{"id":4167,"date":"2025-01-09T19:33:21","date_gmt":"2025-01-09T18:33:21","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/vite-kdy-vam-vznika-povinnost-odvest-dph-2\/"},"modified":"2025-02-12T14:19:27","modified_gmt":"2025-02-12T13:19:27","slug":"vite-kdy-vam-vznika-povinnost-odvest-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/","title":{"rendered":"Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (DUZP): kdy vznikaj\u00ed povinnosti pro pl\u00e1tce i nepl\u00e1tci DPH"},"content":{"rendered":"<p><strong>Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong> (d\u00e1le tak\u00e9 \u201eDUZP\u201c) je z\u00a0pohledu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty<\/a> (d\u00e1le tak\u00e9 \u201eZDPH\u201c) velmi d\u016fle\u017eit\u00fdm okam\u017eikem. V\u011bt\u0161inou se toti\u017e <strong>k tomuto okam\u017eiku v\u00e1\u017ee povinnost p\u0159iznat da\u0148 z p\u0159idan\u00e9 hodnoty z dodan\u00e9ho zbo\u017e\u00ed \u010di z poskytnut\u00e9 slu\u017eby.<\/strong><\/p>\n<p>Jak bylo uvedeno v\u00fd\u0161e, p<strong>roblematika uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed se dot\u00fdk\u00e1 tak\u00e9 nepl\u00e1tc\u016f dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty<\/strong>. Nev\u011bnov\u00e1n\u00ed pozornosti t\u00e9to problematice m\u016f\u017ee m\u00edt pro nepl\u00e1tce fat\u00e1ln\u00ed da\u0148ov\u00e9 d\u016fsledky, jak se m\u016f\u017eeme do\u010d\u00edst v\u00a0druh\u00e9 \u010d\u00e1sti tohoto \u010dl\u00e1nku.<\/p>\n<h2>Kdy vznik\u00e1 povinnost p\u0159iznat da\u0148 u pl\u00e1tce DPH<\/h2>\n<p>Podle ZDPH plat\u00ed obecn\u00e1 z\u00e1sada, \u017ee <strong>povinnost p\u0159iznat DPH vznik\u00e1<\/strong> v z\u00e1sad\u011b ve dvou okam\u017eic\u00edch:<\/p>\n<ol>\n<li><strong>bu\u010f ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong>, nebo<\/li>\n<li><strong>ke dni p\u0159ijet\u00ed \u00faplaty<\/strong>, pokud okam\u017eik p\u0159ijet\u00ed \u00faplaty p\u0159edch\u00e1z\u00ed uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/li>\n<\/ol>\n<p>Z\u00a0p\u0159ijat\u00e9 \u00faplaty (z\u00e1lohy) p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed nevznik\u00e1 povinnost odv\u00e9st DPH, pokud ke dni p\u0159ijet\u00ed \u00faplaty nen\u00ed zdaniteln\u00e9 pln\u011bn\u00ed dostate\u010dn\u011b ur\u010dit\u00e9. Za dostate\u010dn\u011b ur\u010dit\u00e9 pova\u017euje ZDPH pln\u011bn\u00ed, pokud jsou zn\u00e1my tyto \u00fadaje:<\/p>\n<ol>\n<li>mus\u00ed b\u00fdt zn\u00e1mo zbo\u017e\u00ed \u010di poskytovan\u00e1 slu\u017eba,<\/li>\n<li>sazba dan\u011b v\u00a0p\u0159\u00edpad\u011b zdaniteln\u00e9ho pln\u011bn\u00ed a<\/li>\n<li>m\u00edsto pln\u011bn\u00ed.<\/li>\n<\/ol>\n<p>Dal\u0161\u00ed v\u00fdjimkou, kdy nevznik\u00e1 povinnost odv\u00e9st DPH z\u00a0\u00faplaty p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed je re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti. Tak\u017ee nap\u0159\u00edklad u stavebn\u00edch a mont\u00e1\u017en\u00edch prac\u00ed nevznik\u00e1 \u017e\u00e1dn\u00e1 povinnost na DPH u z\u00e1loh.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak\u00e9 jsou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">sazby DPH<\/a> a jak je spr\u00e1vn\u011b ur\u010dit.<\/p>\n<h3>Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed u dod\u00e1n\u00ed zbo\u017e\u00ed<\/h3>\n<p>Nebude na \u0161kodu zm\u00ednit, co je zbo\u017e\u00edm ve smyslu ZDPH. Zbo\u017e\u00edm se rozum\u00ed:<\/p>\n<ul>\n<li>hmotn\u00e1 v\u011bc, s v\u00fdjimkou pen\u011bz a cenn\u00fdch pap\u00edr\u016f,<\/li>\n<li>pr\u00e1vo stavby,<\/li>\n<li>\u017eiv\u00e9 zv\u00ed\u0159e,<\/li>\n<li>lidsk\u00e9 t\u011blo a \u010d\u00e1st lidsk\u00e9ho t\u011bla,<\/li>\n<li>plyn, <a href=\"https:\/\/www.rixo.cz\/elektrina\/\">elekt\u0159ina<\/a>, teplo a chlad.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5574\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/arisa-chattasa-0LaBRkmH4fM-unsplash-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" \/><\/p>\n<h4>Kdy doch\u00e1z\u00ed k uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed<\/h4>\n<p>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed doch\u00e1z\u00ed k\u00a0uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>p\u0159i p\u0159evodu pr\u00e1va nakl\u00e1dat se zbo\u017e\u00edm jako vlastn\u00edk. Cht\u011bl bych zd\u016fraznit, \u017ee se nejedn\u00e1 o pr\u00e1vn\u00ed p\u0159evod pr\u00e1va, ale o ekonomick\u00fd p\u0159evod,<\/li>\n<li>dnem p\u0159\u00edklepu p\u0159i vydra\u017een\u00ed zbo\u017e\u00ed ve ve\u0159ejn\u00e9 dra\u017eb\u011b,<\/li>\n<li>pokud je zbo\u017e\u00ed dod\u00e1v\u00e1no formou finan\u010dn\u00edho leasingu, tak je to dnem p\u0159enech\u00e1n\u00ed zbo\u017e\u00ed,<\/li>\n<li>u dod\u00e1n\u00ed nemovit\u00e9 v\u011bci se zdaniteln\u00e9 pln\u011bn\u00ed pova\u017euje za uskute\u010dn\u011bn\u00e9 bu\u010f dnem p\u0159ed\u00e1n\u00ed nebo dnem doru\u010den\u00ed vyrozum\u011bn\u00ed o zm\u011bn\u011b vlastnictv\u00ed, a to t\u00edm dnem, kter\u00fd nastane d\u0159\u00edve,<\/li>\n<li>u dod\u00e1n\u00ed energi\u00ed je to den ode\u010dtu z\u00a0m\u011b\u0159\u00edc\u00edho za\u0159\u00edzen\u00ed,<\/li>\n<li>u nepen\u011b\u017eit\u00fdch vklad\u016f dnem pozbyt\u00ed vlastnictv\u00ed (net\u00fdk\u00e1 se nemovit\u00fdch v\u011bc\u00ed),<\/li>\n<li>u komision\u00e1\u0159sk\u00e9 nebo obdobn\u00e9 smlouvy dnem dod\u00e1n\u00ed zbo\u017e\u00ed t\u0159et\u00ed osob\u011b,<\/li>\n<li>dnem pou\u017eit\u00ed firemn\u00edho majetku pro neekonomickou \u010dinnost,<\/li>\n<li>dnem p\u0159evodu jedno\u00fa\u010delov\u00e9ho poukazu,<\/li>\n<li>u prodejn\u00edch automat\u016f je rozhoduj\u00edc\u00ed den, kdy jsou vyjmuty pen\u00edze z\u00a0automatu.<\/li>\n<\/ul>\n<h4>Povinnosti p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/h4>\n<p>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu vznik\u00e1 povinnost p\u0159iznat toto dod\u00e1n\u00ed k\u00a015. dni m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci dod\u00e1n\u00ed. Toto v\u0161ak neplat\u00ed, pokud p\u0159ed t\u00edmto dnem byl vystaven da\u0148ov\u00fd doklad \u2013 za t\u00e9to situace je to den vystaven\u00ed da\u0148ov\u00e9ho dokladu.<\/p>\n<p>Obdobn\u00e9 pravidlo plat\u00ed p\u0159i po\u0159izov\u00e1n\u00ed zbo\u017e\u00ed z\u00a0jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu. Op\u011bt je tam nejzaz\u0161\u00ed lh\u016fta pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">p\u0159izn\u00e1n\u00ed DPH<\/a> k\u00a015. dni m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci po\u0159\u00edzen\u00ed. Pokud v\u0161ak byl p\u0159ed t\u00edmto datem <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/\">vystaven da\u0148ov\u00fd doklad<\/a>, povinnost p\u0159iznat DPH vznik\u00e1 k\u00a0tomuto datu.<\/p>\n<p>U dovozu zbo\u017e\u00ed ze t\u0159et\u00edch zem\u00ed rozhoduje okam\u017eik, kdy je celn\u00edm \u00fa\u0159adem zbo\u017e\u00ed propu\u0161t\u011bno do p\u0159\u00edslu\u0161n\u00e9ho celn\u00edho re\u017eimu.<\/p>\n<h3>Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed u slu\u017eeb<\/h3>\n<p>U slu\u017eeb m\u00e1 vliv na DUZP okam\u017eik vystaven\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">da\u0148ov\u00e9ho dokladu<\/a> (s v\u00fdjimkou spl\u00e1tkov\u00e9ho nebo platebn\u00edho kalend\u00e1\u0159e). Plat\u00ed, \u017ee zdaniteln\u00e9 pln\u011bn\u00ed se pova\u017euje za uskute\u010dn\u011bn\u00e9 dnem poskytnut\u00ed slu\u017eby nebo dnem vystaven\u00ed da\u0148ov\u00e9ho dokladu, a to t\u00edm dnem, kter\u00fd nastane d\u0159\u00edve.<\/p>\n<p>Speci\u00e1ln\u00ed \u00fapravu maj\u00ed nap\u0159\u00edklad tyto situace:<\/p>\n<ul>\n<li>u smlouvy o d\u00edlo je to den p\u0159evzet\u00ed d\u00edla nebo jeho d\u00edl\u010d\u00ed \u010d\u00e1sti,<\/li>\n<li>pro telekomunika\u010dn\u00ed a p\u0159epravn\u00ed slu\u017eby je rozhoduj\u00edc\u00ed den ode\u010dtu z\u00a0m\u011b\u0159\u00edc\u00edho za\u0159\u00edzen\u00ed,<\/li>\n<li>u slu\u017eeb spojen\u00fdch s\u00a0n\u00e1jmem dnem zji\u0161t\u011bn\u00ed skute\u010dn\u00e9 v\u00fd\u0161e \u010d\u00e1stky,<\/li>\n<li>u komision\u00e1\u0159sk\u00e9 nebo obdobn\u00e9 smlouvy dnem poskytnut\u00ed slu\u017eby t\u0159et\u00ed osob\u011b,<\/li>\n<li>dnem p\u0159evodu jedno\u00fa\u010delov\u00e9ho poukazu.<\/li>\n<\/ul>\n<p>Pokud je poskytov\u00e1na slu\u017eba d\u00e9le ne\u017e 12 m\u011bs\u00edc\u016f, pak plat\u00ed, \u017ee se zdaniteln\u00e9 pln\u011bn\u00ed pova\u017euje za uskute\u010dn\u011bn\u00e9 nejpozd\u011bji posledn\u00edm dnem ka\u017ed\u00e9ho kalend\u00e1\u0159n\u00edho roku n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m bylo poskytov\u00e1n\u00ed slu\u017eby zapo\u010dato.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form 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class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4167\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Kdy vznik\u00e1 povinnost p\u0159iznat da\u0148 u nepl\u00e1tce DPH<\/h2>\n<p>V\u00a0\u00favodu \u010dl\u00e1nku bylo zm\u00edn\u011bno, \u017ee <strong>pokud nepl\u00e1tce nebude v\u011bnovat pozornost problematice uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed, m\u016f\u017ee si zad\u011blat na da\u0148ov\u00fd mal\u00e9r<\/strong>.<\/p>\n<p>Je\u0161t\u011b v roce 2024 plat\u00ed, \u017ee pokud toti\u017e <strong>obrat za nejv\u00fd\u0161e 12 bezprost\u0159edn\u011b po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159ekro\u010d\u00ed hodnotu 2 000 000 K\u010d, st\u00e1v\u00e1 se z nepl\u00e1tce pl\u00e1tce DPH a to od prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce po m\u011bs\u00edci, ve kter\u00e9m p\u0159ekro\u010dil obrat<\/strong>. Pokud se tedy stane pl\u00e1tcem, mus\u00ed od tohoto okam\u017eiku sv\u00e1 pln\u011bn\u00ed \u2013 za standardn\u00ed situace &#8211; zat\u011b\u017eovat dan\u00ed z\u00a0p\u0159idan\u00e9 hodnoty a takt\u00e9\u017e mus\u00ed pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, kontroln\u00ed hl\u00e1\u0161en\u00ed pop\u0159\u00edpad\u011b souhrnn\u00e1 hl\u00e1\u0161en\u00ed.<\/p>\n<p>Od roku 2025 se obrat pro \u00fa\u010dely registrace pl\u00e1tce DPH po\u010d\u00edt\u00e1 z\u00e1sadn\u011b odli\u0161n\u011b od roku 2024! Jak se po\u010d\u00edt\u00e1, se m\u016f\u017eete do\u010d\u00edst v \u010dl\u00e1nku \u201e<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-se-stanete-povinne-platcem-dph-v-roce-2025\/\">Kdy se stanete povinn\u011b pl\u00e1tce DPH v roce 2025<\/a>\u201c.<\/p>\n<p>Praktick\u00e1 zku\u0161enost ukazuje, \u017ee velmi \u010dasto si nepl\u00e1tci neuv\u011bdom\u00ed, \u017ee se stali p\u0159ekro\u010den\u00edm obratu pl\u00e1tci a nepln\u00ed si tedy sv\u00e9 z\u00e1konn\u00e9 povinnosti. Co z\u00a0toho vypl\u00fdv\u00e1? Mus\u00ed zp\u011btn\u011b odv\u00e9st DPH ze sv\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed, jsou spr\u00e1vcem dan\u011b sankcionov\u00e1ni \u00faroky z\u00a0prodlen\u00ed a samoz\u0159ejm\u011b tak\u00e9 pokutami za nepod\u00e1v\u00e1n\u00ed m\u011bs\u00ed\u010dn\u00edch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a kontroln\u00edch hl\u00e1\u0161en\u00ed! <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">Pokuty za nepod\u00e1n\u00ed kontroln\u00edch hl\u00e1\u0161en\u00ed<\/a> nejsou zanedbateln\u00e9 \u2013 pokud je subjekt vyzv\u00e1n spr\u00e1vcem dan\u011b k\u00a0pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b, \u010din\u00ed pokuta 10\u00a0000 K\u010d.<\/p>\n<h3>Souvislost uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed a obratu<\/h3>\n<p>Jak tedy souvis\u00ed uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed s\u00a0obratem? Odpov\u011b\u010f je jednoduch\u00e1 \u2013 obratem se rozum\u00ed souhrn \u00faplat za <strong>uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku<\/strong>, jde-li o \u00faplaty za:<\/p>\n<ol>\n<li>zdaniteln\u00e9 pln\u011bn\u00ed,<\/li>\n<li>pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b s\u00a0n\u00e1rokem na odpo\u010det, nebo<\/li>\n<li>n\u011bkter\u00e1 pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b bez n\u00e1roku na odpo\u010det, jestli\u017ee nejsou dopl\u0148kovou \u010dinnost\u00ed uskute\u010d\u0148ovanou p\u0159\u00edle\u017eitostn\u011b.<\/li>\n<\/ol>\n<p>Z\u00e1v\u011brem bych upozornil, \u017ee z\u00a0definice je patrn\u00e9, \u017ee <strong>do obratu se nezahrnuj\u00ed p\u0159ijat\u00e9 z\u00e1lohy p\u0159ed uskute\u010dn\u011bn\u00edm samotn\u00e9ho pln\u011bn\u00ed ale pouze \u00faplaty za ji\u017e uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed<\/strong>. Proto je d\u016fle\u017eit\u00e9 zn\u00e1t odpov\u011b\u010f na ot\u00e1zku, kdy je pln\u011bn\u00ed uskute\u010dn\u011bn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (d\u00e1le tak\u00e9 \u201eDUZP\u201c) je z\u00a0pohledu z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 \u201eZDPH\u201c) velmi d\u016fle\u017eit\u00fdm okam\u017eikem. V\u011bt\u0161inou se toti\u017e k tomuto &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2359,"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-4167","post","type-post","status-publish","format-standard","has-post-thumbnail","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\/4167","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4167"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4167\/revisions"}],"predecessor-version":[{"id":16224,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4167\/revisions\/16224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2359"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}