{"id":8977,"date":"2022-11-28T11:38:27","date_gmt":"2022-11-28T10:38:27","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8977"},"modified":"2023-02-01T15:04:54","modified_gmt":"2023-02-01T14:04:54","slug":"zmeny-v-dph-od-roku-2023","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-dph-od-roku-2023\/","title":{"rendered":"Zm\u011bny v DPH od roku 2023"},"content":{"rendered":"<p>N\u00e1vrh z\u00e1kona, kter\u00fd by m\u011bl m\u011bnit mimo jin\u00e9 z\u00e1kon o DPH (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c) s\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2023, byl 10. listopadu 2022 postoupen do Sen\u00e1tu. Obecn\u011b se neo\u010dek\u00e1v\u00e1, \u017ee by se n\u00e1vrh z\u00e1kona m\u011bl m\u011bnit, proto se poj\u010fme na tuto novou pr\u00e1vn\u00ed \u00fapravu spole\u010dn\u011b pod\u00edvat.<\/p>\n<p>Zm\u011bny se v\u00a0z\u00e1sad\u011b t\u00fdkaj\u00ed dvou oblast\u00ed:<\/p>\n<ul>\n<li>zv\u00fd\u0161en\u00ed obratu pro \u00fa\u010dely povinn\u00e9ho pl\u00e1tcovstv\u00ed DPH a<\/li>\n<li>zm\u011bny v\u00a0sank\u010dn\u00edm syst\u00e9mu u kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n<h2>Zv\u00fd\u0161en\u00ed \u010d\u00e1stky obratu pro povinn\u00e9 pl\u00e1tcovstv\u00ed<\/h2>\n<p>Naprosto z\u00e1sadn\u00ed zm\u011bna pro <strong>tuzemsk\u00e9 podnikatele<\/strong> spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee se <strong>zdvojn\u00e1sobila v\u00fd\u0161e obratu, kdy se mus\u00ed povinn\u011b st\u00e1t pl\u00e1tci DPH. <\/strong><\/p>\n<p>Po v\u00edce ne\u017e 18 letech do\u0161lo ke <strong>zv\u00fd\u0161en\u00ed obratu z\u00a01 milionu korun na 2 miliony<\/strong> za nejv\u00fd\u0161e 12 bezprost\u0159edn\u011b po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f!<\/p>\n<p>Je logick\u00e9, \u017ee tak\u00e9 pro \u00fa\u010dely <strong>zru\u0161en\u00ed registrace k\u00a0DPH<\/strong> \u2013 a\u0165 ji\u017e dobrovoln\u00e9 \u010di z\u00a0moci \u00fa\u0159edn\u00ed \u2013 se nov\u011b bude testovat obrat ve v\u00fd\u0161i 2 milion\u016f korun.<\/p>\n<p>Sou\u010dasn\u011b s\u00a0touto novou pr\u00e1vn\u00ed \u00fapravou m\u00e1me v\u00a0n\u00e1vrhu z\u00e1kona tak\u00e9 nov\u00e1 p\u0159echodn\u00e1 ustanoven\u00ed, kter\u00e1 <strong>\u0159e\u0161\u00ed situace, kdy\u017e dojde k\u00a0p\u0159ekro\u010den\u00ed obratu v\u00a0m\u011bs\u00edc\u00edch listopadu a prosinci roku 2022 a d\u00e1le pak, kdy pl\u00e1tce m\u016f\u017ee za\u017e\u00e1dat o zru\u0161en\u00ed registrace k DPH.<\/strong><\/p>\n<p><strong>P\u0159echodn\u00e1 ustanoven\u00ed<\/strong> n\u00e1m \u0159\u00edkaj\u00ed:<\/p>\n<ul>\n<li>pokud podnikatel p\u0159es\u00e1hl obrat 1 mil. K\u010d, ale nep\u0159es\u00e1hl 2 mil K\u010d ke konci listopadu 2022, tak se od 1. ledna 2023 <strong>nest\u00e1v\u00e1 pl\u00e1tcem<\/strong> a k\u00a015. prosinci 2022 mu takt\u00e9\u017e nevznik\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k\u00a0DPH,<\/li>\n<li>pokud podnikatel p\u0159es\u00e1hl obrat 1 mil. K\u010d, ale nep\u0159es\u00e1hl 2 mil K\u010d ke konci listopadu 2022 a ji\u017e podal p\u0159ihl\u00e1\u0161ku po\u010d\u00e1tkem prosince 2022 a <strong>chce z\u016fstat pl\u00e1tcem<\/strong>, mus\u00ed tuto svoji v\u016fli ozn\u00e1mit spr\u00e1vci dan\u011b do 15. prosince 2022 nebo do 5 pracovn\u00edch dn\u016f po dni \u00fa\u010dinnosti tohoto ustanoven\u00ed a to podle data, kter\u00e9 nastane pozd\u011bji,<\/li>\n<li>pokud podnikatel p\u0159es\u00e1hl obrat 1 mil. K\u010d, ale nep\u0159es\u00e1hl 2 mil K\u010d ke konci prosince 2022, tak se od 1. \u00fanora 2023 <strong>nest\u00e1v\u00e1 pl\u00e1tcem<\/strong> a k\u00a015. lednu 2023 mu takt\u00e9\u017e nevznik\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k\u00a0DPH,<\/li>\n<li>pokud podnikatel p\u0159es\u00e1hl obrat 1 mil. K\u010d, ale nep\u0159es\u00e1hl 2 mil K\u010d ke konci prosince 2022 a ji\u017e podal p\u0159ihl\u00e1\u0161ku a <strong>chce z\u016fstat pl\u00e1tcem<\/strong>, mus\u00ed tuto svoji v\u016fli ozn\u00e1mit spr\u00e1vci dan\u011b do 16. ledna 2023,<\/li>\n<li><strong>pl\u00e1tce<\/strong>, jeho\u017e obrat nep\u0159es\u00e1hl 2 miliony za nejv\u00fd\u0161e 12 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edci nabyt\u00ed \u00fa\u010dinnosti tohoto ustanoven\u00ed, m\u016f\u017ee <strong>do 5 dn\u016f<\/strong> ode dne nabyt\u00ed \u00fa\u010dinnosti tohoto ustanoven\u00ed (\u00fa\u010dinnost nast\u00e1v\u00e1 dnem n\u00e1sleduj\u00edc\u00edm po vyhl\u00e1\u0161en\u00ed nov\u00e9ho z\u00e1kona!) podat <strong>\u017e\u00e1dost o zru\u0161en\u00ed registrace k\u00a0DPH<\/strong>, Pl\u00e1tce pak p\u0159est\u00e1v\u00e1 b\u00fdt pl\u00e1tcem dnem n\u00e1sleduj\u00edc\u00edm po dni ozn\u00e1men\u00ed rozhodnut\u00ed, kter\u00fdm je mu zru\u0161ena registrace, nejd\u0159\u00edve v\u0161ak dnem nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona.<\/li>\n<\/ul>\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\/8977\">\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\/8977\">\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>Zm\u011bny v\u00a0kontroln\u00edm hl\u00e1\u0161en\u00ed<\/h2>\n<p>U kontroln\u00edho hl\u00e1\u0161en\u00ed (d\u00e1le tak\u00e9 jen \u201eKH\u201c) doch\u00e1z\u00ed k\u00a0n\u011bkolika zm\u011bn\u00e1m, kter\u00e9 si m\u016f\u017eeme rozd\u011blit n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<p><strong>1. Forma reakce na v\u00fdzvu spr\u00e1vce dan\u011b<\/strong><\/p>\n<p>Pokud je pl\u00e1tce vyzv\u00e1n spr\u00e1vcem dan\u011b k\u00a0pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed a to p\u0159esto, \u017ee pl\u00e1tce v\u016fbec povinnost podat p\u0159izn\u00e1n\u00ed p\u016fvodn\u011b nem\u011bl, mus\u00ed tuto skute\u010dnost spr\u00e1vci dan\u011b ozn\u00e1mit <strong>prost\u0159ednictv\u00edm kontroln\u00edho hl\u00e1\u0161en\u00ed<\/strong>.<\/p>\n<p><strong>2. Zm\u011bna lh\u016fty pro pod\u00e1n\u00ed n\u00e1sledn\u00e9ho KH<\/strong><\/p>\n<p>Dal\u0161\u00ed zm\u011bna se t\u00fdk\u00e1 lh\u016fty, do kdy m\u00e1 pl\u00e1tce podat n\u00e1sledn\u00e9 KH, pokud od spr\u00e1vce dan\u011b obdr\u017e\u00ed v\u00fdzvu na zm\u011bnu, dopln\u011bn\u00ed \u010di potvrzen\u00ed p\u016fvodn\u011b podan\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed. Doposud lh\u016fta \u010dinila 5 pracovn\u00edch dn\u016f od ozn\u00e1men\u00ed v\u00fdzvy tzn. od okam\u017eiku, kdy si subjekt v\u00fdzvu \u201evybral\u201c z\u00a0datov\u00e9 schr\u00e1nky (pokud neuva\u017eujeme 10 denn\u00ed pr\u00e1vn\u00ed fikci doru\u010den\u00ed).<\/p>\n<p>Podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy mus\u00ed pl\u00e1tce podat n\u00e1sledn\u00e9 KH <strong>do 17 dn\u016f ode dne dod\u00e1n\u00ed v\u00fdzvy do datov\u00e9 schr\u00e1nky. <\/strong><\/p>\n<p><strong>Dod\u00e1n\u00edm v\u00fdzvy<\/strong> do datov\u00e9 schr\u00e1nky se rozum\u00ed okam\u017eik, kdy v\u00fdzva p\u0159ijde do datov\u00e9 schr\u00e1nky, nikoliv kdy je da\u0148ov\u00fdm subjektem skute\u010dn\u011b p\u0159e\u010dtena tzn. ozn\u00e1mena.<\/p>\n<p><strong>3. Sankce spojen\u00e9 s\u00a0KH<\/strong><\/p>\n<p>Podle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy ZDPH <strong>nem\u016f\u017ee pl\u00e1tce dostat pokutu 10\u00a0000 K\u010d<\/strong> v\u00a0situaci, kdy je spr\u00e1vcem dan\u011b vyzv\u00e1n, aby KH podal, <strong>pokud mu p\u016fvodn\u011b povinnost podat KH nevznikla<\/strong>.<\/p>\n<p>Vcelku v\u00fdznamnou zm\u011bnou je to, \u017ee se <strong>pokuty ve v\u00fd\u0161i 10\u00a0000 K\u010d, 30\u00a0000 K\u010d a 50\u00a0000 K\u010d za poru\u0161en\u00ed povinnost\u00ed souvisej\u00edc\u00edch s\u00a0KH sni\u017euj\u00ed na polovinu<\/strong> to v\u00a0t\u011bchto p\u0159\u00edpadech:<\/p>\n<ul>\n<li>pl\u00e1tce je fyzickou osobou,<\/li>\n<li>pl\u00e1tce m\u00e1 \u010dtvrtletn\u00ed zda\u0148ovac\u00ed obdob\u00ed nebo<\/li>\n<li>pl\u00e1tce je spole\u010dnost s\u00a0ru\u010den\u00edm omezen\u00fdm, kdy tato spole\u010dnost m\u00e1 jedin\u00e9ho spole\u010dn\u00edka a t\u00edm je fyzick\u00e1 osoba.<\/li>\n<\/ul>\n<p>Doch\u00e1z\u00ed k\u00a0<strong>roz\u0161\u00ed\u0159en\u00ed vylou\u010den\u00ed vzniku pokuty za nepod\u00e1n\u00ed KH<\/strong>. Doposud platilo, \u017ee pokud pl\u00e1tce v\u00a0dan\u00e9m kalend\u00e1\u0159n\u00edm roce poprv\u00e9 podal KH po lh\u016ft\u011b pro pod\u00e1n\u00ed bez v\u00fdzvy spr\u00e1vce dan\u011b, nemusel pokutu ve v\u00fd\u0161i 1\u00a0000 K\u010d hradit.<\/p>\n<p>Nov\u011b se toto \u201eprominut\u00ed\u201c vztahuje tak\u00e9 na situaci, kdy je poprv\u00e9 v\u00a0kalend\u00e1\u0159n\u00edm roce vyzv\u00e1n k\u00a0pod\u00e1n\u00ed spr\u00e1vcem dan\u011b, kde by pokuta \u010dinila 10\u00a0000 K\u010d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e1vrh z\u00e1kona, kter\u00fd by m\u011bl m\u011bnit mimo jin\u00e9 z\u00e1kon o DPH (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c) s\u00a0\u00fa\u010dinnost\u00ed od 1. ledna 2023, byl 10. listopadu 2022 postoupen &#8230;<\/p>\n","protected":false},"author":14,"featured_media":8978,"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":[77,65,101],"class_list":["post-8977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-danove-priznani","tag-dph-dan-z-pridane-hodnoty","tag-platce-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8977","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=8977"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8977\/revisions"}],"predecessor-version":[{"id":8983,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8977\/revisions\/8983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8978"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}