{"id":634,"date":"2017-02-22T22:00:00","date_gmt":"2017-02-22T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/trzby-prijate-prostrednictvim-dopravcu-z-pohledu-eet\/"},"modified":"2023-02-01T15:08:37","modified_gmt":"2023-02-01T14:08:37","slug":"trzby-prijate-prostrednictvim-dopravcu-z-pohledu-eet","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/trzby-prijate-prostrednictvim-dopravcu-z-pohledu-eet\/","title":{"rendered":"Tr\u017eby p\u0159ijat\u00e9 prost\u0159ednictv\u00edm dopravc\u016f z pohledu EET"},"content":{"rendered":"<p><strong>Tento t\u00fdden byla na webov\u00fdch str\u00e1nk\u00e1ch provozovan\u00fdch Finan\u010dn\u00ed spr\u00e1vou \u010cR zve\u0159ejn\u011bna metodika k\u00a0tr\u017eb\u00e1m p\u0159ijat\u00fdm prost\u0159ednictv\u00edm dopravc\u016f z\u00a0pohledu z\u00e1kona o evidenci tr\u017eeb.<\/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>Hned v\u00a0\u00favodu je dobr\u00e9 zd\u016fraznit, \u017ee <strong>metodick\u00e9 pokyny uveden\u00e9 na str\u00e1nk\u00e1ch provozovan\u00fdch Finan\u010dn\u00ed spr\u00e1vou \u010cR nejsou v\u00a0\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b pramenem pr\u00e1va a tud\u00ed\u017e nejsou pr\u00e1vn\u011b z\u00e1vazn\u00e9<\/strong>. Jin\u00fdmi slovy nelze jimi subjekt\u016fm p\u0159izn\u00e1vat pr\u00e1va a ani ukl\u00e1dat povinnosti.<\/p>\n<p>S\u00a0v\u011bdom\u00edm t\u00e9to skute\u010dnosti se poj\u010fme pod\u00edvat na to, jak\u00fd n\u00e1zor maj\u00ed pracovn\u00edci Finan\u010dn\u00ed spr\u00e1vy \u010cR z\u00a0pohledu z\u00e1kona o evidenci tr\u017eeb (d\u00e1le jen \u201eZoET\u201c) na situaci, kdy je zbo\u017e\u00ed expedov\u00e1no k\u00a0z\u00e1kazn\u00edkovi prost\u0159ednictv\u00edm dopravc\u016f, kte\u0159\u00ed inkasuj\u00ed za toto zbo\u017e\u00ed platbu, kter\u00e1 spl\u0148uje form\u00e1ln\u00ed n\u00e1le\u017eitosti pro evidovanou tr\u017ebu dle ZoET.<\/p>\n<p>\u201eP\u00e1te\u0159n\u00ed\u201c my\u0161lenkou metodick\u00e9ho pokynu (d\u00e1le jen \u201ePokyn\u201c) je d\u016fsledn\u00e9 posouzen\u00ed pr\u00e1vn\u00edho vztahu mezi poplatn\u00edkem (= dodavatelem zbo\u017e\u00ed) a dopravcem. V\u00a0pokynu jsou zm\u00edn\u011bny n\u00e1sleduj\u00edc\u00ed t\u0159i alternativy:<\/p>\n<ul>\n<li>p\u0159\u00edm\u00e9 zastoupen\u00ed,<\/li>\n<li>nep\u0159\u00edm\u00e9 zastoupen\u00ed a<\/li>\n<li>prost\u0159edn\u00edk.<\/li>\n<\/ul>\n<p>V\u00a0Pokynu je uvedeno, \u017ee metodika ne\u0159e\u0161\u00ed situaci, kdy v\u00a0p\u0159ijat\u00e9 platb\u011b je odm\u011bna dopravce.<\/p>\n<h2>I. P\u0159\u00edm\u00e9 zastoupen\u00ed<\/h2>\n<p>O p\u0159\u00edm\u00e9 zastoupen\u00ed se jedn\u00e1 v\u00a0p\u0159\u00edpad\u011b, kdy <strong>dopravce jedn\u00e1 jm\u00e9nem a na \u00fa\u010det poplatn\u00edka<\/strong> (dle Pokynu mand\u00e1tn\u00ed \u010di obdobn\u00e1 smlouva).<\/p>\n<p>P\u0159\u00edm\u00e9 zastoupen\u00ed m\u00e1 tyto d\u016fsledky:<\/p>\n<ul>\n<li>tr\u017eba mus\u00ed b\u00fdt evidov\u00e1na <strong>nejpozd\u011bji k\u00a0okam\u017eiku, kdy dopravce od z\u00e1kazn\u00edka tr\u017ebu p\u0159ij\u00edm\u00e1<\/strong>,<\/li>\n<li>naopak samotn\u00e9 <strong>p\u0159ed\u00e1n\u00ed platby dopravcem poplatn\u00edkovi ji\u017e evidenci nepodl\u00e9h\u00e1<\/strong>,<\/li>\n<li>poplatn\u00edka mus\u00ed za\u0159\u00eddit evidenci bu\u010f s\u00e1m nebo prost\u0159ednictv\u00edm dopravce,<\/li>\n<li>v\u00a0datov\u00e9 zpr\u00e1v\u011b bude uvedeno <strong>DI\u010c poplatn\u00edka (nikoliv dopravce)<\/strong>,<\/li>\n<li>polo\u017eka \u201eDI\u010c pov\u011b\u0159uj\u00edc\u00edho poplatn\u00edka\u201c <strong>nesm\u00ed b\u00fdt vypln\u011bna<\/strong>,<\/li>\n<li>v\u00a0polo\u017ece \u201eOzna\u010den\u00ed provozovny\u201c bude <strong>\u010d\u00edslo provozovny poplatn\u00edka<\/strong>,<\/li>\n<li>datov\u00e1 zpr\u00e1va bude <strong>podeps\u00e1na certifik\u00e1tem poplatn\u00edka<\/strong>.<\/li>\n<\/ul>\n<p>\u00da\u010dtenka m\u016f\u017ee b\u00fdt samoz\u0159ejm\u011b vystavena ji\u017e p\u0159ed samotnou platbou a m\u016f\u017ee b\u00fdt p\u0159ilo\u017eena k\u00a0expedovan\u00e9mu zbo\u017e\u00ed \u010di zasl\u00e1na elektronicky (se souhlasem z\u00e1kazn\u00edka). Pokud by zbo\u017e\u00ed nebylo p\u0159ijato, evidovan\u00e1 tr\u017eba by se stornovala.<\/p>\n<p>Pokud by byl <strong>k\u00a0evidov\u00e1n\u00ed<\/strong> <strong>pov\u011b\u0159en dopravce<\/strong>, uvede v\u00a0datov\u00e9 zpr\u00e1v\u011b:<\/p>\n<ul>\n<li>do kolonky \u201eDI\u010c poplatn\u00edka\u201c sv\u00e9 <strong>DI\u010c (dopravce),<\/strong><\/li>\n<li>do kolonky \u201eDI\u010c pov\u011b\u0159uj\u00edc\u00edho poplatn\u00edka\u201c <strong>DI\u010c pov\u011b\u0159uj\u00edc\u00edho poplatn\u00edka<\/strong>,<\/li>\n<li>do kolonky \u201eOzna\u010den\u00ed provozovny\u201c <strong>\u010d\u00edslo sv\u00e9 provozovny (dopravce),<\/strong><\/li>\n<li>bude <strong>podeps\u00e1no certifik\u00e1tem dopravce<\/strong>.<\/li>\n<\/ul>\n<h2>II. Nep\u0159\u00edm\u00e9 zastoupen\u00ed<\/h2>\n<p>U nep\u0159\u00edm\u00e9ho zastoupen\u00ed <strong>dopravce vystupuje sv\u00fdm jm\u00e9nem na \u00fa\u010det poplatn\u00edka <\/strong>(nap\u0159. komision\u00e1\u0159sk\u00e1 \u010di obdobn\u00e1 smlouva).<\/p>\n<p>D\u016fsledky nep\u0159\u00edm\u00e9ho zastoupen\u00ed:<\/p>\n<ul>\n<li>evidence tr\u017eby <strong>nejpozd\u011bji ke dni p\u0159ijet\u00ed platby dopravcem od z\u00e1kazn\u00edka<\/strong>,<\/li>\n<li>podle \u00a7 8 ZoET je <strong>povinnost evidovat na stran\u011b dopravce<\/strong>,<\/li>\n<li>v\u00a0kolonce \u201eDI\u010c poplatn\u00edka\u201c se uv\u00e1d\u00ed <strong>DI\u010c dopravce<\/strong>,<\/li>\n<li>kolonka \u201eDI\u010c pov\u011b\u0159uj\u00edc\u00edho poplatn\u00edka\u201c se <strong>nevypl\u0148uje<\/strong>,<\/li>\n<li>v\u00a0kolonce \u201eOzna\u010den\u00ed provozovny\u201c bude <strong>\u010d\u00edslo provozovny dopravce<\/strong>,<\/li>\n<li>bude <strong>podeps\u00e1no certifik\u00e1tem dopravce<\/strong>.<\/li>\n<\/ul>\n<h2>III. Tzv. prost\u0159edn\u00edk<\/h2>\n<p>Podle Pokynu se jedn\u00e1 o situaci, kdy dopravce nen\u00ed ani v\u00a0pozici p\u0159\u00edm\u00e9ho ale ani nep\u0159\u00edm\u00e9ho zastoupen\u00ed, <strong>dopravce nen\u00ed v\u00a0pozici z\u00e1stupce<\/strong>.<\/p>\n<p>D\u016fsledky tzv. \u201eModelu prost\u0159edn\u00edk\u201c:<\/p>\n<ul>\n<li><strong>nejzaz\u0161\u00ed term\u00edn pro evidovanou tr\u017ebu je okam\u017eik, kdy je platba p\u0159ed\u00e1na dopravcem poplatn\u00edkovi,<\/strong><\/li>\n<li><strong>pokud dopravce za\u0161le platbu formou bankovn\u00edho p\u0159evodu \u2013<\/strong> <strong>tr\u017eba nepodl\u00e9h\u00e1 evidenci!,<\/strong><\/li>\n<li>v\u00a0datov\u00e9 zpr\u00e1v\u011b budou <strong>pouze inici\u00e1ly poplatn\u00edka a to v\u010detn\u011b podpisu<\/strong>.<\/li>\n<\/ul>\n<p>Podle Pokynu m\u016f\u017ee b\u00fdt prost\u0159edn\u00edkem:<\/p>\n<ol>\n<li>provozovatel po\u0161tovn\u00edch slu\u017eeb (seznam je na str\u00e1nk\u00e1ch <a href=\"https:\/\/www.ctu.cz\/vyhledavaci-databaze\/evidence-provozovatelu-poskytujicich-nebo-zajistujicich-postovni-sluzby\" target=\"_blank\" rel=\"noopener noreferrer\">\u010cesk\u00e9ho telekomunika\u010dn\u00edho \u00fa\u0159adu<\/a>),<\/li>\n<li>osoba, kter\u00e1 je k\u00a0poplatn\u00edkovi v\u00a0obdobn\u00e9m stavu jako u poskytov\u00e1n\u00ed po\u0161tovn\u00ed slu\u017eby. Obzvl\u00e1\u0161t\u011b v\u00a0tomto bod\u011b m\u016f\u017ee vznikat dost nejasnost\u00ed, jak to vlastn\u011b bylo my\u0161leno.<\/li>\n<\/ol>\n<p>Tak\u00e9 u t\u00e9to varianty m\u016f\u017ee poplatn\u00edk pov\u011b\u0159it dopravce evidov\u00e1n\u00edm tr\u017eby s\u00a0t\u011bmito d\u016fsledky:<\/p>\n<ul>\n<li>v\u00a0kolonce \u201eDI\u010c poplatn\u00edka\u201c uv\u00e1d\u00ed sv\u00e9 <strong>DI\u010c dopravce<\/strong>,<\/li>\n<li>v\u00a0kolonce \u201eDI\u010c pov\u011b\u0159uj\u00edc\u00edho poplatn\u00edka\u201c uvede <strong>DI\u010c poplatn\u00edka<\/strong>,<\/li>\n<li>v\u00a0kolonce \u201eOzna\u010den\u00ed provozovny\u201c uvede <strong>\u010d\u00edslo provozovny dopravce<\/strong>,<\/li>\n<li><strong>podepisuje sv\u00fdm certifik\u00e1tem dopravce<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tento t\u00fdden byla na webov\u00fdch str\u00e1nk\u00e1ch provozovan\u00fdch Finan\u010dn\u00ed spr\u00e1vou \u010cR zve\u0159ejn\u011bna metodika k\u00a0tr\u017eb\u00e1m p\u0159ijat\u00fdm prost\u0159ednictv\u00edm dopravc\u016f z\u00a0pohledu z\u00e1kona o evidenci tr\u017eeb.<\/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":[16,8],"tags":[64,50],"class_list":["post-634","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/634","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=634"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/634\/revisions"}],"predecessor-version":[{"id":5524,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/634\/revisions\/5524"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}