{"id":4403,"date":"2022-04-12T08:19:47","date_gmt":"2022-04-12T08:19:47","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/kdy-si-muzeme-snizit-dph-u-nedobytnych-pohledavek-v-roce-2022\/"},"modified":"2023-02-01T15:05:30","modified_gmt":"2023-02-01T14:05:30","slug":"kdy-si-muzeme-snizit-dph-u-nedobytnych-pohledavek-v-roce-2022","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-si-muzeme-snizit-dph-u-nedobytnych-pohledavek-v-roce-2022\/","title":{"rendered":"Kdy si m\u016f\u017eeme sn\u00ed\u017eit DPH u nedobytn\u00fdch pohled\u00e1vek v roce 2022"},"content":{"rendered":"<p>Ur\u010dit\u011b se mnoh\u00fdm z&nbsp;n\u00e1s stalo, \u017ee jsme sv\u00e9mu obchodn\u00edmu partnerovi poskytli slu\u017ebu \u010di dodali zbo\u017e\u00ed, vystavili mu da\u0148ov\u00fd doklad a n\u00e1sledn\u011b jsme odvedli z&nbsp;poskytnut\u00e9ho pln\u011bn\u00ed DPH. K&nbsp;na\u0161emu nemil\u00e9mu p\u0159ekvapen\u00ed n\u00e1m v\u0161ak odb\u011bratel nezaplatil.<\/p>\n<p>M\u00e1me v\u016fbec n\u011bjakou mo\u017enost, jak si n\u00e1rokovat p\u016fvodn\u011b odveden\u00e9 DPH? Existuje v&nbsp;r\u00e1mci dan\u011b z&nbsp;p\u0159idan\u00e9 hodnoty n\u011bjak\u00e1 \u201eobdoba\u201c da\u0148ov\u00fdch opravn\u00fdch polo\u017eek, kter\u00e9 n\u00e1m sni\u017euj\u00ed z\u00e1klad dan\u011b z&nbsp;p\u0159\u00edjm\u016f?<\/p>\n<p>Odpov\u011b\u010f zn\u00ed ano a najdeme ji v&nbsp;\u00a7 46 a n\u00e1sleduj\u00edc\u00edch ZDPH. Je pot\u0159eba zd\u016fraznit, \u017ee tato ustanoven\u00ed doznala k&nbsp;1. \u0159\u00edjnu 2021 \u0159ady zm\u011bn.<\/p>\n<p>Proto\u017ee v&nbsp;obchodn\u00edm vztahu m\u00e1me v\u017edy alespo\u0148 dva subjekty, tak si rozeberme danou problematiku nejenom z&nbsp;pohledu v\u011b\u0159itele, kter\u00fd n\u00e1s zaj\u00edm\u00e1 prim\u00e1rn\u011b, ale tak\u00e9 se pod\u00edv\u00e1me na povinnosti druh\u00e9 strany \u2013 tedy dlu\u017en\u00edka.<\/p>\n<h2>Pohled v\u011b\u0159itele<\/h2>\n<p><strong>V\u011b\u0159itel m\u00e1 pr\u00e1vo prov\u00e9st opravu z\u00e1kladu dan\u011b a t\u00edm si ve sv\u00e9 podstat\u011b n\u00e1rokovat vr\u00e1cen\u00ed p\u016fvodn\u011b odveden\u00e9ho DPH<\/strong> v&nbsp;t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>pohled\u00e1vka je vym\u00e1h\u00e1na v&nbsp;<strong>exeku\u010dn\u00edm \u0159\u00edzen\u00ed<\/strong> podle exeku\u010dn\u00edho \u0159\u00e1du, ve kter\u00e9m nebyla dosud zcela vymo\u017eena, a od vyd\u00e1n\u00ed prvn\u00edho exeku\u010dn\u00edho p\u0159\u00edkaz uplynuly <strong>nejm\u00e9n\u011b 2 roky<\/strong>,<\/li>\n<li>pohled\u00e1vka byla vym\u00e1h\u00e1na v&nbsp;<strong>exeku\u010dn\u00edm \u0159\u00edzen\u00ed<\/strong> podle exeku\u010dn\u00edho \u0159\u00e1du a tato exekuce skon\u010dila <strong>zastaven\u00edm pro nemajetnost dlu\u017en\u00edka<\/strong>,<\/li>\n<li>dlu\u017en\u00edk se nach\u00e1z\u00ed v&nbsp;<strong>insolven\u010dn\u00edm \u0159\u00edzen\u00ed<\/strong>, v\u011b\u0159itel \u0159\u00e1dn\u011b p\u0159ihl\u00e1sil svoji pohled\u00e1vku nejpozd\u011bji ve lh\u016ft\u011b stanoven\u00e9 rozhodnut\u00edm soudu o \u00fapadku, tato pohled\u00e1vka byla zji\u0161t\u011bna a v&nbsp;insolven\u010dn\u00edm \u0159\u00edzen\u00ed se k&nbsp;n\u00ed p\u0159ihl\u00ed\u017e\u00ed; insolven\u010dn\u00ed soud rozhodl o prohl\u00e1\u0161en\u00ed konkursu nebo o p\u0159em\u011bn\u011b reorganizace v&nbsp;konkurs, schv\u00e1lil oddlu\u017een\u00ed a ze zpr\u00e1vy pro oddlu\u017een\u00ed je z\u0159ejm\u00e9, \u017ee pohled\u00e1vka nebude zcela nebo z\u010d\u00e1sti uspokojena, nebo zastavil insolven\u010dn\u00ed \u0159\u00edzen\u00ed zjednodu\u0161en\u011b pro nedostatek majetku,<\/li>\n<li>do\u0161lo ke <strong>smrti dlu\u017en\u00edka<\/strong> a z v\u00fdsledk\u016f skon\u010den\u00e9ho \u0159\u00edzen\u00ed o poz\u016fstalosti je z\u0159ejm\u00e9, \u017ee pohled\u00e1vka ze zdaniteln\u00e9ho pln\u011bn\u00ed nebude zcela nebo z\u010d\u00e1sti uspokojena; v p\u0159\u00edpad\u011b likvidace poz\u016fstalosti mus\u00ed b\u00fdt pohled\u00e1vka ze zdaniteln\u00e9ho pln\u011bn\u00ed uvedena v seznamu pohled\u00e1vek a pokud jde o pohled\u00e1vku, kter\u00e1 se zji\u0161\u0165uje, mus\u00ed se jednat o pohled\u00e1vku ze zdaniteln\u00e9ho pln\u011bn\u00ed, kter\u00e1 je zji\u0161t\u011bna,<\/li>\n<li>pokud byla zah\u00e1jena a dosud neskon\u010dila \u0159\u00edzen\u00ed uveden\u00e1 v&nbsp;p\u0159ede\u0161l\u00fdch bodech, v\u011b\u0159itel uplatnil sv\u00e1 procesn\u00ed pr\u00e1va sm\u011b\u0159uj\u00edc\u00ed k&nbsp;uspokojen\u00ed pohled\u00e1vky, ale dosud nenastaly v\u0161echny skute\u010dnosti rozhodn\u00e9 pro proveden\u00ed opravy z\u00e1kladu dan\u011b a <strong>uplynulo 5 let<\/strong> od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m do\u0161lo k&nbsp;uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Pokud by po proveden\u00e9 oprav\u011b z\u00e1kladu dan\u011b (sn\u00ed\u017een\u00ed) do\u0161lo n\u00e1sledn\u011b ke zm\u011bn\u011b skute\u010dnost\u00ed rozhodn\u00fdch pro opravu z\u00e1kladu dan\u011b, tak pro v\u011b\u0159itele mohou nastat tyto dv\u011b situace:<\/p>\n<ol>\n<li>pokud by m\u011blo doj\u00edt ke zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b, vznik\u00e1 mu <strong>povinnost zv\u00fd\u0161it z\u00e1klad dan\u011b<\/strong> nebo<\/li>\n<li>naopak pokud by do\u0161lo k&nbsp;situaci, \u017ee m\u00e1 n\u00e1rok na dal\u0161\u00ed sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b, m\u00e1 v\u011b\u0159itel <strong>pr\u00e1vo sn\u00ed\u017eit z\u00e1klad dan\u011b ale nikoliv povinnost.<\/strong><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-8017\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/04\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<p><strong>Opravu z\u00e1kladu nelze prov\u00e9st<\/strong> v&nbsp;t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>v\u011b\u0159itel a dlu\u017en\u00edk jsou nebo ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed byli (i)&nbsp;kapit\u00e1lov\u011b spojen\u00fdmi osobami s t\u00edm, \u017ee v\u00fd\u0161e pod\u00edlu p\u0159edstavuje nebo ke dni uskute\u010dn\u011bn\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed p\u0159edstavovala alespo\u0148 25 % z\u00e1kladn\u00edho kapit\u00e1lu nebo 25 % hlasovac\u00edch pr\u00e1v t\u011bchto osob, nebo (ii) osobami bl\u00edzk\u00fdmi,<\/li>\n<li>v\u011b\u0159itel a dlu\u017en\u00edk jsou nebo v dob\u011b uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed byli spole\u010dn\u00edky t\u00e9\u017ee spole\u010dnosti a toto pln\u011bn\u00ed bylo uskute\u010dn\u011bno na z\u00e1klad\u011b p\u0159\u00edslu\u0161n\u00e9 spole\u010densk\u00e9 smlouvy,<\/li>\n<li>dlu\u017en\u00edk ke dni uzav\u0159en\u00ed smlouvy, podle kter\u00e9 je poskytov\u00e1no zdaniteln\u00e9 pln\u011bn\u00ed, jeho\u017e se oprava z\u00e1kladu dan\u011b v p\u0159\u00edpad\u011b nedobytn\u00e9 pohled\u00e1vky t\u00fdk\u00e1, byl nespolehliv\u00fdm pl\u00e1tcem nebo nespolehlivou osobou,<\/li>\n<li>oprava z\u00e1kladu dan\u011b ji\u017e byla provedena z jin\u00e9ho d\u016fvodu,<\/li>\n<li>dlu\u017en\u00edk nen\u00ed v\u011b\u0159iteli dostate\u010dn\u011b zn\u00e1m,<\/li>\n<li>v\u011b\u0159itel v\u011bd\u011bl nebo v\u011bd\u011bt m\u011bl a mohl, \u017ee pohled\u00e1vka nebude uhrazena nebo<\/li>\n<li>v\u011b\u0159itel neopravil z\u00e1klad dan\u011b podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235?text=%C2%A746#f2549174\" target=\"_blank\" rel=\"noopener\">\u00a7 42<\/a> v p\u0159\u00edpad\u011b p\u0159em\u011bny reorganizace v konkurs.<\/li>\n<\/ul>\n<p>Opravu z\u00e1kladu dan\u011b <strong>nelze takt\u00e9\u017e prov\u00e9st po uplynut\u00ed 3 let od konce zda\u0148ovac\u00edho obdob\u00ed<\/strong>, ve kter\u00e9m se uskute\u010dnilo p\u016fvodn\u00ed zdaniteln\u00e9 pln\u011bn\u00ed nebo do\u0161lo k&nbsp;p\u0159evzet\u00ed celkov\u00e9ho d\u00edla, a to v&nbsp;p\u0159\u00edpad\u011b, \u017ee byla poskytov\u00e1na d\u00edl\u010d\u00ed pln\u011bn\u00ed. Tato <strong>3 let\u00e1 lh\u016fta neb\u011b\u017e\u00ed<\/strong>, pokud jsou ohledn\u011b nedobytn\u00e9 pohled\u00e1vky vedena \u0159\u00edzen\u00ed k&nbsp;jej\u00edmu vymo\u017een\u00ed nap\u0159. exekuci \u010di insolvence.<\/p>\n<p>Velmi v\u00fdznamnou zm\u011bnou, kterou p\u0159inesla v&nbsp;t\u00e9to v\u011bci novela z\u00e1kona o DPH je to, \u017ee do 30. 9. 2021 platilo, \u017ee v\u011b\u0159itel byl opr\u00e1vn\u011bn sn\u00ed\u017eit z\u00e1klad dan\u011b pouze za situace, kdy v&nbsp;dob\u011b opravy z\u00e1kladu dan\u011b byl dlu\u017en\u00edk pl\u00e1tcem DPH. Nov\u011b toto ji\u017e neplat\u00ed. <strong>Od 1. 10. 2021 je v\u011b\u0159itel opr\u00e1vn\u011bn opravit (sn\u00ed\u017eit) z\u00e1klad dan\u011b i v&nbsp;p\u0159\u00edpad\u011b, \u017ee v&nbsp;dob\u011b opravy dlu\u017en\u00edk ji\u017e pl\u00e1tce DPH nen\u00ed!<\/strong><\/p>\n<h3>V\u011b\u0159itel a dlu\u017en\u00edk pro \u00fa\u010dely DPH<\/h3>\n<p>Zastavme se je\u0161t\u011b u definice <strong>v\u011b\u0159itele a dlu\u017en\u00edka pro \u00fa\u010dely ZDPH<\/strong>. Dlu\u017en\u00edkem se rozum\u00ed osoba, kter\u00e1 <strong>jako pl\u00e1tce p\u0159ijala od v\u011b\u0159itele zdaniteln\u00e9 pln\u011bn\u00ed. <\/strong>Z&nbsp;t\u00e9to definice je z\u0159ejm\u00e9, \u017ee pokud by v&nbsp;dob\u011b p\u016fvodn\u00edho zdaniteln\u00e9ho pln\u011bn\u00ed odb\u011bratel nebyl pl\u00e1tce, nem\u016f\u017ee b\u00fdt pova\u017eov\u00e1n za dlu\u017en\u00edka a sou\u010dasn\u011b tak\u00e9 dodavatel nem\u016f\u017ee b\u00fdt pova\u017eov\u00e1n za v\u011b\u0159itele.<\/p>\n<p>Co z&nbsp;toho vypl\u00fdv\u00e1? <strong>Pokud by odb\u011bratel nebyl v&nbsp;dob\u011b p\u016fvodn\u00edho pln\u011bn\u00ed pl\u00e1tcem DPH, nem\u016f\u017ee v\u011b\u0159itel prov\u00e9st opravu z\u00e1kladu dan\u011b!<\/strong><\/p>\n<p>Oprava z\u00e1kladu dan\u011b je pova\u017eov\u00e1na za samostatn\u00e9 zdaniteln\u00e9 pln\u011bn\u00ed. Pokud doch\u00e1z\u00ed ke <strong>sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b<\/strong> u p\u016fvodn\u00edho zdaniteln\u00e9ho pln\u011bn\u00ed, je toto zdaniteln\u00e9 pln\u011bn\u00ed pova\u017eov\u00e1no za uskute\u010dn\u011bn\u00e9 <strong>dnem doru\u010den\u00ed opravn\u00e9ho da\u0148ov\u00e9ho dokladu dlu\u017en\u00edkovi<\/strong>.<\/p>\n<p>Naopak p\u0159i <strong>zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b<\/strong> u p\u016fvodn\u00edho zdaniteln\u00e9ho pln\u011bn\u00ed jsou tato zdaniteln\u00e1 pln\u011bn\u00ed uskute\u010dn\u011bn\u00e1<strong> dnem, kdy nastaly skute\u010dnosti rozhodn\u00e9 pro proveden\u00ed opravy. <\/strong><\/p>\n<p>V\u011b\u0159itel mus\u00ed <strong>k&nbsp;da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed p\u0159ilo\u017eit jako p\u0159\u00edlohu<\/strong> kopie v\u0161ech p\u016fvodn\u00edch da\u0148ov\u00fdch doklad\u016f, u nich\u017e jsou opravov\u00e1ny z\u00e1klady dan\u011b z&nbsp;d\u016fvodu nedobytn\u00fdch pohled\u00e1vek. Kopie da\u0148ov\u00fdch doklad\u016f lze nahradit jejich seznamem s&nbsp;uveden\u00edm v\u0161ech n\u00e1le\u017eitost\u00ed uveden\u00fdch na t\u011bchto da\u0148ov\u00fdch dokladech.<\/p>\n<p>Pro opravy z\u00e1kladu dan\u011b je pro v\u011b\u0159itele v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed eviden\u010dn\u00ed \u0159\u00e1dek \u010d. 33.<\/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 .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4403\">\n\n    <div>\n        <div 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\/4403\">\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>Pohled dlu\u017en\u00edka<\/h2>\n<p>P\u0159i oprav\u00e1ch z\u00e1kladu dan\u011b u nedobytn\u00fdch pohled\u00e1vek st\u00edhaj\u00ed ur\u010dit\u00e9 povinnosti tak\u00e9 dlu\u017en\u00edka. Tyto povinnosti jsou dvoj\u00edho druhu:<\/p>\n<ol>\n<li>Oprava odpo\u010dtu dan\u011b podle \u00a7 74a ZDPH nebo<\/li>\n<li>P\u0159i zru\u0161en\u00ed registrace je dlu\u017en\u00edk povinen sn\u00ed\u017eit odpo\u010det podle \u00a7 79e ZDPH<\/li>\n<\/ol>\n<h3>Oprava odpo\u010dtu dan\u011b podle \u00a7 74a<\/h3>\n<p>Tato oprava odpo\u010dtu se t\u00fdk\u00e1 situace, kdy <strong>dlu\u017en\u00edk je st\u00e1le pl\u00e1tce DPH<\/strong>.<\/p>\n<p>Pokud provede v\u011b\u0159itel opravu z\u00e1kladu dan\u011b u nedobytn\u00e9 pohled\u00e1vky a touto opravou dojde ke <strong>sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b<\/strong>,&nbsp;<strong>mus\u00ed dlu\u017en\u00edk prov\u00e9st opravu<\/strong> p\u016fvodn\u011b uplatn\u011bn\u00e9ho odpo\u010dtu dan\u011b. U dlu\u017en\u00edka t\u00edmto doch\u00e1z\u00ed ke <strong>sn\u00ed\u017een\u00ed p\u016fvodn\u011b uplatn\u011bn\u00e9ho odpo\u010dtu DPH<\/strong>.<\/p>\n<p>Opravu provede ve lh\u016ft\u011b pro dan\u00fd zp\u016fsob opravy z\u00e1kladu dan\u011b a prokazuje ji opravn\u00fdm da\u0148ov\u00fdm dokladem nebo jin\u00fdm zp\u016fsobem.<\/p>\n<p>Naopak pokud dojde k&nbsp;situaci, \u017ee m\u00e1 dlu\u017en\u00edk \u2013 st\u00e1le pl\u00e1tce DPH \u2013 n\u00e1rok na <strong>zv\u00fd\u0161en\u00ed opraven\u00e9ho odpo\u010dtu DPH, <\/strong>vznik\u00e1 mu pr\u00e1vo na tuto korekci odpo\u010dtu a to <strong>nejd\u0159\u00edve za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m mu byl doru\u010den opravn\u00fd da\u0148ov\u00fd doklad<\/strong>.<\/p>\n<p>Zv\u00fd\u0161en\u00ed opraven\u00e9ho odpo\u010dtu lze prov\u00e9st do 3 let od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m se p\u0159\u00edslu\u0161n\u00e1 oprava pova\u017euje za uskute\u010dn\u011bnou a prokazuje se da\u0148ov\u00fdm dokladem.<\/p>\n<p>Dlu\u017en\u00edk uvede opravy odpo\u010dtu na \u0159. 40 \u010di 41 a d\u00e1le tak\u00e9 na \u0159. 34 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Opravu je nutn\u00e9 takt\u00e9\u017e prom\u00edtnout do kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/p>\n<h3>Zru\u0161en\u00ed registrace dlu\u017en\u00edka \u2013 sn\u00ed\u017een\u00ed odpo\u010dtu podle \u00a7 79e<\/h3>\n<p>Jedn\u00e1 se o situaci, kdy u dlu\u017en\u00edka doch\u00e1z\u00ed ke <strong>zru\u0161en\u00ed registrace pl\u00e1tce DPH<\/strong>.<\/p>\n<p>V&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed <strong>za posledn\u00ed zda\u0148ovac\u00ed obdob\u00ed<\/strong> p\u0159ed zru\u0161en\u00edm registrace, je povinen dlu\u017en\u00edk sn\u00ed\u017eit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det z&nbsp;p\u0159ijat\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed, pokud za tato pln\u011bn\u00ed neposkytl \u00faplatu \u2013 lidov\u011b za n\u011b nezaplatil.<\/p>\n<p>Sn\u00ed\u017een\u00ed uplatn\u011bn\u00e9ho odpo\u010dtu se uvede do \u0159. 45 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Do kontroln\u00edho hl\u00e1\u0161en\u00ed se toto sn\u00ed\u017een\u00ed neuv\u00e1d\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ur\u010dit\u011b se mnoh\u00fdm z&nbsp;n\u00e1s stalo, \u017ee jsme sv\u00e9mu obchodn\u00edmu partnerovi poskytli slu\u017ebu \u010di dodali zbo\u017e\u00ed, vystavili mu da\u0148ov\u00fd doklad a n\u00e1sledn\u011b jsme odvedli z&nbsp;poskytnut\u00e9ho pln\u011bn\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":4405,"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":[77,93,65,123],"class_list":["post-4403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-danovy-doklad","tag-dph-dan-z-pridane-hodnoty","tag-odpocet-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4403","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=4403"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4403\/revisions"}],"predecessor-version":[{"id":9277,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4403\/revisions\/9277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4405"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}