{"id":7645,"date":"2025-03-19T10:07:36","date_gmt":"2025-03-19T09:07:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7645"},"modified":"2025-03-19T10:07:39","modified_gmt":"2025-03-19T09:07:39","slug":"jak-na-zalohy-v-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-zalohy-v-dph\/","title":{"rendered":"Jak na z\u00e1lohy v DPH?"},"content":{"rendered":"

P\u0159ijet\u00ed z\u00e1lohy p\u0159ed samotn\u00fdm dod\u00e1n\u00edm zbo\u017e\u00ed \u010di poskytnut\u00ed slu\u017eby je pro prod\u00e1vaj\u00edc\u00edho p\u0159\u00edjemn\u00fdm ekonomick\u00fdm bonusem. P\u0159ijatou z\u00e1lohu je v\u0161ak nutn\u00e9 posoudit z\u00a0pohledu \u00fa\u010detn\u00edho, z\u00a0pohledu dan\u011b z\u00a0p\u0159\u00edjm\u016f a v\u00a0neposledn\u00ed \u0159ad\u011b tak\u00e9 z\u00a0pohledu DPH.<\/p>\n

Pohledem z\u00e1kona o \u00fa\u010detnictv\u00ed a z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se dnes zab\u00fdvat nebudeme, na\u0161i pozornost zam\u011b\u0159\u00edme na z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c).\u00a0<\/p>\n

Tuzemsk\u00e9 z\u00e1lohy<\/h2>\n

Kdy vznik\u00e1 povinnost odv\u00e9st DPH<\/h3>\n

Z\u00e1kladn\u00ed pravidlo n\u00e1m \u0159\u00edk\u00e1, \u017ee povinnost p\u0159iznat DPH p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby vznik\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (d\u00e1le tak\u00e9 \u201eDUZP\u201c)<\/strong>.<\/p>\n

U dod\u00e1n\u00ed zbo\u017e\u00ed se t\u00edmto okam\u017eikem standardn\u011b rozum\u00ed okam\u017eik, kdy kupuj\u00edc\u00ed m\u016f\u017ee se zbo\u017e\u00edm nakl\u00e1dat jako vlastn\u00edk.<\/strong> Z\u00a0tohoto pravidla ale existuje \u0159ada v\u00fdjimek.<\/p>\n

U slu\u017eeb je DUZP koncipov\u00e1no odli\u0161n\u011b. Jsou stanoveny dva d\u016fle\u017eit\u00e9 okam\u017eiky \u2013 den skute\u010dn\u00e9ho poskytnut\u00ed slu\u017eby a den vystaven\u00ed da\u0148ov\u00e9ho dokladu. Povinnost p\u0159iznat da\u0148 vznik\u00e1 k\u00a0tomu okam\u017eiku, kter\u00fd nastane d\u0159\u00edve.<\/strong> T\u00edmto se slu\u017eby li\u0161\u00ed od dod\u00e1n\u00ed zbo\u017e\u00ed. Naopak spole\u010dn\u00e9 s\u00a0dod\u00e1n\u00edm zbo\u017e\u00ed je to, \u017ee m\u00e1me v\u00a0ZDPH stanoveno \u0159adu v\u00fdjimek, kdy nast\u00e1v\u00e1 DUZP u slu\u017eeb.<\/p>\n

D\u00e1 se \u0159\u00edci, \u017ee jsme si s\u00a0v\u00fd\u0161e uveden\u00fdmi z\u00e1sadami vysta\u010dili a\u017e do 30. dubna 2004. Se vstupem do Evropsk\u00e9 unie \u2013 1. kv\u011btna 2004 \u2013 do\u0161lo k\u00a0dost z\u00e1sadn\u00ed zm\u011bn\u011b.<\/p>\n

Zm\u011bna spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pokud jsme obdr\u017eeli platbu p\u0159ed uskute\u010dn\u011bn\u00edm samotn\u00e9ho pln\u011bn\u00ed (z\u00e1lohu), tak u\u017e v\u00a0tento okam\u017eik n\u00e1m vznik\u00e1 povinnost p\u0159iznat DPH z\u00a0p\u0159ijat\u00e9 platby. <\/strong><\/p>\n

Z\u00e1loha u standardn\u00edho zdaniteln\u00e9ho pln\u011bn\u00ed<\/h3>\n

Pokud tedy p\u0159ijmeme z\u00e1lohu p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed, vznik\u00e1 n\u00e1m povinnost p\u0159iznat a odv\u00e9st DPH z\u00a0p\u0159ijat\u00e9 z\u00e1lohy a to ke dni jej\u00edho p\u0159ijet\u00ed.<\/p>\n

Z\u00a0obecn\u00e9ho pravidla ale existuje v\u00fdjimka, kter\u00e1 n\u00e1m \u0159\u00edk\u00e1, kdy z\u00a0p\u0159ijat\u00e9 z\u00e1lohy nemus\u00edme odv\u00e1d\u011bt DPH. Da\u0148 nemus\u00edme z\u00a0p\u0159ijat\u00e9 z\u00e1lohy odv\u00e1d\u011bt v\u00a0p\u0159\u00edpad\u011b, kdy nen\u00ed ke dni p\u0159ijet\u00ed z\u00e1lohy zdaniteln\u00e9 pln\u011bn\u00ed zn\u00e1mo dostate\u010dn\u011b ur\u010dit\u011b<\/strong>.<\/p>\n

Za dostate\u010dn\u011b zn\u00e1m\u00e9 lze pova\u017eovat<\/strong> pln\u011bn\u00ed, jestli\u017ee jsou zn\u00e1my alespo\u0148 tyto parametry:<\/p>\n

    \n
  • zbo\u017e\u00ed, kter\u00e9 m\u00e1 b\u00fdt dod\u00e1no \u010di slu\u017eba, kter\u00e1 m\u00e1 b\u00fdt poskytnuta,<\/li>\n
  • sazba DPH a<\/li>\n
  • m\u00edsto pln\u011bn\u00ed.<\/li>\n<\/ul>\n

    Je dobr\u00e9 zd\u016fraznit, \u017ee musej\u00ed b\u00fdt zn\u00e1my v\u0161echny t\u0159i parametry sou\u010dasn\u011b.<\/p>\n

    P\u0159\u00edklad<\/strong><\/p>\n

    Pokud by kontrakt zn\u011bl tak, \u017ee za uhrazenou z\u00e1lohu si kupuj\u00edc\u00ed m\u016f\u017ee n\u00e1sledn\u011b vybrat libovoln\u00e9 zbo\u017e\u00ed, kter\u00e9 je v\u00a0r\u016fzn\u00fdch sazb\u00e1ch DPH, nevznik\u00e1 u prod\u00e1vaj\u00edc\u00edho povinnost p\u0159iznat z\u00a0p\u0159ijat\u00e9 z\u00e1lohy DPH, proto\u017ee ke dni p\u0159ijet\u00ed z\u00e1lohy nev\u00ed, jak\u00e1 bude sazba DPH u dod\u00e1van\u00e9ho zbo\u017e\u00ed.<\/p>\n

    Z\u00e1loha v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/h3>\n

    Re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti zn\u00e1me z\u00a0praxe nej\u010dast\u011bji u stavebn\u011b mont\u00e1\u017en\u00edch prac\u00ed, kde se z\u00e1lohy vyskytuj\u00ed relativn\u011b \u010dasto.<\/p>\n

    Jak je to tedy u z\u00e1lohy, kterou poskytne investor stavebn\u00ed firm\u011b? Mus\u00ed stavebn\u00ed firma (pl\u00e1tce DPH) odv\u00e9st DPH ze z\u00e1lohy?<\/p>\n

    Odpov\u011b\u010f z\u00e1le\u017e\u00ed na tom, zda je investor pl\u00e1tce DPH \u010di nikoliv:<\/p>\n

      \n
    • pokud investor pl\u00e1tce nen\u00ed, vznik\u00e1 stavebn\u00ed firm\u011b povinnost odv\u00e9st ze z\u00e1lohy DPH v\u00a0p\u0159\u00edslu\u0161n\u00e9 sazb\u011b a naopak<\/strong><\/li>\n
    • pokud by investor pl\u00e1tcem byl, tak povinnost odv\u00e9st DPH nem\u00e1.<\/strong><\/li>\n<\/ul>\n

      Pokud se jedn\u00e1 o pln\u011bn\u00ed v\u00a0re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, tak p\u0159\u00edjemci pln\u011bn\u00ed vznik\u00e1 povinnost p\u0159iznat DPH a\u017e ke dni uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed. Absentuje zde povinnost vypo\u0159\u00e1dat DPH ji\u017e z p\u0159ijat\u00e9 z\u00e1lohy.<\/strong><\/p>\n\n