{"id":9078,"date":"2022-12-14T08:00:00","date_gmt":"2022-12-14T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9078"},"modified":"2024-05-20T10:55:51","modified_gmt":"2024-05-20T08:55:51","slug":"moznost-vraceni-dane-zaplacene-v-jinych-clenskych-statech-eu-jaka-jsou-pravidla-a-jak-postupovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/moznost-vraceni-dane-zaplacene-v-jinych-clenskych-statech-eu-jaka-jsou-pravidla-a-jak-postupovat\/","title":{"rendered":"Mo\u017enost vr\u00e1cen\u00ed dan\u011b zaplacen\u00e9 v jin\u00fdch \u010dlensk\u00fdch st\u00e1tech EU \u2013 jak\u00e1 jsou pravidla a jak postupovat?"},"content":{"rendered":"<p>Jedn\u00e1 se o p\u0159\u00edpady, kdy pl\u00e1tce nakoup\u00ed pro svoji ekonomickou \u010dinnost zbo\u017e\u00ed nebo slu\u017ebu v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b za cenu v\u010detn\u011b tamn\u00ed DPH. Kupuj\u00edc\u00ed nen\u00ed tedy v\u00a0tomto st\u00e1t\u011b, kde byla da\u0148 odvedena registrov\u00e1n a nem\u016f\u017ee tam uplatnit n\u00e1rok na odpo\u010det dan\u011b. Pokud pl\u00e1tce pou\u017eije tato p\u0159ijat\u00e1 zdaniteln\u00e1 pln\u011bn\u00ed nakoupen\u00e1 v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b pro pln\u011bn\u00ed, kde by v\u00a0\u010cR nem\u011bl pln\u00fd, ale pouze \u010d\u00e1ste\u010dn\u00fd n\u00e1rok na odpo\u010det dan\u011b, vznikne mu i n\u00e1rok na vr\u00e1cen\u00ed dan\u011b jenom v\u00a0odpov\u00eddaj\u00edc\u00ed \u010d\u00e1ste\u010dn\u00e9 v\u00fd\u0161i.<\/p>\n<h2>A jak na to?<\/h2>\n<p>Podm\u00ednkou pro vznik n\u00e1roku na vr\u00e1cen\u00ed dan\u011b je pod\u00e1n\u00ed elektronick\u00e9 \u017e\u00e1dosti. Tato se pod\u00e1v\u00e1 v\u00a0zemi usazen\u00ed pl\u00e1tce, kter\u00fd \u017e\u00e1dost pod\u00e1v\u00e1 prost\u0159ednictv\u00edm p\u0159\u00edslu\u0161n\u00e9ho elektronick\u00e9ho port\u00e1lu finan\u010dn\u00ed spr\u00e1vy \u2013 aplikace pro vracen\u00ed dan\u011b v\u00a0r\u00e1mci EU.\u00a0 Aplikace je sou\u010d\u00e1st\u00ed port\u00e1lu Moje dan\u011b. \u017d\u00e1dost o vr\u00e1cen\u00ed dan\u011b m\u016f\u017ee podat pouze osoba, kter\u00e9 byl p\u0159id\u011blen p\u0159\u00edstup. O p\u0159\u00edstup je t\u0159eba po\u017e\u00e1dat m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b a tento by m\u011bl p\u0159\u00edstup do 15 dn\u016f od obdr\u017een\u00ed \u017e\u00e1dosti p\u0159id\u011blit.<\/p>\n<p>\u017d\u00e1dost o vr\u00e1cen\u00ed dan\u011b se pod\u00e1v\u00e1 nejpozd\u011bji do 30. z\u00e1\u0159\u00ed kalend\u00e1\u0159n\u00edho roku n\u00e1sleduj\u00edc\u00edho po obdob\u00ed pro vr\u00e1cen\u00ed dan\u011b, jinak n\u00e1rok zanik\u00e1.<\/p>\n<p>TIP: Pokud pracujete ze zahrani\u010d\u00ed m\u016f\u017eeme v\u00e1m s <a href=\"https:\/\/tj-legal.cz\/\">vr\u00e1cen\u00edm dan\u011b<\/a> pomoci odborn\u00e1 firma.<\/p>\n<h2>A co d\u00e1le?<\/h2>\n<p>Finan\u010dn\u00ed spr\u00e1va \u010cR p\u0159ed\u00e1 takto podanou \u017e\u00e1dost jin\u00e9mu \u010dlensk\u00e9mu st\u00e1tu, kde do\u0161lo k\u00a0po\u0159\u00edzen\u00ed zbo\u017e\u00ed \u010di slu\u017eeb, ze kter\u00fdch m\u00e1 b\u00fdt da\u0148 vr\u00e1cen\u00e1 a ten rozhodne. \u017d\u00e1dost o vr\u00e1cen\u00ed nebude \u010dlensk\u00e9mu st\u00e1tu v\u016fbec p\u0159ed\u00e1na, pokud \u010desk\u00fd pl\u00e1tce v\u00a0obdob\u00ed pro vr\u00e1cen\u00ed dan\u011b uskute\u010d\u0148oval pouze osvobozen\u00e1 pln\u011bn\u00ed bez n\u00e1roku na odpo\u010det dan\u011b. V\u00a0takov\u00e9mto p\u0159\u00edpad\u011b bude \u017eadatel vyrozum\u011bn prost\u0159ednictv\u00edm elektronick\u00e9ho port\u00e1lu ozn\u00e1men\u00edm spr\u00e1vce dan\u011b<\/p>\n<p>N\u00e1rok na vr\u00e1cen\u00ed dan\u011b se posuzuje obdobn\u011b jako n\u00e1rok na odpo\u010det dan\u011b, tzn. pokud pl\u00e1tce uplat\u0148uje kr\u00e1cen\u00ed dan\u011b na vstupu koeficientem, mus\u00ed tento pou\u017e\u00edt i pro kr\u00e1cen\u00ed uplat\u0148ovan\u00e9ho n\u00e1roku na vr\u00e1cen\u00ed dan\u011b. Pokud dojde po pod\u00e1n\u00ed \u017e\u00e1dosti ke zm\u011bn\u011b koeficientu, je pl\u00e1tce povinen prov\u00e9st opravu \u010d\u00e1stky dan\u011b, kter\u00e1 mu ji\u017e byla vr\u00e1cena nebo o kterou po\u017e\u00e1dal. Tuto opravu provede v\u00a0n\u00e1sleduj\u00edc\u00edm obdob\u00ed, pokud o vr\u00e1cen\u00ed dan\u011b z\u00a0jin\u00e9ho titulu v\u00a0tomto n\u00e1sleduj\u00edc\u00edm obdob\u00ed \u017e\u00e1dat nebude, provede opravu v\u00a0samostatn\u00e9m prohl\u00e1\u0161en\u00ed podan\u00e9m prost\u0159ednictv\u00edm elektronick\u00e9ho port\u00e1lu.<\/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\/9078\">\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\/9078\">\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>Z\u00e1v\u011br<\/h2>\n<p>Pl\u00e1tc\u016fm DPH je umo\u017en\u011bno \u017e\u00e1dat prost\u0159ednictv\u00edm Finan\u010dn\u00ed spr\u00e1vy o vr\u00e1cen\u00ed DPH zaplacen\u00e9 v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU. \u017d\u00e1dost se pod\u00e1v\u00e1 v\u00fdhradn\u011b elektronicky a to do konce z\u00e1\u0159\u00ed kalend\u00e1\u0159n\u00edho roku n\u00e1sleduj\u00edc\u00edho po obdob\u00ed pro vr\u00e1cen\u00ed dan\u011b, jinak n\u00e1rok zanik\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jedn\u00e1 se o p\u0159\u00edpady, kdy pl\u00e1tce nakoup\u00ed pro svoji ekonomickou \u010dinnost zbo\u017e\u00ed nebo slu\u017ebu v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b za cenu v\u010detn\u011b tamn\u00ed DPH. Kupuj\u00edc\u00ed nen\u00ed tedy &#8230;<\/p>\n","protected":false},"author":24,"featured_media":9079,"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":[65,101,309],"class_list":["post-9078","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-vraceni-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9078","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=9078"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9078\/revisions"}],"predecessor-version":[{"id":14682,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9078\/revisions\/14682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9079"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}