{"id":696,"date":"2017-10-09T20:00:00","date_gmt":"2017-10-09T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-pri-povinnosti-priznat-dph\/"},"modified":"2023-02-01T15:08:31","modified_gmt":"2023-02-01T14:08:31","slug":"zmeny-pri-povinnosti-priznat-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-pri-povinnosti-priznat-dph\/","title":{"rendered":"Zm\u011bny p\u0159i povinnosti p\u0159iznat DPH"},"content":{"rendered":"<p><strong>Dlouh\u00e9 roky je pl\u00e1tc\u016fm dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty zn\u00e1mo, \u017ee jim vznik\u00e1 povinnost p\u0159iznat da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo ke dni p\u0159ijet\u00ed \u00faplaty, a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve. Od 1. \u010dervence leto\u0161n\u00edho roku do\u0161lo u tohoto z\u00e1kladn\u00edho pravidla ke zm\u011bn\u00e1m.<\/strong><\/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>Jednou z\u00a0oblast\u00ed z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c), kter\u00e1 byla od 1. \u010dervence 2017 novelizov\u00e1na z\u00e1konem \u010d. 170\/2017 Sb., je \u010d\u00e1st ZDPH t\u00fdkaj\u00edc\u00ed se okam\u017eiku, kdy vznik\u00e1 povinnost p\u0159iznat DPH. P\u016fvodn\u011b byl z\u00e1kladn\u00ed princip uveden v \u00a7 21 ZPDH.<\/p>\n<p>Od 1. \u010dervence byl do ZDPH vlo\u017een nov\u00fd \u00a7 20a, kter\u00fd za\u017eitou \u00fapravu modifikuje v\u00a0tom smyslu, \u017ee <strong>povinnost p\u0159iznat da\u0148 u platby p\u0159ijat\u00e9 p\u0159ed uskute\u010dn\u011bn\u00fdm zdaniteln\u00fdm pln\u011bn\u00edm vznik\u00e1 pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee je zdaniteln\u00e9 pln\u011bn\u00ed ke dni p\u0159ijet\u00ed \u00faplaty dostate\u010dn\u011b ur\u010dit\u00e9!<\/strong><\/p>\n<p>Zdaniteln\u00e9 pln\u011bn\u00ed je <strong>dostate\u010dn\u011b ur\u010dit\u00e9<\/strong>, pokud jsou zn\u00e1my alespo\u0148 n\u00e1sleduj\u00edc\u00ed informace:<\/p>\n<ul>\n<li>je zn\u00e1mo zbo\u017e\u00ed, kter\u00e9 m\u00e1 b\u00fdt dod\u00e1no \u010di slu\u017eba, kter\u00e1 m\u00e1 b\u00fdt poskytnuta,<\/li>\n<li>sazba dan\u011b a<\/li>\n<li>m\u00edsto pln\u011bn\u00ed.<\/li>\n<\/ul>\n<p>V\u00a0praxi se komentovan\u00e1 zm\u011bna z\u00e1sadn\u011b dotkne aplikace DPH na tzv. vouchery \u010di poukazy (d\u00e1le jen \u201evouchery\u201c). Pokud se bude jednat o <strong>jedno\u00fa\u010delov\u00fd voucher<\/strong>, kter\u00fd bude mo\u017eno uplatnit pouze p\u0159i n\u00e1kupu konkr\u00e9tn\u00edho zbo\u017e\u00ed \u010di slu\u017eby, zcela nepochybn\u011b <strong>bude prodej takov\u00e9ho voucheru zat\u00ed\u017een dan\u00ed z\u00a0p\u0159idan\u00e9 hodnoty.<\/strong><\/p>\n<p>Naproti tomu u <strong>v\u00edce\u00fa\u010delov\u00e9ho voucheru<\/strong>, j\u00edm\u017e lze \u201eplatit\u201c r\u016fzn\u00e9 zbo\u017e\u00ed \u010di slu\u017eby, <strong>nen\u00ed napln\u011bna podm\u00ednka dostate\u010dn\u00e9 ur\u010ditosti, kter\u00e1 je nezbytn\u00e1 pro to, aby prodej takto \u201eotev\u0159en\u00e9ho\u201c voucheru podl\u00e9hal DPH. <\/strong>Jin\u00fdmi slovy <strong>\u2013 prodej v\u00edce\u00fa\u010delov\u00e9ho voucheru DPH nepodl\u00e9h\u00e1<\/strong>.<\/p>\n<p>Po novele m\u00e1me nyn\u00ed v \u00a7 21 ZDPH ji\u017e pouze stanoveno, kdy jsou jednotliv\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed pova\u017eov\u00e1na za uskute\u010dn\u011bn\u00e1. Za zm\u00ednku stoj\u00ed n\u00e1sleduj\u00edc\u00ed zm\u011bny:<\/p>\n<ul>\n<li>u dod\u00e1n\u00ed zbo\u017e\u00ed je rozhoduj\u00edc\u00ed okam\u017eik p\u0159evodu pr\u00e1va nakl\u00e1dat se zbo\u017e\u00edm jako vlastn\u00edk, <strong>okam\u017eik p\u0159evzet\u00ed ji\u017e nen\u00ed v\u00a0z\u00e1sad\u011b rozhoduj\u00edc\u00ed,<\/strong><\/li>\n<li><strong>byla zru\u0161ena definice opakovan\u00e9ho pln\u011bn\u00ed<\/strong>, kter\u00e1 je nahrazena souslov\u00edm \u201ezdaniteln\u00e9 pln\u011bn\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku poskytovan\u00e9 po dobu del\u0161\u00ed 12 m\u011bs\u00edc\u016f\u201c. U tohoto nov\u011b definovan\u00e9ho pln\u011bn\u00ed plat\u00ed pr\u00e1vn\u00ed fikce jeho uskute\u010dn\u011bn\u00ed &#8211; <strong>nejpozd\u011bji posledn\u00edm dnem ka\u017ed\u00e9ho kalend\u00e1\u0159n\u00edho roku (s v\u00fdjimkou roku, kdy se zapo\u010dalo poskytovat pln\u011bn\u00ed). <\/strong>Toto nov\u00e9 pravidlo neplat\u00ed nap\u0159\u00edklad p\u0159i dod\u00e1n\u00ed tepla, chladu, elekt\u0159iny, plynu \u010di vody.<\/li>\n<\/ul>\n<h2>Uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed u slu\u017eeb<\/h2>\n<p>R\u00e1d bych upozornil na problematiku uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed u slu\u017eeb. Obecn\u00e9 pravidlo je uvedeno v \u00a7 21 ZDPH a \u0159\u00edk\u00e1 n\u00e1m, \u017ee zdaniteln\u00e9 pln\u011bn\u00ed je pova\u017eov\u00e1no za uskute\u010dn\u011bn\u00e9 <strong>okam\u017eikem poskytnut\u00ed slu\u017eby nebo okam\u017eikem vystaven\u00ed da\u0148ov\u00e9ho dokladu<\/strong> s\u00a0v\u00fdjimkou spl\u00e1tkov\u00e9ho nebo platebn\u00edho kalend\u00e1\u0159e nebo dokladu na p\u0159ijatou \u00faplatu, a to t\u00edm dnem, kter\u00fd nastane d\u0159\u00edve.<\/p>\n<p>Z\u00a0obecn\u00e9ho pravidla v\u0161ak existuje v\u00fdjimka v\u00a0tom smyslu, \u017ee pro <strong>okam\u017eik p\u0159iznat da\u0148 nebo p\u0159iznat samotn\u00e9 pln\u011bn\u00ed je rozhoduj\u00edc\u00ed okam\u017eik poskytnut\u00ed slu\u017eby a nikoliv vystaven\u00ed da\u0148ov\u00e9ho dokladu<\/strong>.<\/p>\n<p>Jedn\u00e1 se o tyto situace:<\/p>\n<ul>\n<li>pokud p\u0159\u00edjemci slu\u017eby s\u00a0m\u00edstem pln\u011bn\u00ed v tuzemsku podle \u00a7 9 odst. 1 ZDPH od osoby neusazen\u00e9 v\u00a0tuzemsku vznik\u00e1 povinnost p\u0159iznat da\u0148 z\u00a0t\u00e9to slu\u017eby a<\/li>\n<li>poskytnut\u00ed slu\u017eby s\u00a0m\u00edstem pln\u011bn\u00ed mimo tuzemsko podle \u00a7 9 odst. 1, na kter\u00e9 se vztahuje povinnost podat souhrnn\u00e9 hl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dlouh\u00e9 roky je pl\u00e1tc\u016fm dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty zn\u00e1mo, \u017ee jim vznik\u00e1 povinnost p\u0159iznat da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty k\u00a0okam\u017eiku uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo ke dni p\u0159ijet\u00ed \u00faplaty, &#8230;<\/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-696","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\/696","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=696"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/696\/revisions"}],"predecessor-version":[{"id":5554,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/696\/revisions\/5554"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}