{"id":631,"date":"2017-02-09T22:00:00","date_gmt":"2017-02-09T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stanovisko-gfr-k-urceni-okamziku-povinnosti-evidovat-trzbu-pri-platbe-prostrednictim-internetu\/"},"modified":"2023-02-01T15:08:38","modified_gmt":"2023-02-01T14:08:38","slug":"stanovisko-gfr-k-urceni-okamziku-povinnosti-evidovat-trzbu-pri-platbe-prostrednictim-internetu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanovisko-gfr-k-urceni-okamziku-povinnosti-evidovat-trzbu-pri-platbe-prostrednictim-internetu\/","title":{"rendered":"Stanovisko GF\u0158 k ur\u010den\u00ed okam\u017eiku povinnosti evidovat tr\u017ebu p\u0159i platb\u011b prost\u0159ednict\u00edm internetu"},"content":{"rendered":"

Leto\u0161n\u00ed prvn\u00ed b\u0159eznov\u00fd den je pro mnoho podnikatel\u016f vyj\u00edme\u010dn\u00fd v tom, \u017ee krom\u011b povinnosti podat vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti za rok 2016 je \u010dek\u00e1 zbrusu nov\u00e1 povinnost \u2013 elektronicky evidovat tr\u017eby. Po poplatn\u00edc\u00edch poskytuj\u00edc\u00edch restaura\u010dn\u00ed a ubytovac\u00ed slu\u017eby, kte\u0159\u00ed tr\u017eby eviduj\u00ed ji\u017e od minul\u00e9ho prosince, p\u0159ich\u00e1zej\u00ed na \u0159adu podnikatel\u00e9 provozuj\u00edc\u00ed velkoobchod a maloobchod.<\/strong><\/p>\n

<\/p>\n

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

Jednou z oblast\u00ed, kde panuj\u00ed od po\u010d\u00e1tku velk\u00e9 nejasnosti a kde lze pova\u017eovat pr\u00e1vn\u00ed \u00fapravu za nejednozna\u010dnou a nedostate\u010dnou, je problematika \u00fahrad prost\u0159ednictv\u00edm internetu. Konkr\u00e9tn\u011b se jedn\u00e1 o problematiku tzv. platebn\u00edch bran<\/strong>, kde je velmi obt\u00ed\u017en\u00e9 ur\u010dit okam\u017eik, kdy doch\u00e1z\u00ed k vlastn\u00edmu p\u0159\u00edjmu a tedy kdy vznik\u00e1 povinnost zaevidovat p\u0159ijatou tr\u017ebu.<\/p>\n

Vzhledem k tomu, \u017ee Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201cGF\u0158\u201d) bylo na problematiku platebn\u00edch bran opakovan\u011b dotazov\u00e1no, bylo na na webov\u00fdch str\u00e1nk\u00e1ch dne 3. \u00fanora 2017 zve\u0159ejn\u011bno Stanovisko Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed k ur\u010den\u00ed okam\u017eiku uskute\u010dn\u011bn\u00ed evidovan\u00e9 tr\u017eby u platebn\u00edch operac\u00ed realizovan\u00fdch prost\u0159ednictv\u00edm internetu (d\u00e1le jen \u201cStanovisko GF\u0158\u201d nebo jen \u201cStanovisko\u201d). Jedn\u00e1 se o zav\u00e1d\u011bn\u00ed spr\u00e1vn\u00ed praxe u elektronick\u00e9 evidence tr\u017eeb p\u0159i \u00fahrad\u00e1ch p\u0159es internet.<\/p>\n

I. Z\u00e1kon o evidenci tr\u017eeb (d\u00e1le jen \u201cZoET\u201d)<\/h2>\n

Nejprve se pod\u00edvejme na pr\u00e1vn\u00ed \u00fapravu. Podle ZoET je poplatn\u00edk povinen evidovat rozhodn\u00fd p\u0159\u00edjem<\/strong> (zjednodu\u0161en\u011b lze \u0159\u00edci, \u017ee se jedn\u00e1 o p\u0159\u00edjem z podnik\u00e1n\u00ed), pokud tento p\u0159\u00edjem spl\u0148uje form\u00e1ln\u00ed n\u00e1le\u017eistosti<\/strong>.<\/p>\n

Jednou z plateb, kter\u00e1 spl\u0148uje form\u00e1ln\u00ed n\u00e1le\u017eitosti evidovan\u00e9 tr\u017eby, je platba uskute\u010dn\u011bn\u00e1 bezhotovostn\u00edm p\u0159evodem pen\u011b\u017en\u00edch prost\u0159edk\u016f, k n\u011bmu\u017e d\u00e1v\u00e1 p\u0159\u00edkaz pl\u00e1tce prost\u0159ednictv\u00edm p\u0159\u00edjemce dan\u00e9 platby. <\/strong>V praxi se nej\u010dast\u011bji bude jednat o klasickou platbu kartou.<\/p>\n

V \u00a7 18 ZoET se do\u010dteme, \u017ee poplatn\u00edkovi vznik\u00e1 nejpozd\u011bji p\u0159i uskute\u010dn\u011bn\u00ed evidovan\u00e9 tr\u017eby<\/strong> dvoj\u00ed povinnost:<\/p>\n

    \n
  • zaslat datovou zpr\u00e1vu o evidovan\u00e9 tr\u017eb\u011b spr\u00e1vci dan\u011b a<\/li>\n
  • vystavit \u00fa\u010dtenku.<\/li>\n<\/ul>\n

    Ze z\u00e1konn\u00e9ho textu d\u00e1le vypl\u00fdv\u00e1, kdy nast\u00e1v\u00e1 okam\u017eik uskute\u010dn\u011bn\u00ed evidovan\u00e9 tr\u017eby<\/strong>:<\/p>\n

      \n
    • p\u0159ijet\u00edm evidovan\u00e9 tr\u017eby, nebo<\/li>\n
    • vyd\u00e1n\u00edm p\u0159\u00edkazu k jej\u00edmu proveden\u00ed, pokud byl tento p\u0159\u00edkaz vyd\u00e1n d\u0159\u00edve.<\/li>\n<\/ul>\n

      Pr\u00e1v\u011b k\u00a0 problematice ur\u010den\u00ed okam\u017eiku uskute\u010dn\u011bn\u00ed evidovan\u00e9 tr\u017eby bylo vyd\u00e1no Stanovisko GF\u0158.<\/p>\n

      II. Stanovisko GF\u0158<\/h2>\n

      V \u00favodu Stanoviska je uvedeno, \u017ee pod definici form\u00e1ln\u00ed n\u00e1le\u017eitosti evidovan\u00e9 tr\u017eby \u201cbezhotovostn\u00edm p\u0159evodem pen\u011b\u017en\u00edch prost\u0159edk\u016f, k n\u011bmu\u017e d\u00e1v\u00e1 p\u0159\u00edkaz pl\u00e1tce prost\u0159ednictv\u00edm p\u0159\u00edjemce, kter\u00fdm je poplatn\u00edk, kter\u00fd m\u00e1 tr\u017ebu evidovat<\/em>\u201dspadaj\u00ed tyto dv\u011b situace:<\/p>\n

        \n
      1. doch\u00e1z\u00ed k osobn\u00edmu styku z\u00e1kazn\u00edka s prod\u00e1vaj\u00edc\u00edm \u2013 jedn\u00e1 se o klasickou platbu kartou,<\/li>\n
      2. bezhotovostn\u00ed transakce realizovan\u00e1 bez osobn\u00edho styku z\u00e1kazn\u00edka s prod\u00e1vaj\u00edc\u00edm, uskute\u010dn\u011bn\u00e1 prost\u0159ednictv\u00edm internetu nap\u0159. prost\u0159ednictv\u00edm tzv. platebn\u00ed br\u00e1ny.<\/li>\n<\/ol>\n

        GF\u0158 uv\u00e1d\u00ed, \u017ee uskute\u010dn\u011bn\u00edm evidovan\u00e9 tr\u017eby se v p\u0159\u00edpad\u011b karetn\u00ed \u010di obdobn\u00e9 operace rozum\u00ed vyd\u00e1n\u00ed p\u0159\u00edkazu k jej\u00edmu proveden\u00ed<\/strong> (nen\u00ed podstatn\u00e9, zda se jedn\u00e1 o osobn\u00ed kontakt \u010di bez osobn\u00edho kontaktu p\u0159es internet).<\/p>\n

        V p\u0159\u00edpad\u011b platby kartou v kamenn\u00e9 provozovn\u011b<\/strong> nen\u00ed pochyb o tom, kdy vznik\u00e1 poplatn\u00edkovi povinnost odeslat datovou zpr\u00e1vu a vytisknout \u00fa\u010dtenku \u2013 je to okam\u017eik ukon\u010den\u00ed transakce uskute\u010dn\u011bn\u00e9 p\u0159es platebn\u00ed termin\u00e1l.<\/p>\n

        Naopak u platebn\u00edch operac\u00ed uskute\u010dn\u011bn\u00fdch prost\u0159ednictv\u00edm internetu bez osobn\u00edho kontaktu z\u00e1kazn\u00edka s prod\u00e1vaj\u00edc\u00edm je slo\u017eit\u00e9 \u010di t\u00e9m\u011b\u0159 nemo\u017en\u00e9, aby se prod\u00e1vaj\u00edc\u00ed o vydan\u00e9m p\u0159\u00edkazu z\u00e1kazn\u00edkem dov\u011bd\u011bl.<\/p>\n

        Mo\u017enosti \u0159e\u0161en\u00ed u plateb prost\u0159ednictv\u00edm internetu podle GF\u0158:<\/h3>\n
          \n
        1. Evidovat tr\u017ebu p\u0159ed vyd\u00e1n\u00edm p\u0159\u00edkazu k jej\u00edmu proveden\u00ed nap\u0159. v okam\u017eiku p\u0159ijet\u00ed objedn\u00e1vky a v p\u0159\u00edpad\u011b, \u017ee by se dan\u00e1 transakce n\u00e1sledn\u011b v\u016fbec nerealizovala, prov\u00e9st storno (nicm\u00e9n\u011b samo GF\u0158 uzn\u00e1v\u00e1, \u017ee tento postup bude v praxi v podstat\u011b nerealizovateln\u00fd a v n\u011bkter\u00fdch p\u0159\u00edpadech by mohl b\u00fdt pro podnikatele dokonce a\u017e likvida\u010dn\u00ed!),<\/li>\n
        2. Finan\u010dn\u00ed a Celn\u00ed spr\u00e1va bude akceptovat postup, \u017ee poplatn\u00edk spln\u00ed svoje povinnosti ve vztahu k evidovan\u00e9 tr\u017eb\u011b nejpozd\u011bji v okam\u017eiku, kdy se poplatn\u00edk dozv\u00ed o tom, \u017ee do\u0161lo k odeps\u00e1n\u00ed platby z \u00fa\u010dtu z\u00e1kazn\u00edka a jej\u00edmu odesl\u00e1n\u00ed poplatn\u00edkovi! <\/strong>D\u00e1le cituji: \u201cV p\u0159\u00edpad\u011b, \u017ee tomuto okam\u017eiku p\u0159edch\u00e1z\u00ed expedice zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby z\u00e1kazn\u00edkovi, je poplatn\u00edk povinen zaslat spr\u00e1vci dan\u011b \u00fadaje o evidovan\u00e9 tr\u017eb\u011b a vystavit \u00fa\u010dtenku tomu, od koho evidovan\u00e1 tr\u017eba plyne, nejpozd\u011bji k okam\u017eiku expedice zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby z\u00e1kazn\u00edkovi. To neplat\u00ed v p\u0159\u00edpad\u011b, \u017ee je zbo\u017e\u00ed expedov\u00e1no nebo slu\u017eba poskytnuta je\u0161t\u011b p\u0159ed okam\u017eikem vyd\u00e1n\u00ed p\u0159\u00edkazu k proveden\u00ed platby. Pro \u00fa\u010dely aplikace tohoto stanoviska se rozum\u00ed:i) expedic\u00ed zbo\u017e\u00ed okam\u017eik vypraven\u00ed z\u00e1silky poplatn\u00edkem nebo p\u0159ed\u00e1n\u00ed z\u00e1silky k p\u0159eprav\u011b,ii) poskytnut\u00edm slu\u017eby umo\u017en\u011bn\u00ed zah\u00e1jen\u00ed poskytov\u00e1n\u00ed slu\u017eby nebo jej\u00ed okam\u017eit\u00e9 poskytnut\u00ed (podle toho, co nastane d\u0159\u00edve).\u201d<\/em><\/li>\n<\/ol>\n

          V z\u00e1v\u011bru Stanoviska je uvedeno, \u017ee v p\u0159\u00edpad\u011b on-line n\u00e1kup\u016f lze z\u00e1kazn\u00edkovi poskytnout \u00fa\u010dtenku elektronicky – jej\u00edm zasl\u00e1n\u00edm e-mailem \u010di vystaven\u00edm na z\u00e1kaznick\u00fd \u00fa\u010det z\u00e1kazn\u00edka apod., tak, aby s n\u00ed mohl z\u00e1kazn\u00edk voln\u011b disponovat, nebo vlo\u017een\u00edm v ti\u0161t\u011bn\u00e9 form\u011b k zas\u00edlan\u00e9mu zbo\u017e\u00ed.<\/p>\n

          Autor \u010dl\u00e1nku o\u010dek\u00e1v\u00e1, \u017ee v\u00a0praxi m\u016f\u017eou re\u00e1ln\u011b nastat ur\u010dit\u00e9 komplikace p\u0159i ur\u010dov\u00e1n\u00ed okam\u017eiku, kdy vznik\u00e1 povinnost evidovat tr\u017ebu. Jde o ur\u010den\u00ed, zda expedice zbo\u017e\u00ed p\u0159edch\u00e1z\u00ed okam\u017eiku, kdy byl vyd\u00e1n p\u0159\u00edkaz k\u00a0proveden\u00ed platby \u010di a\u017e po tomto okam\u017eiku. Toto ur\u010den\u00ed m\u016f\u017ee b\u00fdt zvl\u00e1\u0161t\u011b obt\u00ed\u017en\u00e9 v\u00a0situaci, kdy dan\u00fd e-shop prov\u00e1d\u00ed denn\u011b des\u00edtky \u010di stovky obchodn\u00edch p\u0159\u00edpad\u016f. Nicm\u00e9n\u011b pozitivn\u00ed je to, \u017ee si je GF\u0158 v\u011bdomo slo\u017eitosti stanoven\u00ed okam\u017eiku, kdy se m\u00e1 dan\u00e1 tr\u017eba evidovat p\u0159i platb\u00e1ch p\u0159es internet.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Leto\u0161n\u00ed prvn\u00ed b\u0159eznov\u00fd den je pro mnoho podnikatel\u016f vyj\u00edme\u010dn\u00fd v tom, \u017ee krom\u011b povinnosti podat vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti za rok 2016 …<\/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":[12,8],"tags":[64,50,54],"class_list":["post-631","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/631","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=631"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/631\/revisions"}],"predecessor-version":[{"id":5523,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/631\/revisions\/5523"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}