{"id":8887,"date":"2022-11-09T12:30:03","date_gmt":"2022-11-09T11:30:03","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8887"},"modified":"2023-02-01T15:04:56","modified_gmt":"2023-02-01T14:04:56","slug":"zamereni-kontrol-financnich-uradu-kryptomeny","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamereni-kontrol-financnich-uradu-kryptomeny\/","title":{"rendered":"Zam\u011b\u0159en\u00ed kontrol finan\u010dn\u00edch \u00fa\u0159ad\u016f \u2013 kryptom\u011bny!"},"content":{"rendered":"<h2>Informace Finan\u010dn\u00ed spr\u00e1vy<\/h2>\n<p><strong>\u201eSekce da\u0148ov\u00e9 kontroly a analytiky Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed provedla anal\u00fdzu dostupn\u00fdch dat u skupiny vybran\u00fdch da\u0148ov\u00fdch subjekt\u016f realizuj\u00edc\u00edch obchody s kryptom\u011bnami za zda\u0148ovac\u00ed obdob\u00ed kalend\u00e1\u0159n\u00edch rok\u016f 2019 a 2020. P\u0159i zpracov\u00e1n\u00ed dat a informac\u00ed z\u00edskan\u00fdch v souladu s platnou legislativou byla detekov\u00e1na mno\u017eina da\u0148ov\u00fdch subjekt\u016f, kter\u00e1 \u0159\u00e1dn\u011b nep\u0159iznala \u010di neodvedla da\u0148 z p\u0159\u00edjm\u016f plynouc\u00edch z t\u011bchto transakc\u00ed.\u201c<\/strong><\/p>\n<p>Zji\u0161t\u011bn\u00e9 rozd\u00edly mezi p\u0159\u00edjmy a \u00fadaji tvrzen\u00fdmi v da\u0148ov\u00fdch p\u0159izn\u00e1n\u00edch fyzick\u00fdch a pr\u00e1vnick\u00fdch osob, v\u010detn\u011b nepodan\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed, \u010dinil souhrnn\u011b stovky milion\u016f korun. Zachyceny byly i p\u0159\u00edpady kolektivn\u00edho investov\u00e1n\u00ed fyzick\u00fdch osob do kryptom\u011bn, p\u0159i jejich\u017e odprodeji byly zhodnocen\u00e9 pen\u011b\u017en\u00ed prost\u0159edky vyplaceny na bankovn\u00ed \u00fa\u010det z\u00e1stupce investuj\u00edc\u00edch osob (kter\u00fd je n\u00e1sledn\u011b p\u0159evedl na \u00fa\u010dty jednotliv\u00fdch investor\u016f), z nich\u017e v\u011bt\u0161ina <strong>nesplnila<\/strong> svou povinnost <strong>p\u0159iznat a zaplatit da\u0148.<\/strong><\/p>\n<p><strong>Na z\u00e1klad\u011b tuzemsk\u00e9 i mezin\u00e1rodn\u00ed spolupr\u00e1ce budou i nad\u00e1le prob\u00edhat c\u00edlen\u00e9 da\u0148ov\u00e9 kontroly!<\/strong><\/p>\n<p>P\u0159edm\u011btem z\u00e1jmu jsou tak\u00e9 kryptosm\u011bn\u00e1rny, kryptoburzy, subjekty provozuj\u00edc\u00ed t\u011b\u017ebu kryptom\u011bn a poskytovatel\u00e9 vybran\u00fdch typ\u016f slu\u017eeb specificky v\u00e1zan\u00fdch na kryptom\u011bny.<\/p>\n<h2>Problematika zda\u0148ov\u00e1n\u00ed p\u0159\u00edjm\u016f z\u00a0obchod\u016f s kryptom\u011bnami<\/h2>\n<p>Sou\u010dasn\u00e1 \u010desk\u00e1 legislativa neobsahuje konkr\u00e9tn\u00ed \u00fapravu o zp\u016fsobu \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed obchod\u016f s\u00a0kryptom\u011bnami. Tato problematika nen\u00ed ani upravena mezin\u00e1rodn\u00edmi \u00fa\u010detn\u00edmi standardy.<\/p>\n<p>Finan\u010dn\u00ed spr\u00e1va v\u00a0sou\u010dasn\u00e9 dob\u011b poskytuje informace s c\u00edlem sezn\u00e1mit da\u0148ov\u00e9 subjekty s danou problematikou. Moment\u00e1ln\u011b jsou na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy dostupn\u00e9 tyto informace:<\/p>\n<p>a) Informace k da\u0148ov\u00e9mu posouzen\u00ed transakc\u00ed s kryptom\u011bnami (nap\u0159. bitcoin)<\/p>\n<p>b) P\u0159\u00edloha \u010d. 1 &#8211; Sd\u011blen\u00ed Ministerstva financ\u00ed k \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed digit\u00e1ln\u00edch m\u011bn \u2013 MF v\u00a0t\u00e9to informaci doporu\u010duje\u00a0evidovat kryptom\u011bny jako z\u00e1soby.<\/p>\n<p>c) P\u0159\u00edloha \u010d. 2 \u2013 Stanovisko \u010cNB k\u00a0regulaci finan\u010dn\u00edho trhu &#8211; \u010cNB v\u00a0t\u00e9to informaci uvedla, \u017ee kryptom\u011bny nepova\u017euje za pen\u011b\u017en\u00ed prost\u0159edky ve smyslu z\u00e1kona \u010d. 284\/2009 Sb., o platebn\u00edm styku, ani za elektronick\u00e9 pen\u00edze a nejsou ani investi\u010dn\u00edm n\u00e1strojem.\u00a0Obchodov\u00e1n\u00ed s\u00a0kryptom\u011bnami nevy\u017eaduje \u017e\u00e1dn\u00e9 povolen\u00ed ani <strong>nepodl\u00e9h\u00e1 dohledu \u010cNB<\/strong>. Kryptom\u011bny p\u0159edstavuj\u00ed ur\u010ditou hodnotu, kter\u00e1 je vyj\u00e1d\u0159ena digit\u00e1ln\u011b a jsou pou\u017e\u00edv\u00e1ny jako zvl\u00e1\u0161tn\u00ed prost\u0159edek sm\u011bny. MF se tak\u00e9 p\u0159ikl\u00e1n\u00ed k\u00a0n\u00e1zoru, \u017ee\u00a0<strong>kryptom\u011bny nejsou platidlem<\/strong>.<\/p>\n<p>Vzhledem k evolu\u010dn\u00ed povaze digit\u00e1ln\u00edch m\u011bn, je velmi pravd\u011bpodobn\u00e9, \u017ee postupem \u010dasu dojde k aktualizaci v\u0161ech uveden\u00fdch sd\u011blen\u00ed. Doufejme, \u017ee postupem \u010dasu bude do \u010desk\u00e9 \u00fa\u010detn\u00ed legislativy za\u010dlen\u011bna specifick\u00e1 \u00faprava \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed digit\u00e1ln\u00edch m\u011bn.<\/p>\n<p>V\u00edce na <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/informace-stanoviska-a-sdeleni\/2022\/informace-gfr-k-danovemu-posouzeni\">https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/informace-stanoviska-a-sdeleni\/2022\/informace-gfr-k-danovemu-posouzeni<\/a><\/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\/8887\">\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\/8887\">\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<h2>Kryptom\u011bny a pohled DPH<\/h2>\n<p>Pohled DPH na kryptom\u011bny je zcela odli\u0161n\u00fd od \u00fa\u010detn\u00edho pojet\u00ed a pohledu dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p>Podle judik\u00e1tu ESD C-264\/14 je kryptom\u011bna platebn\u00edm prost\u0159edkem. T\u011b\u017eba\u00a0<strong>kryptom\u011bn<\/strong>\u00a0nen\u00ed ani dod\u00e1n\u00edm zbo\u017e\u00ed, ani poskytnut\u00edm slu\u017eby, z\u00a0hlediska z\u00e1kona o DPH nen\u00ed tedy p\u0159edm\u011btem dan\u011b. Sm\u011bna\u00a0<strong>kryptom\u011bn<\/strong>\u00a0je <strong>finan\u010dn\u00ed \u010dinnost<\/strong>, kter\u00e1 je osvobozen\u00fdm pln\u011bn\u00edm bez n\u00e1roku na odpo\u010det dan\u011b.<\/p>\n<p>Pokud nap\u0159\u00edklad podnikatel, kter\u00fd nen\u00ed pl\u00e1tcem, prod\u00e1v\u00e1 zbo\u017e\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku a po\u0159\u00edd\u00ed si tak\u00e9 vybaven\u00ed na t\u011b\u017ebu kryptom\u011bn a jeho obrat z\u00a0prodeje zbo\u017e\u00ed za rok 2022 nep\u0159ekro\u010dil obrat 1\u00a0mil. K\u010d, ale vyt\u011b\u017eil kryptom\u011bnu v\u00a0hodnot\u011b 2\u00a0mil. K\u010d. Stane se pl\u00e1tcem DPH?<\/p>\n<p>Podnikatel se nestane pl\u00e1tcem DPH, nebo\u0165 t\u011b\u017eba\u00a0kryptom\u011bny\u00a0nen\u00ed z\u00a0pohledu DPH p\u0159edm\u011btem dan\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Informace Finan\u010dn\u00ed spr\u00e1vy \u201eSekce da\u0148ov\u00e9 kontroly a analytiky Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed provedla anal\u00fdzu dostupn\u00fdch dat u skupiny vybran\u00fdch da\u0148ov\u00fdch subjekt\u016f realizuj\u00edc\u00edch obchody s kryptom\u011bnami za &#8230;<\/p>\n","protected":false},"author":10,"featured_media":8888,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[77,274,80],"class_list":["post-8887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-kryptomeny","tag-poplatnik-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8887","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=8887"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8887\/revisions"}],"predecessor-version":[{"id":8892,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8887\/revisions\/8892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8888"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}