{"id":786,"date":"2010-01-17T22:00:00","date_gmt":"2010-01-17T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/souhrnne-hlaseni-v-roce-2010\/"},"modified":"2023-02-01T15:11:05","modified_gmt":"2023-02-01T14:11:05","slug":"souhrnne-hlaseni-v-roce-2010","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/souhrnne-hlaseni-v-roce-2010\/","title":{"rendered":"Souhrnn\u00e9 hl\u00e1\u0161en\u00ed v roce 2010"},"content":{"rendered":"<p><strong><em>Od 1.1.2010 nab\u00fdv\u00e1 \u00fa\u010dinnosti z\u00e1kon \u010d. 489\/2009 Sb., kter\u00fd vcelku v\u00fdznamn\u011b m\u011bn\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH&#8220;). Jednou z oblast\u00ed, kter\u00e1 byla nov\u00fdm z\u00e1konem ovlivn\u011bna, je ustanoven\u00ed ZDPH \u0159e\u0161\u00edc\u00ed problematiku souhrnn\u00e9ho hl\u00e1\u0161en\u00ed.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Do konce roku 2009 jsme byli zvykl\u00ed, \u017ee souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1val pl\u00e1tce pouze p\u0159i pln\u011bn\u00ed t\u00fdkaj\u00edc\u00edch se zbo\u017e\u00ed pop\u0159. obchodn\u00edho majetku, konkr\u00e9tn\u011b se jednalo o:<\/p>\n<ul>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu osob\u011b registrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b (\u201eJ\u010cS&#8220;),<\/li>\n<li>p\u0159em\u00edst\u011bn\u00ed obchodn\u00edho majetku pro \u00fa\u010dely uskute\u010d\u0148ov\u00e1n\u00ed jeho ekonomick\u00fdch \u010dinnost\u00ed do J\u010cS,<\/li>\n<li>a pokud je prost\u0159edn\u00ed osobou p\u0159i zjednodu\u0161en\u00e9m postupu v t\u0159\u00edstrann\u00e9m obchodu podle \u00a7 17 tak\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed kupuj\u00edc\u00edmu.<\/li>\n<\/ul>\n<p>Od 1. 1. 2010 se povinnost pod\u00e1vat souhrnn\u00e9 hl\u00e1\u0161en\u00ed t\u00fdk\u00e1 tak\u00e9 pl\u00e1tc\u016f, kte\u0159\u00ed poskytuj\u00ed slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b podle \u00a7 9 odst. 1, s v\u00fdjimkou slu\u017eeb osvobozen\u00fdch od dan\u011b (nap\u0159. finan\u010dn\u00ed a poji\u0161\u0165ovac\u00ed \u010dinnosti), pokud je povinen p\u0159iznat a zaplatit da\u0148 p\u0159\u00edjemce slu\u017eby. Poskytnut\u00ed slu\u017eeb se v souhrnn\u00e9m hl\u00e1\u0161en\u00ed vykazuje s nov\u00fdm k\u00f3dem pln\u011bn\u00ed &#8211; 3.<\/p>\n<p>Je pot\u0159eba zm\u00ednit, \u017ee osoba povinn\u00e1 k dani se s\u00eddlem nebo m\u00edstem podnik\u00e1n\u00ed v tuzemsku, kter\u00e1 poskytuje slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b podle \u00a7 9 odst. 1 ZDPH, pokud povinnost p\u0159iznat a zaplatit da\u0148 vznik\u00e1 p\u0159\u00edjemci slu\u017eby, se st\u00e1v\u00e1 pl\u00e1tcem ke dni poskytnut\u00ed slu\u017eby ve smyslu \u00a7 94 odst. 11. Na toto ustanoven\u00ed navazuje ustanoven\u00ed \u00a7 95 odst. 6, dle kter\u00e9ho m\u00e1 pl\u00e1tce registra\u010dn\u00ed povinnost do 15 dn\u016f ode dne, kdy se stane pl\u00e1tcem.<\/p>\n<p>Novinkou je ta skute\u010dnost, \u017ee se souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1 pouze formou datov\u00e9 zpr\u00e1vy, kter\u00e1 je opat\u0159ena uzn\u00e1van\u00fdm elektronick\u00fdm podpisem nebo kter\u00e1 je odesl\u00e1na prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky (p\u0159es datovou schr\u00e1nku nen\u00ed pot\u0159eba elektronick\u00fd podpis), v\u017edy ve form\u00e1tu, struktu\u0159e a s \u00fadaji stanoven\u00fdmi spr\u00e1vcem dan\u011b. \u00dadaje o hodnot\u011b dodan\u00e9ho zbo\u017e\u00ed nebo poskytnut\u00e9 slu\u017eby se uv\u00e1d\u011bj\u00ed v \u010desk\u00e9 m\u011bn\u011b. Pokud pl\u00e1tce, kter\u00fd podal souhrnn\u00e9 hl\u00e1\u0161en\u00ed, zjist\u00ed, \u017ee uvedl chybn\u00e9 \u00fadaje, je povinen do 15 dn\u016f od data zji\u0161t\u011bn\u00ed chybn\u00fdch \u00fadaj\u016f podat n\u00e1sledn\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed op\u011bt formou datov\u00e9 zpr\u00e1vy.<\/p>\n<p>Dle p\u0159echodn\u00fdch ustanoven\u00ed vypl\u00fdv\u00e1, \u017ee pl\u00e1tce p\u0159i pod\u00e1v\u00e1n\u00ed n\u00e1sledn\u00e9ho souhrnn\u00e9ho hl\u00e1\u0161en\u00ed za zda\u0148ovac\u00ed obdob\u00ed do 31. prosince 2009 postupuje podle \u00a7 102 ZDPH, ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m do dne nabyt\u00ed \u00fa\u010dinnosti novely ZDPH, tj. pod\u00e1v\u00e1 n\u00e1sledn\u00e9 souhrnn\u00e9 hl\u00e1\u0161en\u00ed v listinn\u00e9 nebo elektronick\u00e9 podob\u011b. Zde tedy nen\u00ed povinnost pod\u00e1n\u00ed ve form\u011b datov\u00e9 zpr\u00e1vy.<\/p>\n<p>Dal\u0161\u00ed v\u00fdznamn\u00e1 zm\u011bna se t\u00fdk\u00e1 obdob\u00ed, za n\u011bj\u017e se souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1. Obecn\u00e1 lh\u016fta pro pod\u00e1v\u00e1n\u00ed souhrnn\u00e9ho hl\u00e1\u0161en\u00ed se zkr\u00e1tila z kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed na kalend\u00e1\u0159n\u00ed m\u011bs\u00edc.<\/p>\n<h3>I. Pl\u00e1tce uskute\u010d\u0148uje pouze dod\u00e1n\u00ed zbo\u017e\u00ed<\/h3>\n<p>Pl\u00e1tce, kter\u00fd uskute\u010d\u0148uje dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu osob\u011b registrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b, m\u00e1 povinnost pod\u00e1vat souhrnn\u00e9 hl\u00e1\u0161en\u00ed v\u017edy\u00a0<strong>za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong>\u00a0do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/p>\n<h3>II.\u00a0Pl\u00e1tce poskytuje pouze slu\u017eby dle \u00a7 9 odst. 1 ZDPH<\/h3>\n<p>Pl\u00e1tce, kter\u00fd uskute\u010d\u0148uje pouze poskytnut\u00ed intrakomunit\u00e1rn\u00edch slu\u017eeb podle \u00a7 9 odst. 1 ZDPH, m\u00e1 povinnost pod\u00e1vat souhrnn\u00e9 hl\u00e1\u0161en\u00ed\u00a0<strong>shodn\u011b jako pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>, tj. do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce nebo kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed.<\/p>\n<h3>III. \u010ctvrtletn\u00ed pl\u00e1tce poskytuj\u00edc\u00ed pouze slu\u017eby v dan\u00e9m \u010dtvrtlet\u00ed dod\u00e1 zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/h3>\n<p>Jedn\u00e1 se o \u201enejkomplikovan\u011bj\u0161\u00ed&#8220; variantu. Pokud pl\u00e1tce, kter\u00fd uskute\u010d\u0148uje z intrakomunit\u00e1rn\u00edch transakc\u00ed pouze poskytnut\u00ed slu\u017eeb podle \u00a7 9 odst. 1 ZDPH a pod\u00e1v\u00e1 souhrnn\u00e1 hl\u00e1\u0161en\u00ed \u010dtvrtletn\u011b, uskute\u010dn\u00ed v pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho \u010dtvrtlet\u00ed rovn\u011b\u017e i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu osob\u011b registrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b, je povinen za\u010d\u00edt pod\u00e1vat souhrnn\u00e1 hl\u00e1\u0161en\u00ed\u00a0<strong>samostatn\u011b za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong>. V tomto p\u0159\u00edpad\u011b je pl\u00e1tce povinen podat souhrnn\u00e1 hl\u00e1\u0161en\u00ed samostatn\u011b za ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc\u00a0<strong>ji\u017e za toto kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed<\/strong>, a to od prvn\u00edho m\u011bs\u00edce tohoto \u010dtvrtlet\u00ed ve lh\u016ft\u011b do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m dodal zbo\u017e\u00ed. Pl\u00e1tce je povinen pod\u00e1vat souhrnn\u00e1 hl\u00e1\u0161en\u00ed m\u011bs\u00ed\u010dn\u011b a\u017e do konce kalend\u00e1\u0159n\u00edho roku, ve kter\u00e9m uskute\u010dnil dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu osob\u011b registrovan\u00e9 k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b. Pokud pl\u00e1tce neuskute\u010dnil v n\u011bkter\u00e9m m\u011bs\u00edci tohoto kalend\u00e1\u0159n\u00edho roku \u017e\u00e1dn\u00e9 pln\u011bn\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, souhrnn\u00e9 hl\u00e1\u0161en\u00ed za tento m\u011bs\u00edc nepod\u00e1v\u00e1. Pro n\u00e1zornost si problematiku lh\u016ft pod\u00e1v\u00e1n\u00ed souhrnn\u00fdch hl\u00e1\u0161en\u00ed uk\u00e1\u017eeme na p\u0159\u00edkladu uveden\u00e9m na str\u00e1nk\u00e1ch MF \u010cR.<\/p>\n<h3>P\u0159\u00edklad<\/h3>\n<p>\u010ctvrtletn\u00ed pl\u00e1tce poskytuje pouze slu\u017eby do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, pod\u00e1v\u00e1 souhrnn\u00e9 hl\u00e1\u0161en\u00ed shodn\u011b s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm \u010dtvrtletn\u011b a v m\u011bs\u00edci \u010dervnu r. 2010 dod\u00e1 zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu.<\/p>\n<p>Pl\u00e1tci vznik\u00e1 povinnost podat samostatn\u011b m\u011bs\u00ed\u010dn\u00ed souhrnn\u00e1 hl\u00e1\u0161en\u00ed za duben, kv\u011bten a \u010derven r. 2010, a to ve lh\u016ft\u011b do 25. 7. 2010. D\u00e1le bude pod\u00e1vat souhrnn\u00e1 hl\u00e1\u0161en\u00ed m\u011bs\u00ed\u010dn\u011b a\u017e do konce kalend\u00e1\u0159n\u00edho roku 2010. Pokud v n\u00e1sleduj\u00edc\u00edm kalend\u00e1\u0159n\u00edm roce bude tento pl\u00e1tce poskytovat pouze slu\u017eby do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu a zda\u0148ovac\u00ed obdob\u00ed pro pod\u00e1v\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH se mu nezm\u011bn\u00ed, bude op\u011bt pod\u00e1vat souhrnn\u00e1 hl\u00e1\u0161en\u00ed shodn\u011b s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm \u010dtvrtletn\u011b. Samoz\u0159ejm\u011b pokud v n\u011bkter\u00e9m m\u011bs\u00edci neuskute\u010dn\u00ed \u017e\u00e1dn\u00e9 pln\u011bn\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, tak souhrnn\u00e9 hl\u00e1\u0161en\u00ed za tento m\u011bs\u00edc nepod\u00e1v\u00e1.<\/p>\n<h3>Shrnut\u00ed lh\u016ft:<\/h3>\n<ul>\n<li>pouze dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (d\u00e1le jen \u201eJ\u010cS&#8220;) &#8211; pod\u00e1v\u00e1 se m\u011bs\u00ed\u010dn\u011b<\/li>\n<li>m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce pouze poskytuje slu\u017eby do J\u010cS &#8211; pod\u00e1v\u00e1 se m\u011bs\u00ed\u010dn\u011b<\/li>\n<li>\u010dtvrtletn\u00ed pl\u00e1tce pouze poskytuje slu\u017eby do J\u010cS &#8211; pod\u00e1v\u00e1 se \u010dtvrtletn\u011b<\/li>\n<li>m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce dod\u00e1v\u00e1 zbo\u017e\u00ed i poskytuje slu\u017eby do J\u010cS &#8211; pod\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u011b<\/li>\n<li>\u010dtvrtletn\u00ed pl\u00e1tce k poskytuje slu\u017eby a n\u00e1sledn\u011b dod\u00e1v\u00e1 tak\u00e9 zbo\u017e\u00ed &#8211; od \u010dtvrtlet\u00ed, kdy dod\u00e1 zbo\u017e\u00ed do J\u010cS se pod\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u011b<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Od 1.1.2010 nab\u00fdv\u00e1 \u00fa\u010dinnosti z\u00e1kon \u010d. 489\/2009 Sb., kter\u00fd vcelku v\u00fdznamn\u011b m\u011bn\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen &#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":[65,133],"class_list":["post-786","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-souhrnne-hlaseni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/786","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=786"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/786\/revisions"}],"predecessor-version":[{"id":5600,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/786\/revisions\/5600"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}