{"id":9001,"date":"2026-01-27T19:12:29","date_gmt":"2026-01-27T18:12:29","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9001"},"modified":"2026-01-27T19:14:10","modified_gmt":"2026-01-27T18:14:10","slug":"co-je-dph-kompletni-pruvodce","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-je-dph-kompletni-pruvodce\/","title":{"rendered":"Co je DPH \u2013 kompletn\u00ed pr\u016fvodce"},"content":{"rendered":"<h2>Co je to DPH<\/h2>\n<p>DPH je <strong>da\u0148 z p\u0159idan\u00e9 hodnoty<\/strong>. Za p\u0159idanou hodnotu se pova\u017euje <strong>rozd\u00edl mezi vstupem a v\u00fdstupem<\/strong>.<\/p>\n<p>DPH je tzv.<strong> nep\u0159\u00edm\u00e1 da\u0148<\/strong>, to znamen\u00e1 \u017ee se neplat\u00ed jako samostatn\u00e1 \u010d\u00e1stka, ale je zahrnuta do ceny v\u00fdrobk\u016f a slu\u017eeb. Dan\u00ed z p\u0159idan\u00e9 hodnoty jsou zat\u00ed\u017eeny t\u00e9m\u011b\u0159 v\u0161echny slu\u017eby a zbo\u017e\u00ed. Da\u0148 z p\u0159idan\u00e9 hodnoty plat\u00ed koncov\u00ed spot\u0159ebitel\u00e9. V cen\u011b zbo\u017e\u00ed ji odvedou podnikateli, pl\u00e1tci DPH, kter\u00fd tyto pen\u00edze po\u0161le st\u00e1tu.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong> V\u00fdrobce n\u00e1bytku, kter\u00fd je pl\u00e1tcem DPH vyrob\u00ed st\u016fl za 5000 (vstup), ale prod\u00e1 jej o 21 % dr\u00e1\u017e, proto\u017ee mus\u00ed p\u0159i\u010d\u00edst sazbu DPH. Za cenu 6050 K\u010d st\u016fl kupuj\u00ed koncov\u00ed spot\u0159ebitel\u00e9. Jimi zaplacen\u00e9 DPH mus\u00ed v\u00fdrobce odv\u00e9st st\u00e1tu. St\u00e1tu tak odvede 1050 K\u010d (rozd\u00edl mezi vstupem a v\u00fdstupem).<\/p>\n<p>Z\u00e1kladn\u00ed pravidla odvodu DPH ur\u010duje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\" rel=\"noopener\">z\u00e1kon 235\/2004<\/a>, Sb. o dani z p\u0159idan\u00e9 hodnoty.<\/p>\n<h2>Jak\u00e9 jsou sazby DPH<\/h2>\n<p>Stanete-li se pl\u00e1tcem DPH, mus\u00edte zjistit do jak\u00e9 sazby va\u0161e produkty a slu\u017eby spadaj\u00ed.<\/p>\n<p>Od roku 2024 <strong>v \u010cesk\u00e9 republice rozli\u0161ujeme 2 sazby dan\u011b<\/strong>:<\/p>\n<ul>\n<li>z\u00e1kladn\u00ed sazba \u2013 21 %<\/li>\n<li>sn\u00ed\u017een\u00e1 sazba \u2013 12 %<\/li>\n<\/ul>\n<p>Do ka\u017ed\u00e9 z uveden\u00fdch sazeb spadaj\u00ed r\u016fzn\u00e9 druhy slu\u017eeb a v\u00fdrobk\u016f.<\/p>\n<p>Do <strong>z\u00e1kladn\u00ed sazby<\/strong> spadaj\u00ed v\u0161echny druhy zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 nejsou dle z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty za\u0159azeny do sn\u00ed\u017een\u00e9 sazby.<\/p>\n<p>Do <strong>sn\u00ed\u017een\u00e9 sazby<\/strong> pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li>potraviny,<\/li>\n<li>\u017eiv\u00e9 d\u0159eviny, rostliny, semena,<\/li>\n<li>radiofarmaka, l\u00e9ky pro diabetiky, antibiotika, farmaceutick\u00e9 v\u00fdrobky,<\/li>\n<li>zdravotnick\u00e9 prost\u0159edky a pom\u016fcky,<\/li>\n<li>d\u011btsk\u00e9 seda\u010dky do automobil\u016f,<\/li>\n<li>pitn\u00e1 voda.<\/li>\n<\/ul>\n<p>Detailn\u00ed p\u0159ehled v\u0161ech v\u00fdrobk\u016f a slu\u017eeb, u nich\u017e se uplat\u0148uje sn\u00ed\u017een\u00e1 sazba DPH najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#prilohy\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edloze z\u00e1kona o DPH<\/a>.<\/p>\n<p>Existuj\u00ed i slu\u017eby, kter\u00e9<strong> jsou od DPH osvobozen\u00e9<\/strong>, nap\u0159\u00edklad rozhlasov\u00e9 a televizn\u00ed vys\u00edl\u00e1n\u00ed, soci\u00e1ln\u00ed pomoc, v\u00fdchova a vzd\u011bl\u00e1v\u00e1n\u00ed, n\u00e1jem nemovitost\u00ed nebo t\u0159eba poji\u0161\u0165ovac\u00ed \u010dinnosti. Od roku 2024 jsou od DPH osvobozen\u00e9 tak\u00e9 knihy nebo omalov\u00e1nky.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sazby-dph-kolik-jich-spravne-urcit\/\">Nau\u010dte se, jak spr\u00e1vn\u011b ur\u010dit sazbu DPH.<\/a><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> V pr\u016fb\u011bhu let se m\u016f\u017ee zm\u011bnit nejen v\u00fd\u0161e sazeb, ale tak\u00e9 p\u0159\u00edslu\u0161nost zbo\u017e\u00ed nebo slu\u017eeb k uveden\u00fdm sazb\u00e1m. Na tyto zm\u011bny reaguje pokro\u010dil\u00fd ekonomick\u00fd syst\u00e9m, nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed syst\u00e9m Money S3<\/a> nebo <a href=\"https:\/\/moneyerp.com\/cs-cz\/vyzkousejte-demo\">Money ERP<\/a>. Tyto syst\u00e9my se ka\u017ed\u00fd m\u011bs\u00edc aktualizuj\u00ed, tak\u017ee m\u00e1te jistotu, \u017ee sazby dan\u011b v\u017edy po\u010d\u00edtaj\u00ed v souladu s aktu\u00e1ln\u00ed legislativou.<\/div>\n<figure id=\"attachment_9003\" aria-describedby=\"caption-attachment-9003\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-9003\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920-1024x681.jpg\" alt=\"\" width=\"1024\" height=\"681\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920-1024x681.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920-768x511.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920-1536x1022.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/11\/beer-gc95a5dfbf_1920.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption id=\"caption-attachment-9003\" class=\"wp-caption-text\"><em>V\u00edte, \u017ee do konce roku 2023 jste mohli koupit pivo se 3 r\u016fzn\u00fdmi p\u0159ir\u00e1\u017ekami DPH? Z\u00e1le\u017eelo nap\u0159\u00edklad na tom, kde jste ho kupovali. Od roku 2024 se ho t\u00fdk\u00e1 pouze 21% DPH.<\/em><\/figcaption><\/figure>\n<h2>V\u00fdpo\u010det DPH<\/h2>\n<p>Da\u0148 spo\u010d\u00edt\u00e1te jednodu\u0161e podle n\u00e1sleduj\u00edc\u00edho vzorce:<\/p>\n<p><strong>Cena v\u010d. DPH \u2013 (cena \/ x), kde x je n\u00e1sobek sazby dan\u011b.<\/strong><\/p>\n<p>Pro 21% da\u0148 bude x 1,21, pro da\u0148 12% to bude 1,12.<\/p>\n<p><strong>P\u0159\u00edklad: <\/strong>Cena s DPH je 200 tis. Kolik z t\u00e9to ceny je ale samotn\u00e1 21% da\u0148 z p\u0159idan\u00e9 hodnoty? Spo\u010d\u00edt\u00e1te to n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<strong><br \/>\n<\/strong><br \/>\n200 000 \u2013 (200 000 \/ 1,21) = 200 000 \u2013 165 289,256 = <strong>DPH je tedy 34 710,74 K\u010d<\/strong>.<\/p>\n<p><strong>Da\u0148ov\u00fd z\u00e1klad <\/strong>pak vypo\u010d\u00edt\u00e1te rozd\u00edlem mezi celkovou \u010d\u00e1stkou a ji\u017e vypo\u010d\u00edtan\u00fdm DPH: 200 000 \u2013 34 710,74 = 165 289,26 K\u010d.<\/p>\n<p><strong>Zaokrouhlov\u00e1n\u00ed: <\/strong>Pro \u00fa\u010dely DPH zakrouhlujete takto:<\/p>\n<ul>\n<li><strong>Bezhotovostn\u00ed platby<\/strong> na dv\u011b desetinn\u00e1 m\u00edsta, tzn. z\u00e1klad dan\u011b 165 289,26 K\u010d.<\/li>\n<li><strong>U<\/strong> <strong>hotovostn\u00edch plateb<\/strong> m\u016f\u017eete zaokrouhlovat na cel\u00e9 koruny: z\u00e1klad dan\u011b by tak vych\u00e1zel na 165 289 K\u010d.<\/li>\n<\/ul>\n<h2>Kdo je pl\u00e1tcem DPH<\/h2>\n<p>Fakticky DPH hrad\u00ed koncov\u00fd spot\u0159ebitel, kter\u00fd v tuzemsku kupuje v\u00fdrobek \u010di slu\u017ebu. Samotnou da\u0148 ale st\u00e1tu odv\u00e1d\u00ed firma nebo \u017eivnostn\u00edk, kter\u00fd zbo\u017e\u00ed\/slu\u017ebu prodal. Tyto subjekty z\u00e1kon ozna\u010duje za pl\u00e1tce DPH.<\/p>\n<p><strong>Pl\u00e1tcem DPH se st\u00e1v\u00e1te povinn\u011b, pokud:<\/strong><\/p>\n<ul>\n<li>V kalend\u00e1\u0159n\u00edm roce p\u0159ekro\u010d\u00edte obrat 2 miliony korun.<\/li>\n<li>Nabydete majetek privatizac\u00ed \u010di prodejem podniku nebo f\u00faz\u00ed.<\/li>\n<li>Zd\u011bd\u00edte ekonomickou \u010dinnost po zem\u0159el\u00e9m, kter\u00fd byl pl\u00e1tcem DPH.<\/li>\n<\/ul>\n<p>V n\u011bkter\u00fdch situac\u00edch se v\u00e1m vyplat\u00ed p\u0159ihl\u00e1sit se k platb\u011b DPH <strong>dobrovoln\u011b<\/strong>. Nap\u0159\u00edklad kdy\u017e v\u011bt\u0161ina va\u0161ich z\u00e1kazn\u00edk\u016f jsou pl\u00e1tci DPH. Z va\u0161eho zbo\u017e\u00ed si mohou ode\u010d\u00edst DPH a ceny pak vn\u00edmaj\u00ed jako v\u00fdhodn\u011bj\u0161\u00ed.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\">V\u00fd\u010det dal\u0161\u00edch d\u016fvod\u016f, kdy se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed vyplat\u00ed, \u010dt\u011bte zde.<\/a><\/p>\n<h2>Povinnosti pl\u00e1tce DPH<\/h2>\n<p>Jakmile se stanete pl\u00e1tcem DPH, m\u00e1te \u0159adu povinnost\u00ed:<\/p>\n<ul>\n<li>Vystavovat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">da\u0148ov\u00e9 doklady<\/a> pro odb\u011bratele,<\/li>\n<li>v\u00e9st\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-danovou-evidenci-zdarma\/\">evidenci k DPH<\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">archivovat evidenci a da\u0148ov\u00e9 doklady<\/a> po dobu 10 let,<\/li>\n<li>pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH<\/li>\n<li>a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vse-dulezite-potrebujete-vedet-kontrolnim-hlaseni\/\">kontroln\u00ed hl\u00e1\u0161en\u00ed<\/a>.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Zjist\u011bte v\u00edce o tom, co v\u00e1s jako\u017eto pl\u00e1tce DPH \u010dek\u00e1.<\/a><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: S veden\u00edm da\u0148ov\u00e9 evidence v\u00e1m pom\u016f\u017ee tak\u00e9 <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a> a jeho modul <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">Da\u0148ov\u00e1 evidence<\/a>. V n\u011bm vedete pen\u011b\u017en\u00ed den\u00edk, spravujete pohled\u00e1vky a z\u00e1vazky a m\u00e1te pod kontrolou ve\u0161ker\u00e9 v\u00fddaje. Veden\u00ed da\u0148ov\u00e9 evidence v\u00e1m tak\u00e9 zrychl\u00ed automatick\u00e9 p\u0159edvypl\u0148ov\u00e1n\u00ed \u00fadaj\u016f.<\/div>\n<h2>Jak se k DPH registrovat<\/h2>\n<p>P\u0159ihl\u00e1\u0161en\u00ed do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">registru pl\u00e1tc\u016f DPH<\/a> je jednoduch\u00e9, vypln\u00edte jeden formul\u00e1\u0159 a pod\u00e1te ho na finan\u010dn\u00ed spr\u00e1vu. Tento krok m\u016f\u017eete prov\u00e9st v on-line aplikaci <a href=\"https:\/\/adisepo.mfcr.cz\/adistc\/adis\/idpr_pub\/dpr\/uvod.faces\" target=\"_blank\" rel=\"noopener\">finan\u010dn\u00ed spr\u00e1vy EPO<\/a>.<\/p>\n<p>Postupujte n\u00e1sledovn\u011b:<\/p>\n<ol>\n<li>Klikn\u011bte na Elektronick\u00e1 pod\u00e1n\u00ed pro finan\u010dn\u00ed spr\u00e1vu.<\/li>\n<li>P\u0159ejd\u011bte na Elektronick\u00e9 formul\u00e1\u0159e.<\/li>\n<li>Ve spodn\u00ed \u010d\u00e1sti str\u00e1nky najd\u011bte podnadpis Registrace.<\/li>\n<li>Klikn\u011bte na odkaz\u00a0 \u201eP\u0159ihl\u00e1\u0161ka k registraci k dani z p\u0159idan\u00e9 hodnoty platn\u00e1 od 1. 1. 2015\u201d.<\/li>\n<li>Formul\u00e1\u0159 vypl\u0148te.<\/li>\n<\/ol>\n<p>Pokud se k DPH p\u0159ihla\u0161ujete dobrovoln\u011b, doporu\u010dujeme vlo\u017eit i p\u0159\u00edlohu, ve kter\u00e9 dolo\u017e\u00edte, \u017ee se zab\u00fdv\u00e1te ekonomickou \u010dinnost\u00ed a tak\u00e9 v\u00e1\u0161 obrat za posledn\u00edch 12 m\u011bs\u00edc\u016f. P\u0159ipojit m\u016f\u017eete nap\u0159\u00edklad faktury, smlouvy s obchodn\u00edmi partnery nebo podnikatelsk\u00fd z\u00e1m\u011br (u nov\u00fdch s.r.o.). Pokud tyto p\u0159\u00edlohy p\u0159ipoj\u00edte, nem\u011bl by p\u0159i registraci nastat probl\u00e9m a osv\u011bd\u010den\u00ed k registraci k DPH <strong>obdr\u017e\u00edte do 15 dn\u016f<\/strong>.<\/p>\n<p>Pokud jste se k DPH <strong>registrovali na z\u00e1klad\u011b povinnosti<\/strong>, st\u00e1v\u00e1te se pl\u00e1tcem hned od prvn\u00edho dne m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po odesl\u00e1n\u00ed p\u0159ihl\u00e1\u0161ky. A od toho dne mus\u00edte dodr\u017eovat i povinnosti pl\u00e1tce DPH \u2013 bez ohledu na to, jestli jste p\u0159ihl\u00e1\u0161ku poslali v\u010das nebo v\u00e1s u\u017e finan\u010dn\u00ed \u00fa\u0159ad stihl zaregistrovat. Pokud tedy m\u00e1te od srpna povinnost registrovat se k DPH, do 15. z\u00e1\u0159\u00ed pod\u00e1te p\u0159ihl\u00e1\u0161ku a pl\u00e1tcem DPH jste hned od 1. \u0159\u00edjna.<\/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\/9001\">\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\/9001\">\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>P\u0159izn\u00e1n\u00ed k DPH<\/h2>\n<p>Ve chv\u00edli, kdy se stanete pl\u00e1tcem DPH, mus\u00edte pravideln\u011b (tj. m\u011bs\u00ed\u010dn\u011b\/ kvart\u00e1ln\u011b) <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/\">pod\u00e1vat <strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong><\/a>. I v p\u0159\u00edpad\u011b, \u017ee jste v dan\u00e9m obdob\u00ed \u017e\u00e1dn\u00e9 slu\u017eby neposkytovali a nedo\u0161lo tak k da\u0148ov\u00e9mu pln\u011bn\u00ed.<\/p>\n<p>P\u0159izn\u00e1n\u00ed pod\u00e1te elektronicky p\u0159es <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">da\u0148ov\u00fd port\u00e1l<\/a>, v\u017edy nejpozd\u011bji <strong>do 25. dne po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed<\/strong>. K pod\u00e1n\u00ed v\u00e1m sta\u010d\u00ed datov\u00e1 schr\u00e1nka, kterou maj\u00ed od roku 2023 povinn\u011b v\u0161ichni podnikatel\u00e9.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-registrovat-k-dph-krok-za-krokem\/\">Jak se registrovat k DPH<\/a> krok za krokem<\/div>\n<h2>Jak zjistit pl\u00e1tce DPH<\/h2>\n<p>V registru pl\u00e1tc\u016f DPH si m\u016f\u017eete tak\u00e9 proklepnout, zda va\u0161i obchodn\u00ed partne\u0159i DPH \u0159\u00e1dn\u011b plat\u00ed. Pokud toti\u017e odeb\u00edr\u00e1te zbo\u017e\u00ed nebo slu\u017eby od <strong>nespolehliv\u00e9ho pl\u00e1tce<\/strong>, kter\u00fd za obchod da\u0148 \u0159\u00e1dn\u011b neodvede, mus\u00edte ji za n\u011bj odv\u00e9st vy. T\u00edm p\u00e1dem da\u0148 zaplat\u00edte dvakr\u00e1t.<\/p>\n<p>Celost\u00e1tn\u00ed datab\u00e1zi pl\u00e1tc\u016f dan\u011b z p\u0159idan\u00e9 hodnoty spravuje Ministerstvo financ\u00ed \u010cesk\u00e9 republiky. <strong>K ov\u011b\u0159en\u00ed pl\u00e1tce DPH<\/strong> mus\u00edte zn\u00e1t alespo\u0148 jeden z t\u011bchto \u00fadaj\u016f:<\/p>\n<ul>\n<li>identifika\u010dn\u00ed \u010d\u00edslo (I\u010c nebo I\u010cO),<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (DI\u010c),<\/li>\n<li>n\u00e1zev obchodn\u00ed firmy \/ jm\u00e9no \u017eivnostn\u00edka.<\/li>\n<\/ul>\n<p><strong>Ke kontrole pl\u00e1tcovstv\u00ed DPH v\u00e1m poslou\u017e\u00ed:<\/strong><\/p>\n<ol>\n<li><a href=\"https:\/\/adisspr.mfcr.cz\/cgi-bin\/adis\/idph\/int_dp_prij.cgi?ZPRAC=FDPHI1&amp;poc_dic=2\" target=\"_blank\" rel=\"noopener\">Celost\u00e1tn\u00ed registr pl\u00e1tc\u016f DPH<\/a>, kde vyhled\u00e1v\u00e1te pomoc\u00ed DI\u010c,<\/li>\n<li><a href=\"https:\/\/ares.gov.cz\/ekonomicke-subjekty\" target=\"_blank\" rel=\"noopener\">ARES (administrativn\u00ed registr ekonomick\u00fdch subjekt\u016f)<\/a>, kam zad\u00e1v\u00e1te I\u010cO nebo n\u00e1zev.<\/li>\n<li>Pro kontrolu pl\u00e1tc\u016f z Evropsk\u00e9 unie pou\u017eijte <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">syst\u00e9m VIES<\/a>.<\/li>\n<li>A pou\u017e\u00edt m\u016f\u017eete tak\u00e9 server <a href=\"http:\/\/www.justice.cz\/\" target=\"_blank\" rel=\"noopener\">www.justice.cz<\/a>, kde si nap\u0159. zjist\u00edte I\u010cO spole\u010dnosti a n\u00e1sledn\u011b v p\u0159\u00edslu\u0161n\u00e9m registru ov\u011b\u0159\u00edte, zda je pl\u00e1tcem DPH.<\/li>\n<\/ol>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP:<\/strong> Ke kontrole pl\u00e1tc\u016f DPH vyu\u017eijete tak\u00e9 <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed software Money S3<\/a>. Ten komunikuje s registrem pl\u00e1tc\u016f DPH a p\u0159i p\u0159id\u00e1v\u00e1n\u00ed nov\u00e9ho kontaktu za v\u00e1s automaticky zkontroluje, zda je klient spolehliv\u00fdm pl\u00e1tcem DPH.<\/div>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/registr-platcu-dph-vyhnete-se-nespolehlivym-platcum\/\">Zjist\u011bte, jak v registru pl\u00e1tc\u016f vyhled\u00e1vat a co si ohl\u00eddat, abyste se vyhnuli neplati\u010d\u016fm.<\/a><\/p>\n<h2>Zjist\u011bte o DPH je\u0161t\u011b v\u00edc<\/h2>\n<p>Oblast DPH je pom\u011brn\u011b slo\u017eit\u00e1, v \u010dl\u00e1nku jsme se dotkli jen z\u00e1klad\u016f. A\u0165 \u0159e\u0161\u00edte jak\u00e9koliv t\u00e9ma spojen\u00e9 s DPH, doporu\u010dujeme tak\u00e9 nahl\u00e9dnout p\u0159\u00edmo do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">z\u00e1kona o DPH<\/a>, kde najdete \u0159e\u0161en\u00ed pro r\u016fzn\u00e9 specifick\u00e9 situace.<\/p>\n<p>M\u016f\u017eete tak\u00e9 kontaktovat jednoho z na\u0161ich <a href=\"https:\/\/money.cz\/poradce\/\">\u00fa\u010detn\u00edch \u010di da\u0148ov\u00fdch poradc\u016f<\/a>, kte\u0159\u00ed v\u00e1m v oblasti DPH porad\u00ed a poskytnou osobn\u00ed konzultaci.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: M\u011bjte komplexn\u00ed informace o DPH v\u017edy po ruce. St\u00e1hn\u011bte si zdarma n\u00e1\u0161 <a href=\"https:\/\/money.cz\/stahnete-si-zdarma-pruvodce-dph\/\">e-book Pr\u016fvodce DPH pro podnikatele<\/a>.<\/div>\n<p>S kompletn\u00ed agendou k DPH v\u00e1m pom\u016f\u017ee <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>. V n\u011bm snadno zpracujete r\u016fzn\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, kontroln\u00ed a souhrnn\u00e9 hl\u00e1\u0161en\u00ed, v\u00fdkaz p\u0159\u00edjm\u016f a v\u00fddaj\u016f nebo pen\u011b\u017en\u00ed den\u00edk. Syst\u00e9m proch\u00e1z\u00ed ka\u017ed\u00fd m\u011bs\u00edc aktualizac\u00ed, tak\u017ee si m\u016f\u017eete b\u00fdt jisti, \u017ee v\u0161e spo\u010d\u00edt\u00e1 v souladu s platnou legislativou.<\/p>\n<p>Money S3 vyu\u017eijete, i pokud pl\u00e1tcem DPH zat\u00edm nejste \u2013 vystav\u00edte v n\u011bm faktury, evidujete stav skladu nebo propoj\u00edte syst\u00e9m s e-shopem. <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte Money S3 zdarma. <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to DPH DPH je da\u0148 z p\u0159idan\u00e9 hodnoty. Za p\u0159idanou hodnotu se pova\u017euje rozd\u00edl mezi vstupem a v\u00fdstupem. DPH je tzv. nep\u0159\u00edm\u00e1 da\u0148, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":9002,"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":[65,101,121],"class_list":["post-9001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-platce-dane","tag-sazba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9001","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=9001"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9001\/revisions"}],"predecessor-version":[{"id":18504,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9001\/revisions\/18504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9002"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}