{"id":485,"date":"2015-11-02T22:00:00","date_gmt":"2015-11-02T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/kontrolni-hlaseni-2016\/"},"modified":"2023-02-01T15:09:53","modified_gmt":"2023-02-01T14:09:53","slug":"kontrolni-hlaseni-2016","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kontrolni-hlaseni-2016\/","title":{"rendered":"Kontroln\u00ed hl\u00e1\u0161en\u00ed 2016"},"content":{"rendered":"

Od 1. 1. 2016 je do z\u00e1kona o DPH zaveden nov\u00fd institut \u2013 kontroln\u00ed hl\u00e1\u0161en\u00ed (d\u00e1le tak\u00e9 \u201eKH\u201c). Jedn\u00e1 se o novou povinnost pro pl\u00e1tce DPH, kter\u00e1 zat\u00ed\u017e\u00ed pr\u00e1ci \u00fa\u010detn\u00edch a poradc\u016f a jej\u00ed\u017e nespln\u011bn\u00ed bude podl\u00e9hat tvrd\u00fdm sankc\u00edm.<\/p>\n

<\/p>\n

Autor: MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/p>\n

Obecn\u011b ke kontroln\u00edmu hl\u00e1\u0161en\u00ed<\/h2>\n

V d\u016fvodov\u00e9 zpr\u00e1v\u011b k novele z\u00e1kona o DPH, kter\u00e1 zav\u00e1d\u00ed institut KH je vysv\u011btlen jeho \u00fa\u010del. Jedn\u00e1 se o efektivn\u00ed prost\u0159edek k detekci da\u0148ov\u00fdch \u00fanik\u016f a podvod\u016f, zaveden\u00fd a ov\u011b\u0159en\u00fd i v jin\u00fdch st\u00e1tech Evropsk\u00e9 unie. V okam\u017eiku pod\u00e1n\u00ed KH bude spr\u00e1vce dan\u011b disponovat \u00fadaji, kter\u00e9 umo\u017e\u0148uj\u00ed prov\u00e9st v\u010dasnou anal\u00fdzu \u00fadaj\u016f a identifikovat mo\u017en\u00e1 spojen\u00ed pl\u00e1tc\u016f zapojen\u00fdch zejm\u00e9na v organizovan\u00fdch da\u0148ov\u00fdch \u00fanic\u00edch (tzv. \u0159et\u011bzce, karusely). Spr\u00e1vce dan\u011b tak bude moci reagovat v\u00fdrazn\u011b rychleji ne\u017e doposud.<\/p>\n

Mechanismus fungov\u00e1n\u00ed syst\u00e9mu KH je n\u00e1sleduj\u00edc\u00ed. Pl\u00e1tci vykazuj\u00ed v KH z\u00e1sadn\u00ed pln\u011bn\u00ed jak na v\u00fdstupu, tak na vstupu. Spr\u00e1vce dan\u011b tyto \u00fadaje zpracov\u00e1v\u00e1 formou \u201ep\u00e1rov\u00e1n\u00ed\u201c jednotliv\u00fdch KH.<\/p>\n

Z\u00e1kon 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty, v\u011bnuje KH pouze n\u011bkolik paragraf\u016f – \u00a7101c a\u017e \u00a7101i. Zde je stru\u010dn\u011b uvedeno: kdo pod\u00e1v\u00e1, n\u00e1le\u017eitosti KH, jak pod\u00e1v\u00e1, lh\u016fty pro pod\u00e1n\u00ed KH, opravy chyb v KH, nepln\u011bn\u00ed povinnost\u00ed.<\/p>\n

Kdo bude pod\u00e1vat KH (\u00a7101c ZDPH)<\/h2>\n

Pl\u00e1tce DPH kter\u00fd:<\/p>\n

    \n
  • uskute\u010dnil zdaniteln\u00e9 pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed v tuzemsku, nebo na n\u011b p\u0159ijal \u00faplatu,<\/li>\n
  • p\u0159ijal zdaniteln\u00e9 pln\u011bn\u00ed s m\u00edstem pln\u011bn\u00ed v tuzemsku, nebo na n\u011b poskytl \u00faplatu,<\/li>\n
  • uskute\u010dnil vybran\u00e9 transakce s investi\u010dn\u00edm zlatem<\/li>\n
  • za spole\u010dnost (d\u0159\u00edve sdru\u017een\u00ed) pod\u00e1v\u00e1 KH spole\u010dn\u00edk, kter\u00fd pod\u00e1v\u00e1 hl\u00e1\u0161en\u00ed DPH<\/li>\n<\/ul>\n

    N\u00e1le\u017eitosti a zp\u016fsob pod\u00e1n\u00ed KH (\u00a7101d ZDPH)<\/h2>\n

    Obsahov\u00fdm n\u00e1le\u017eitostem je v z\u00e1kon\u011b v\u011bnov\u00e1na jen jedna v\u011bta. \u201eV kontroln\u00edm hl\u00e1\u0161en\u00ed je pl\u00e1tce povinen uv\u00e9st p\u0159edepsan\u00e9 \u00fadaje pot\u0159ebn\u00e9 pro spr\u00e1vu dan\u011b.\u201c<\/em><\/p>\n

    Obsah KH nebude ur\u010den z\u00e1konem, ale prost\u0159ednictv\u00edm formul\u00e1\u0159e spr\u00e1vce dan\u011b, kter\u00fd bude dopln\u011bn Informacemi pro vypln\u011bn\u00ed KH. Bude tak mo\u017eno podle pot\u0159eby rychle reagovat na nutn\u00e9 zm\u011bny, nap\u0159. n\u011bkter\u00fd \u00fadaj vypustit, nebo naopak KH roz\u0161\u00ed\u0159it o dal\u0161\u00ed \u00fadaje, bez nutnosti novelizace z\u00e1kona o DPH. <\/p>\n

    Forma \u2013 KH m\u016f\u017ee b\u00fdt pod\u00e1no pouze v elektronick\u00e9 podob\u011b ve form\u00e1tu a struktu\u0159e zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b. Z\u0159ejm\u011b tedy p\u016fjde o form\u00e1t pou\u017e\u00edvan\u00fd u hl\u00e1\u0161en\u00ed k DPH s koncovkou .xml. <\/p>\n

    Lh\u016fty pro pod\u00e1n\u00ed KH (\u00a7101e ZDPH)<\/h2>\n

    Pr\u00e1vnick\u00e9 osoby<\/strong> za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce. Lh\u016fta kalend\u00e1\u0159n\u00ed m\u011bs\u00edc plat\u00ed bez ohledu na to, jestli je pr\u00e1vnick\u00e1 osoba m\u011bs\u00ed\u010dn\u00edm nebo \u010dtvrtletn\u00edm pl\u00e1tcem DPH.<\/p>\n

    Fyzick\u00e9 osoby<\/strong> pod\u00e1vaj\u00ed KH ve lh\u016ft\u011b pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH. Tedy bu\u010f m\u011bs\u00ed\u010dn\u011b, nebo \u010dtvrtletn\u011b.<\/p>\n

    Lh\u016fty nelze prodlou\u017eit.<\/p>\n

    Opravy chyb v KH (\u00a7101f ZDPH)<\/h2>\n

    Opravn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed<\/strong> \u2013 pod\u00e1v\u00e1 se p\u0159ed uplynut\u00edm lh\u016fty pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho KH, nahrazuje jej a k p\u016fvodn\u00edmu KH se nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n

    N\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed<\/strong> \u2013 pod\u00e1v\u00e1 se po uplynut\u00ed lh\u016fty pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho KH a to do 5 pracovn\u00edch dn\u016f ode dne zji\u0161t\u011bn\u00ed nespr\u00e1vn\u00fdch nebo ne\u00fapln\u00fdch \u00fadaj\u016f. N\u00e1sledn\u00e9 hl\u00e1\u0161en\u00ed tyto nedostatky oprav\u00ed.<\/p>\n

    Dal\u0161\u00ed informace k KH<\/h2>\n

    KH nahrad\u00ed samostatn\u00e9 pod\u00e1v\u00e1n\u00ed v\u00fdpisu z evidence pro \u00fa\u010dely DPH v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti podle \u00a792a. Tyto \u00fadaje budou sou\u010d\u00e1st\u00ed KH. Povinnost pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k DPH a souhrnn\u00e9ho hl\u00e1\u0161en\u00ed z\u016fst\u00e1v\u00e1.<\/p>\n

    Formul\u00e1\u0159 KH bude obsahovat <\/p>\n

      \n
    • uskute\u010dn\u011bn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti podle \u00a792a, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce pln\u011bn\u00ed – v\u0161echna<\/strong><\/li>\n
    • p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce \u2013 p\u0159ijat\u00e1 p\u0159eshrani\u010dn\u00ed pln\u011bn\u00ed podl\u00e9haj\u00edc\u00ed re\u017eimu reverse charge, zbo\u017e\u00ed, slu\u017eby – v\u0161echna<\/strong><\/li>\n
    • uskute\u010dn\u011bn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu pro investi\u010dn\u00ed zlato – v\u0161echna<\/strong><\/li>\n
    • p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti podle \u00a792a, u kter\u00fdch je povinen p\u0159iznat da\u0148 p\u0159\u00edjemce- v\u0161echna<\/strong><\/li>\n
    • uskute\u010dn\u011bn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed a p\u0159ijat\u00e9 \u00faplaty s povinnost\u00ed p\u0159iznat da\u0148 s hodnotou nad 10000,- K\u010d v\u010detn\u011b dan\u011b <\/strong><\/li>\n
    • p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed a p\u0159ijat\u00e9 \u00faplaty, u kter\u00fdch p\u0159\u00edjemce uplat\u0148uje n\u00e1rok na odpo\u010det dan\u011b s hodnotou nad 10000,- K\u010d v\u010detn\u011b dan\u011b<\/strong><\/li>\n
    • ostatn\u00ed uskute\u010dn\u011bn\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed do 10000,- K\u010d – souhrnn\u011b<\/strong><\/li>\n
    • ostatn\u00ed p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed do 10000,- K\u010d – souhrnn\u011b<\/strong><\/li>\n<\/ul>\n

      U jednotliv\u00fdch doklad\u016f budou uvedeny \u00fadaje:<\/p>\n

        \n
      • DI\u010c<\/li>\n
      • ev. \u010d\u00edslo da\u0148ov\u00e9ho dokladu<\/li>\n
      • DUZP, nebo DPPD \u2013 datum povinnosti p\u0159iznat da\u0148<\/li>\n
      • z\u00e1klad dan\u011b<\/li>\n
      • da\u0148<\/li>\n
      • k\u00f3d re\u017eimu pln\u011bn\u00ed<\/li>\n<\/ul>\n

        V\u00fd\u0161e uveden\u00fd p\u0159ehled je informativn\u00ed a do okam\u017eiku uveden\u00ed do praxe m\u016f\u017ee doj\u00edt ke zm\u011bn\u00e1m.<\/p>\n

        Postup p\u0159i nepln\u011bn\u00ed povinnost\u00ed a sankce jsou p\u0159edm\u011btem samostatn\u00e9ho \u010dl\u00e1nku.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Od 1. 1. 2016 je do z\u00e1kona o DPH zaveden nov\u00fd institut \u2013 kontroln\u00ed hl\u00e1\u0161en\u00ed (d\u00e1le tak\u00e9 \u201eKH\u201c). Jedn\u00e1 se o novou povinnost pro pl\u00e1tce …<\/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-485","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\/485","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=485"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/485\/revisions"}],"predecessor-version":[{"id":5456,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/485\/revisions\/5456"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}