{"id":9346,"date":"2023-01-27T08:00:00","date_gmt":"2023-01-27T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9346"},"modified":"2023-02-01T15:04:46","modified_gmt":"2023-02-01T14:04:46","slug":"od-1-1-2023-se-zvysuje-hranice-pro-vznik-platcovstvi-dph-na-2-miliony-co-vsechno-to-pro-nas-znamena","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-1-1-2023-se-zvysuje-hranice-pro-vznik-platcovstvi-dph-na-2-miliony-co-vsechno-to-pro-nas-znamena\/","title":{"rendered":"Od 1.1.2023 se zvy\u0161uje hranice pro vznik pl\u00e1tcovstv\u00ed DPH na 2 miliony. Co v\u0161echno to pro n\u00e1s znamen\u00e1?"},"content":{"rendered":"<p>Cel\u00e1 novelizace nab\u00fdv\u00e1 \u00fa\u010dinnosti od 1. 1. 2023, pouze vybran\u00e1 p\u0159echodn\u00e1 ustanoven\u00ed ke zm\u011bn\u00e1m v&nbsp;DPH (\u010dl. II bod\u016f 1 a\u017e 5 a 8 a\u017e 10) nab\u00fdvaj\u00ed \u00fa\u010dinnosti dnem n\u00e1sleduj\u00edc\u00edm po dni jejich vyhl\u00e1\u0161en\u00ed ve Sb\u00edrce z\u00e1kon\u016f (3.12.2022). Jde pr\u00e1v\u011b i o ta p\u0159echodn\u00e1 ustanoven\u00ed, kter\u00e1 upravuj\u00ed p\u0159echod na vy\u0161\u0161\u00ed limit pro pl\u00e1tcovstv\u00ed ze z\u00e1kona.<\/p>\n<h2>Pl\u00e1tcem z&nbsp;d\u016fvodu p\u0159ekro\u010den\u00ed obratu<\/h2>\n<p>Novelizace se zab\u00fdv\u00e1 zejm\u00e9na ustanoven\u00edm \u00a76 z\u00e1kona o DPH, podle kter\u00e9ho se pl\u00e1tcem dan\u011b stane osoba povinn\u00e1 k&nbsp;dani,<\/p>\n<ul>\n<li>se s\u00eddlem v&nbsp;tuzemsku,<\/li>\n<li>jej\u00ed\u017e obrat p\u0159es\u00e1hne 1 mil. K\u010d (<strong><em>2 mil. K\u010d od roku 2023<\/em><\/strong>),<\/li>\n<li>za nejv\u00fd\u0161e 12 bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f, s&nbsp;v\u00fdjimkou osoby, kter\u00e1 uskute\u010d\u0148uje pouze pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b.<\/li>\n<\/ul>\n<h2>Okam\u017eik vzniku pl\u00e1tcovstv\u00ed a vliv p\u0159echodu na limit 2 mil. K\u010d<\/h2>\n<p>Osoba povinn\u00e1 k&nbsp;dani, kter\u00e1 p\u0159ekro\u010d\u00ed obrat, se st\u00e1v\u00e1 pl\u00e1tcem od prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci p\u0159ekro\u010den\u00ed tohoto obratu . Tato osoba mus\u00ed podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci do 15 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m p\u0159ekro\u010dila obrat.<\/p>\n<h2>Obrat mezi 1 a 2 mil. K\u010d p\u0159ed 1. 12. 2022<\/h2>\n<p>Pokud osoba povinn\u00e1 k&nbsp;dani&nbsp;<strong>p\u0159ekro\u010d\u00ed doposud platnou hranici 1 mil. K\u010d p\u0159ed 1. 12. 2022, ale nep\u0159es\u00e1hne 2 mil. K\u010d<\/strong>, nem\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci a&nbsp;<strong>nestane se pl\u00e1tcem DPH od 1. 1. 2023&nbsp;<\/strong>podle p\u0159echodn\u00fdch ustanoven\u00ed n\u00e1vrhu novelizace (\u010dl. II bod 2). Po\u010d\u00edt\u00e1 se obrat za 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159edch\u00e1zej\u00edc\u00edch prosinci 2022, nebo za obdob\u00ed b\u011bhem \u010dasov\u00e9ho r\u00e1mce 1. 12. 2021 a\u017e 30. 11. 2022, kdy byla osoba povinn\u00e1 k&nbsp;dani ve smyslu&nbsp;\u00a7 5 ZDPH.<\/p>\n<p><strong><em>P\u0159\u00edklad:<\/em><\/strong><\/p>\n<p><em>Nov\u011b vznikl\u00e1 firma ABC s.r.o.se s\u00eddlem v \u010cR poskytuje sv\u00e9 slu\u017eby odb\u011bratel\u016fm v&nbsp;\u010cR. P\u0159ehled p\u0159ijat\u00fdch plateb p\u0159ed uskute\u010dn\u011bn\u00edm pln\u011bn\u00ed a \u00faplat za uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed (zahrnuj\u00ed p\u0159\u00edpadnou z\u00e1lohu) vypad\u00e1 n\u00e1sledovn\u011b. Do obratu se zapo\u010d\u00edt\u00e1vaj\u00ed \u00faplaty ke dni uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed, z\u00e1lohy placen\u00e9 p\u0159edem ani pozd\u011b uhrazen\u00e9 platby se neberou v&nbsp;\u00favahu.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>m\u011bs\u00edc<\/strong><\/td>\n<td><strong>z\u00e1lohy \u2013 platby p\u0159ed uskute\u010dn\u011bn\u00edm<\/strong><\/td>\n<td><strong>\u00faplata za uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>6\/2022<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>7\/2022<\/td>\n<td>&nbsp;<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>8\/2022<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>9\/2022<\/td>\n<td>&nbsp;<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>10\/2022<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<td>300&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>11\/2022<\/td>\n<td>&nbsp;<\/td>\n<td>300&nbsp;000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Firma ABC s.r.o. obrat pro povinnou registraci spole\u010dnosti p\u0159ekro\u010dila v&nbsp;listopadu 2022, podle&nbsp;ZDPH&nbsp;ve zn\u011bn\u00ed novelizace v\u0161ak nem\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci do 15. 12. 2022 a pl\u00e1tcem dan\u011b se od 1. 1. 2023 nestane.<\/em><\/p>\n<h2>Potvrzen\u00ed \u00famyslu st\u00e1t se pl\u00e1tcem<\/h2>\n<p>Lze v\u0161ak p\u0159edpokl\u00e1dat, \u017ee \u0159ada subjekt\u016f naopak m\u00e1 z\u00e1jem se pl\u00e1tcem DPH st\u00e1t. V&nbsp;tomto p\u0159\u00edpad\u011b na n\u011b p\u0159echodn\u00e9 ustanoven\u00ed n\u00e1vrhu novelizace (\u010dl. II bod 3) pamatuje, vy\u017eaduje v\u0161ak dal\u0161\u00ed \u00fakony.<\/p>\n<p>Osoba povinn\u00e1 k&nbsp;dani, kter\u00e1 p\u0159ed 1. 12. 2022 p\u0159ekro\u010dila hranici 1 mil. K\u010d (nikoliv v\u0161ak 2 mil. K\u010d) pro vznik pl\u00e1tcovstv\u00ed a chce se st\u00e1t pl\u00e1tcem DPH, mus\u00ed splnit tyto podm\u00ednky:<\/p>\n<ul>\n<li>pod\u00e1 p\u0159ihl\u00e1\u0161ku k&nbsp;registraci pl\u00e1tcem DPH p\u0159ed nabyt\u00edm \u00fa\u010dinnosti \u010dl. II bodu 3 n\u00e1vrhu, tj. nejpozd\u011bji v&nbsp;den vyd\u00e1n\u00ed schv\u00e1len\u00e9 novely ve Sb\u00edrce z\u00e1kon\u016f (ustanoven\u00ed je \u00fa\u010dinn\u00e9 ode dne n\u00e1sleduj\u00edc\u00edho),<\/li>\n<li>\u00famysl st\u00e1t se pl\u00e1tcem DPH potvrd\u00ed sd\u011blen\u00edm spr\u00e1vci dan\u011b do 15. 12. 2022 nebo do 5 pracovn\u00edch dn\u016f ode dne nabyt\u00ed \u00fa\u010dinnosti \u010dl. II bodu 3 n\u00e1vrhu podle toho, kter\u00fd den nastane pozd\u011bji. Formu tohoto sd\u011blen\u00ed n\u00e1vrh novelizace neupravuje, posta\u010d\u00ed stru\u010dn\u00e9 sd\u011blen\u00ed podan\u00e9 datovou schr\u00e1nkou spr\u00e1vci dan\u011b<\/li>\n<\/ul>\n<p><strong><em>Informace dle Finan\u010dn\u00ed spr\u00e1vy:<\/em><\/strong><\/p>\n<p><strong><em>Pokud podaj\u00ed tyto osoby p\u0159ihl\u00e1\u0161ku k registraci k DPH podle st\u00e1vaj\u00edc\u00ed pr\u00e1vn\u00ed \u00fapravy, a to do dne nabyt\u00ed \u00fa\u010dinnosti p\u0159echodn\u00fdch ustanoven\u00ed, stanou se pl\u00e1tci, pouze pokud sv\u016fj z\u00e1m\u011br st\u00e1t se pl\u00e1tcem potvrd\u00ed spr\u00e1vci dan\u011b ve stanoven\u00e9 lh\u016ft\u011b<\/em><\/strong><em>, a to do 15. 12. 2022 (pokud obdob\u00ed pro v\u00fdpo\u010det obratu kon\u010d\u00ed v listopadu 2022), nebo do 16. 1. 2023 (pokud obdob\u00ed pro v\u00fdpo\u010det obratu kon\u010d\u00ed v prosinci 2022). Pro toto potvrzen\u00ed z\u00e1m\u011bru nen\u00ed zvl\u00e1\u0161tn\u00ed formul\u00e1\u0159, dan\u00e9 osoby mohou vyu\u017e\u00edt jakoukoliv formu pod\u00e1n\u00ed stanovenou da\u0148ov\u00fdm \u0159\u00e1dem.<\/em><\/p>\n<p><em>Pokud z\u00e1m\u011br st\u00e1t se pl\u00e1tcem tyto osoby do stanoven\u00e9 doby nepotvrd\u00ed, pl\u00e1tcem se nestanou; spr\u00e1vce dan\u011b v dan\u00e9 v\u011bci rozhodne o zastaven\u00ed \u0159\u00edzen\u00ed.<\/em><\/p>\n<p><em>Ode dne nabyt\u00ed \u00fa\u010dinnosti p\u0159echodn\u00fdch ustanoven\u00ed (od 3. 12. 2022) ji\u017e nevznik\u00e1 osob\u00e1m s obratem p\u0159esahuj\u00edc\u00edm 1 000 000 K\u010d, ale nep\u0159esahuj\u00edc\u00edm 2 000 000 K\u010d, a to za v\u00fd\u0161e vymezen\u00e9 obdob\u00ed, povinnost podat p\u0159ihl\u00e1\u0161ku k registraci z titulu p\u0159ekro\u010den\u00ed obratu. Pokud podaj\u00ed tyto osoby p\u0159ihl\u00e1\u0161ku k registraci k DPH po nabyt\u00ed \u00fa\u010dinnosti p\u0159echodn\u00fdch ustanoven\u00ed, pl\u00e1tcem se z d\u016fvodu p\u0159ekro\u010den\u00ed obratu nestanou<\/em><em>.<\/em><\/p>\n<h2>Obrat mezi 1 a 2 mil. K\u010d p\u0159ed 1. 1. 2023<\/h2>\n<p>Samostatn\u00e9 p\u0159echodn\u00e9 ustanoven\u00ed \u010dl. II bod 4 n\u00e1vrhu \u0159e\u0161\u00ed situaci osob, kter\u00e9 p\u0159ekro\u010d\u00ed obrat pro pl\u00e1tcovstv\u00ed do konce roku 2022. Pokud osoba povinn\u00e1 k&nbsp;dani&nbsp;<strong>p\u0159ekro\u010d\u00ed doposud platnou hranici 1 mil. K\u010d p\u0159ed 1. 1. 2023, ale nep\u0159es\u00e1hne 2 mil. K\u010d<\/strong>, nem\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci a&nbsp;<strong>nestane se pl\u00e1tcem DPH od 1. 2. 2023<\/strong>. Po\u010d\u00edt\u00e1 se obrat za 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159edch\u00e1zej\u00edc\u00edch lednu 2023, nebo za obdob\u00ed b\u011bhem \u010dasov\u00e9ho r\u00e1mce 1. 1. 2022 a\u017e 31. 12. 2022, kdy byla osoba povinn\u00e1 k&nbsp;dani ve smyslu&nbsp;\u00a7 5 ZDPH.<\/p>\n<p><strong><em>P\u0159\u00edklad:<\/em><\/strong><\/p>\n<p><em>Nov\u011b vznikl\u00e1 firma se s\u00eddlem v \u010cR poskytuje sv\u00e9 slu\u017eby odb\u011bratel\u016fm v&nbsp;\u010cR. P\u0159ehled p\u0159ijat\u00fdch \u00faplat za uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed (zahrnuj\u00ed p\u0159\u00edpadnou z\u00e1lohu) vypad\u00e1 n\u00e1sledovn\u011b:<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>m\u011bs\u00edc<\/strong><\/td>\n<td><strong>\u00faplata za uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>6\/2022<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>7\/2022<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>8\/2022<\/td>\n<td>100&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>9\/2022<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>10\/2022<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>11\/2022<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>12\/2022<\/td>\n<td>200&nbsp;000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Firma obrat pro povinnou registraci spole\u010dnosti p\u0159ekro\u010dila v&nbsp;prosinci 2022, podle&nbsp;ZDPH&nbsp;ve zn\u011bn\u00ed novelizace v\u0161ak nem\u00e1 povinnost podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci do 15. 1. 2023 a pl\u00e1tcem dan\u011b se od 1. 2. 2023 nestane.<\/em><\/p>\n<h2>Zru\u0161en\u00ed registrace u pl\u00e1tc\u016f s&nbsp;obratem pod 2 mil. K\u010d<\/h2>\n<p>Ji\u017e registrovan\u00ed pl\u00e1tci DPH, kte\u0159\u00ed maj\u00ed s\u00eddlo v&nbsp;\u010cR mohou v&nbsp;n\u00e1vaznosti na posun hranice pro vznik pl\u00e1tcovstv\u00ed naopak po\u017e\u00e1dat o zru\u0161en\u00ed registrace. Podm\u00ednkou je, \u017ee maj\u00ed obrat nad 1 mil. K\u010d, ale pod 2 mil. K\u010d za 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f p\u0159edch\u00e1zej\u00edc\u00edch nabyt\u00ed \u00fa\u010dinnosti tohoto p\u0159echodn\u00e9ho ustanoven\u00ed (tj. vyhl\u00e1\u0161en\u00edm schv\u00e1len\u00e9 novely ve Sb\u00edrce z\u00e1kon\u016f v&nbsp;prosinci 2022 za obdob\u00ed 12\/2021 a\u017e 11\/2022).<\/p>\n<p>Finan\u010dn\u00ed spr\u00e1va n\u00e1s upozor\u0148uje, \u017ee pl\u00e1tci, kte\u0159\u00ed uva\u017euj\u00ed o zru\u0161en\u00ed pl\u00e1tcovstv\u00ed DPH za \u00fa\u010delem vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu pro rok 2023 pro poplatn\u00edky dan\u011b z&nbsp;p\u0159\u00edjmu fyzick\u00fdch osob mus\u00ed podat \u017e\u00e1dost o zru\u0161en\u00ed registrace podle speci\u00e1ln\u00ed \u00fapravy do 5 kalend\u00e1\u0159n\u00edch dn\u016f, tedy do 8.12.2022. V&nbsp;p\u0159\u00edpad\u011b, \u017ee to pl\u00e1tci s&nbsp;obratem 1-2 mil. K\u010d nestihnou, nemohou vyu\u017e\u00edt pro rok 2023 pau\u0161\u00e1ln\u00ed re\u017eim. Nicm\u00e9n\u011b i tito pl\u00e1tci mohou po\u017e\u00e1dat o zru\u0161en\u00ed registrace k&nbsp;DPH pozd\u011bji, podle standardn\u00edch ustanoven\u00ed z\u00e1kona o DPH.<\/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\/9346\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9346\">\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>Ostatn\u00ed p\u0159\u00edpady zru\u0161en\u00ed registrace<\/h2>\n<p>P\u0159i nabyt\u00ed souboru majetku od pl\u00e1tce se nabyvatel, kter\u00fd je osobou povinnou k&nbsp;dani, st\u00e1v\u00e1 pl\u00e1tcem dan\u011b. Takov\u00fdmi transakcemi jsou zejm\u00e9na:<\/p>\n<ul>\n<li>nabyt\u00ed obchodn\u00edho z\u00e1vodu (\u00a7 6b odst. 1 p\u00edsm. b) ZDPH),<\/li>\n<li>p\u0159evod jm\u011bn\u00ed zanikaj\u00edc\u00ed nebo rozd\u011blovan\u00e9 obchodn\u00ed korporace, kter\u00e1 byla pl\u00e1tcem, na osobu povinnou k&nbsp;dani v&nbsp;r\u00e1mci p\u0159em\u011bny ( 6b odst. 2 ZDPH).<\/li>\n<\/ul>\n<p>O zru\u0161en\u00ed registrace m\u016f\u017ee tento pl\u00e1tce podle sou\u010dasn\u00e9ho zn\u011bn\u00ed&nbsp;\u00a7 106b odst. 3 ZDPH&nbsp;po\u017e\u00e1dat, pokud jsou z\u00e1rove\u0148 spln\u011bny tyto dv\u011b podm\u00ednky:<\/p>\n<ul>\n<li>uplynuly 3 m\u011bs\u00edce ode dne, kdy se stal pl\u00e1tcem, a<\/li>\n<li>obrat nep\u0159es\u00e1hl za obdob\u00ed 3 bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f 250&nbsp;000 K\u010d.<\/li>\n<\/ul>\n<p>Za stejn\u00fdch podm\u00ednek lze podle dosavadn\u00edho zn\u011bn\u00ed&nbsp;\u00a7 106b odst. 3 ZDPH&nbsp;po\u017e\u00e1dat o zru\u0161en\u00ed registrace u pl\u00e1tce, kter\u00fd pokra\u010duje v&nbsp;ekonomick\u00e9 \u010dinnosti po zem\u0159el\u00e9m pl\u00e1tci. I v&nbsp;tomto p\u0159\u00edpad\u011b z\u00e1kon po\u010d\u00edt\u00e1 s&nbsp;da\u0148ovou kontinuitou a pokra\u010dovatel se st\u00e1v\u00e1 pl\u00e1tcem DPH podle&nbsp;\u00a7 6e ZDPH. \u017d\u00e1dost o zru\u0161en\u00ed registrace pak m\u016f\u017ee d\u00e1t po 3 m\u011bs\u00edc\u00edch, pokud b\u011bhem nich dos\u00e1hl obratu maxim\u00e1ln\u011b 250&nbsp;000 K\u010d.<\/p>\n<h2>Z\u00e1nik pl\u00e1tcovstv\u00ed<\/h2>\n<p>Pl\u00e1tce v&nbsp;p\u0159\u00edpad\u011b v\u010dasn\u00e9 \u017e\u00e1dosti o zru\u0161en\u00ed registrace 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. Dnem ozn\u00e1men\u00ed rozhodnut\u00ed je bu\u010f den doru\u010den\u00ed, nebo den, kdy bylo rozhodnut\u00ed ozn\u00e1meno jin\u00fdm zp\u016fsobem a tato skute\u010dnost je prokazateln\u00e1, nap\u0159. uvedena v protokolu (\u00a7 101 D\u0158).<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Novelou z\u00e1kona o DPH se zvy\u0161uje hranice pro vznik pl\u00e1tcovstv\u00ed DPH na 2 mil. K\u010d. St\u00e1vaj\u00edc\u00ed pl\u00e1tci DPH, kte\u0159\u00ed tuto hranici nenapln\u00ed mohou po\u017e\u00e1dat o zru\u0161en\u00ed registrace. Pl\u00e1tci s&nbsp;obratem mezi 1\u20132 mil. K\u010d nemaj\u00ed povinnost podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci, mohou prov\u00e9st dobrovolnou registraci.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Zdroje: <\/strong>Finan\u010dn\u00ed spr\u00e1va<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cel\u00e1 novelizace nab\u00fdv\u00e1 \u00fa\u010dinnosti od 1. 1. 2023, pouze vybran\u00e1 p\u0159echodn\u00e1 ustanoven\u00ed ke zm\u011bn\u00e1m v&nbsp;DPH (\u010dl. II bod\u016f 1 a\u017e 5 a 8 a\u017e 10) &#8230;<\/p>\n","protected":false},"author":24,"featured_media":9347,"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":[65,51,116],"class_list":["post-9346","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-fyzicka-osoba","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9346","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=9346"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9346\/revisions"}],"predecessor-version":[{"id":9353,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9346\/revisions\/9353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9347"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}