{"id":8377,"date":"2022-10-12T08:00:00","date_gmt":"2022-10-12T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8377"},"modified":"2023-02-01T15:05:03","modified_gmt":"2023-02-01T14:05:03","slug":"elektronicke-obchodovani-a-rezim-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/elektronicke-obchodovani-a-rezim-dph\/","title":{"rendered":"Elektronick\u00e9 obchodov\u00e1n\u00ed a re\u017eim DPH"},"content":{"rendered":"<h2>Co je to elektronick\u00e9 rozhran\u00ed?<\/h2>\n<p><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/system\/files\/2020-12\/vatecommerceexplanatory_28102020_cs.pdf\" target=\"_blank\" rel=\"noopener\">Vysv\u011btlivky\u00a0 k pravidl\u016fm pro DPH v oblasti elektronick\u00e9ho rozhran\u00ed<\/a> uv\u00e1d\u00ed, \u017ee tento pojem je nutn\u00e9 ch\u00e1pat jako \u0161iroce pojatou koncepci, kter\u00e1 umo\u017e\u0148uje, aby dva nez\u00e1visl\u00e9 syst\u00e9my nebo jeden syst\u00e9m a kone\u010dn\u00fd u\u017eivatel komunikovali za pomoci za\u0159\u00edzen\u00ed nebo programu. M\u016f\u017ee se jednat nap\u0159. o internetov\u00e9 str\u00e1nky, port\u00e1l, br\u00e1nu, tr\u017ei\u0161t\u011b \u010di rozhran\u00ed pro programov\u00e1n\u00ed aplikac\u00ed (API). Praktick\u00fdm p\u0159\u00edkladem m\u016f\u017ee b\u00fdt nap\u0159. Aliexpress nebo Mall.cz.<\/p>\n<h2>Kdo je provozovatel elektronick\u00e9ho rozhran\u00ed?<\/h2>\n<p>Jedn\u00e1 se o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">osobu povinnou k dani<\/a>, kter\u00e1 pou\u017e\u00edv\u00e1 elektronick\u00e9 rozhran\u00ed nap\u0159. port\u00e1l k usnadn\u011bn\u00ed dod\u00e1n\u00ed zbo\u017e\u00ed. Za n\u011bj se pova\u017euje dod\u00e1n\u00ed p\u0159es elektronick\u00e9 rozhran\u00ed, kdy p\u0159\u00edjemce pln\u011bn\u00ed a dodavatel nab\u00edzej\u00edc\u00ed zbo\u017e\u00ed nav\u00e1\u017eou nap\u0159. p\u0159es port\u00e1l (elektronick\u00e9 rozhran\u00ed) kontakt, kter\u00fd vede pr\u00e1v\u011b k dod\u00e1n\u00ed konkr\u00e9tn\u00edho zbo\u017e\u00ed.<\/p>\n<h2>Kdy provozovatel elektronick\u00e9ho rozhran\u00ed usnad\u0148uje dod\u00e1n\u00ed zbo\u017e\u00ed?<\/h2>\n<p>V p\u0159\u00edpad\u011b, \u017ee se provozovatel elektronick\u00e9ho rozhran\u00ed pod\u00edl\u00ed na jedn\u00e9 z n\u00ed\u017ee uveden\u00fdch \u010dinnost\u00ed, pak je z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">pohledu z\u00e1kona o DPH<\/a> pova\u017eov\u00e1n za provozovatele elektronick\u00e9ho rozhran\u00ed. Jedn\u00e1 se o n\u00e1sleduj\u00edc\u00ed \u010dinnosti:<\/p>\n<ul>\n<li>stanovuje podm\u00ednky za nich\u017e se dod\u00e1n\u00ed zbo\u017e\u00ed uskute\u010d\u0148uje, nebo<\/li>\n<li>pod\u00edl\u00ed se na objedn\u00e1n\u00ed, doru\u010den\u00ed zbo\u017e\u00ed (nap\u0159. vykon\u00e1v\u00e1 p\u0159epravu zbo\u017e\u00ed) \u010di vr\u00e1cen\u00ed zbo\u017e\u00ed, nebo<\/li>\n<li>pod\u00edl\u00ed se na platebn\u00edm procesu nap\u0159. za\u0159izuje platebn\u00ed proces, nastavuje podm\u00ednky platby \u010di vyb\u00edr\u00e1 pen\u00edze od z\u00e1kazn\u00edka a p\u0159ed\u00e1v\u00e1 je dodavateli, nebo<\/li>\n<li>vlastn\u00ed informace o p\u0159\u00edjemci, nebo<\/li>\n<li>organizuje\/spravuje komunikaci t\u00fdkaj\u00edc\u00ed se objedn\u00e1vky.<\/li>\n<\/ul>\n<p>Za provozovatele elektronick\u00e9ho rozhran\u00ed se naopak nepova\u017euje osoba, kter\u00e1 nap\u0159. jen p\u0159esm\u011brov\u00e1v\u00e1 p\u0159\u00edjemce na jin\u00e9 elektronick\u00e9 rozhran\u00ed \u010di vytv\u00e1\u0159\u00ed inzerci zbo\u017e\u00ed.<\/p>\n<h2>Kdy se st\u00e1v\u00e1 osoba povinn\u00e1 k dani domn\u011bl\u00fdm dodavatelem?<\/h2>\n<p>Aby byl zaji\u0161t\u011bn \u00fa\u010dinn\u00fd a efektivn\u00ed v\u00fdb\u011br DPH byl do z\u00e1kona o DPH zaveden nov\u00fd \u00a7 13a, kter\u00fd upravuje dod\u00e1n\u00ed zbo\u017e\u00ed usnadn\u011bn\u00e9 provozovatelem elektronick\u00e9ho rozhran\u00ed. Uveden\u00fd paragraf uv\u00e1d\u00ed situace, kdy se m\u00e1 za to, \u017ee osoby povinn\u00e9 k dani dod\u00e1n\u00ed prov\u00e1d\u011bj\u00ed sami a jsou tedy <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">povinni z t\u011bchto prodaj\u016f odv\u00e1d\u011bt DPH<\/a>.<\/p>\n<p>Osoba povinn\u00e1 k dani, kter\u00e1 usnad\u0148uje dod\u00e1n\u00ed prost\u0159ednictv\u00edm elektronick\u00e9ho rozhran\u00ed se st\u00e1v\u00e1 domn\u011bl\u00fdm dodavatelem u dod\u00e1n\u00ed n\u00e1sleduj\u00edc\u00edch polo\u017eek (za p\u0159edpokladu, \u017ee jsou provedeny prost\u0159ednictv\u00edm jej\u00edho elektronick\u00e9ho rozhran\u00ed):<\/p>\n<ul>\n<li>zbo\u017e\u00ed dod\u00e1van\u00e9 p\u0159\u00edjemci v EU a dovezen\u00e9ho do EU jeho\u017e hodnota nep\u0159esahuje 150 EUR,<\/li>\n<li>zbo\u017e\u00ed, kter\u00e9 ji\u017e bylo propu\u0161t\u011bno do voln\u00e9ho ob\u011bhu v EU a tak\u00e9 zbo\u017e\u00ed, kter\u00e9 se ji\u017e nach\u00e1z\u00ed v EU, dod\u00e1van\u00e9 p\u0159\u00edjemc\u016fm v EU, a to bez ohledu na hodnotu zbo\u017e\u00ed za p\u0159edpokladu, \u017ee dodavatel nen\u00ed usazen v EU (t\u0159etizemec).<\/li>\n<\/ul>\n<p>P\u0159ijat\u00e1 \u00faprava stanov\u00ed, \u017ee osoba povinn\u00e1 k dani, kter\u00e1 usnad\u0148uje dod\u00e1n\u00ed zbo\u017e\u00ed sama p\u0159ijala a dodala. To znamen\u00e1, \u017ee dod\u00e1n\u00ed zbo\u017e\u00ed skrze domn\u011bl\u00e9ho dodavatele d\u011bl\u00edme do dvou dod\u00e1n\u00ed.<\/p>\n<p><strong><u>Prvn\u00ed<\/u> <\/strong>je dod\u00e1n\u00ed od p\u016fvodn\u00edho dodavatele elektronick\u00e9mu rozhran\u00ed (dod\u00e1n\u00ed B2B). Toto dod\u00e1n\u00ed se pova\u017euje za dod\u00e1n\u00ed bez p\u0159epravy.<\/p>\n<p><strong><u>Druh\u00e9<\/u><\/strong> je dod\u00e1n\u00ed od elektronick\u00e9ho rozhran\u00ed kone\u010dn\u00e9mu p\u0159\u00edjemci (dod\u00e1n\u00ed B2C). Tomuto dod\u00e1n\u00ed se p\u0159i\u0159azuje p\u0159eprava.<\/p>\n<p>V\u00fd\u0161e uveden\u00e9 stanovuje, \u017ee se s osobou povinnou k dani, kter\u00e1 usnad\u0148uje dod\u00e1n\u00ed prost\u0159ednictv\u00ed elektronick\u00e9ho rozhran\u00ed se pro \u00fa\u010dely DPH zach\u00e1z\u00ed tak, jako by byla skute\u010dn\u00fdm dodavatelem zbo\u017e\u00ed tj. \u017ee nakoupila zbo\u017e\u00ed od p\u016fvodn\u00edho dodavatele a n\u00e1sledn\u011b ho prodala p\u0159\u00edjemci (viz. obr\u00e1zek n\u00ed\u017ee).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8379\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/b2b-b2c.jpg\" alt=\"\" width=\"1042\" height=\"523\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/b2b-b2c.jpg 1042w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/b2b-b2c-300x151.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/b2b-b2c-1024x514.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/10\/b2b-b2c-768x385.jpg 768w\" sizes=\"auto, (max-width: 1042px) 100vw, 1042px\" \/><\/p>\n<h2>DPH re\u017eim<\/h2>\n<p>Domn\u011bl\u00fdm dod\u00e1n\u00edm B2B tedy od p\u016fvodn\u00edho dodavatele elektronick\u00e9mu rozhran\u00ed m\u016f\u017ee b\u00fdt:<\/p>\n<ol>\n<li>prodej dovezen\u00e9ho zbo\u017e\u00ed na d\u00e1lku &#8211; dod\u00e1n\u00ed je uskute\u010d\u0148ov\u00e1no mimo EU tzn. \u017ee pro n\u011bj neplat\u00ed unijn\u00ed pravidla pro DPH,<\/li>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed v r\u00e1mci EU &#8211; bude se jednat o osvobozen\u00e9 dod\u00e1n\u00ed od DPH s n\u00e1rokem na odpo\u010det dan\u011b.<\/li>\n<\/ol>\n<p>Domn\u011bl\u00fdm dod\u00e1n\u00edm B2C tedy od elektronick\u00e9ho rozhran\u00ed p\u0159\u00edjemci v EU m\u016f\u017ee b\u00fdt:<\/p>\n<ol>\n<li>prodej dovezen\u00e9ho zbo\u017e\u00ed na d\u00e1lku &#8211; elektronick\u00e9 rozhran\u00ed je povinn\u00e9 odv\u00e9st DPH platn\u00e9 v \u010dlensk\u00e9 st\u00e1t\u011b spot\u0159eby,<\/li>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed v r\u00e1mci EU &#8211; elektronick\u00e9 rozhran\u00ed je povinn\u00e9 odv\u00e9st DPH platn\u00e9 v \u010dlensk\u00e9m st\u00e1t\u011b spot\u0159eby.<\/li>\n<\/ol>\n<p>Odvod dan\u011b spr\u00e1vci dan\u011b ve \u010dlensk\u00e9m st\u00e1t\u011b spot\u0159eby m\u016f\u017ee b\u00fdt proveden skrze zvl\u00e1\u0161tn\u00ed re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta nebo se m\u016f\u017ee elektronick\u00e9 rozhran\u00ed zaregistrovat v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech. Je tedy na osob\u011b povinn\u00e9 k dani jakou variantu zvol\u00ed.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8377\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8377\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n","protected":false},"excerpt":{"rendered":"<p>Co je to elektronick\u00e9 rozhran\u00ed? Vysv\u011btlivky\u00a0 k pravidl\u016fm pro DPH v oblasti elektronick\u00e9ho rozhran\u00ed uv\u00e1d\u00ed, \u017ee tento pojem je nutn\u00e9 ch\u00e1pat jako \u0161iroce pojatou koncepci, &#8230;<\/p>\n","protected":false},"author":19,"featured_media":8378,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[299,65],"class_list":["post-8377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dodani-zbozi","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8377","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=8377"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8377\/revisions"}],"predecessor-version":[{"id":8383,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8377\/revisions\/8383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8378"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}