\u00e9 lh\u016ft\u011b, vznik\u00e1 mu povinnost uhradit <strong>pokutu<\/strong> ve v\u00fd\u0161i:<\/p>\n<ol style=\"list-style-type: lower-alpha\">\n<li>1 000 K\u010d, pokud jej dodate\u010dn\u011b pod\u00e1, ani\u017e by k tomu byl vyzv\u00e1n,<\/li>\n<li>10 000 K\u010d, pokud jej pod\u00e1 v n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co k tomu byl spr\u00e1vcem dan\u011b vyzv\u00e1n,<\/li>\n<li>30 000 K\u010d, pokud jej nepod\u00e1 na z\u00e1klad\u011b v\u00fdzvy ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v podan\u00e9m kontroln\u00edm hl\u00e1\u0161en\u00ed, nebo<\/li>\n<li>50 000 K\u010d, pokud jej nepod\u00e1 ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ol>\n<p>Spr\u00e1vce dan\u011b ulo\u017e\u00ed pokutu do 50 000 K\u010d pl\u00e1tci, kter\u00fd na z\u00e1klad\u011b v\u00fdzvy spr\u00e1vce dan\u011b k odstran\u011bn\u00ed pochybnost\u00ed nezm\u011bn\u00ed nebo nedopln\u00ed nespr\u00e1vn\u00e9 nebo ne\u00fapln\u00e9 \u00fadaje anebo nepotvrd\u00ed \u00fadaje prost\u0159ednictv\u00edm n\u00e1sledn\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/p>\n<p>Tomu, kdo nespln\u011bn\u00edm povinnosti souvisej\u00edc\u00ed s kontroln\u00edm hl\u00e1\u0161en\u00edm z\u00e1va\u017en\u011b zt\u011b\u017euje nebo ma\u0159\u00ed spr\u00e1vu dan\u00ed, m\u016f\u017ee b\u00fdt spr\u00e1vcem dan\u011b ulo\u017eena pokuta do 500 000 K\u010d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V sou\u010dasn\u00e9 dob\u011b je v Poslaneck\u00e9 sn\u011bmovn\u011b projedn\u00e1v\u00e1n n\u00e1vrh novely z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, kter\u00fd mimo jin\u00e9 obsahuje nov\u00fd institut \u2013 kontroln\u00ed hl\u00e1\u0161en\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],"class_list":["post-411","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\/411","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=411"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/411\/revisions"}],"predecessor-version":[{"id":5414,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/411\/revisions\/5414"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}