{"id":9354,"date":"2023-01-30T08:00:00","date_gmt":"2023-01-30T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9354"},"modified":"2023-02-01T15:04:45","modified_gmt":"2023-02-01T14:04:45","slug":"zmeny-na-kontrolnim-hlaseni-od-roku-2023","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-na-kontrolnim-hlaseni-od-roku-2023\/","title":{"rendered":"Zm\u011bny na kontroln\u00edm hl\u00e1\u0161en\u00ed od roku 2023"},"content":{"rendered":"<h2>Kdy vznik\u00e1 povinnost podat kontroln\u00edm hl\u00e1\u0161en\u00ed<\/h2>\n<p>Pl\u00e1tce je povinen podat (elektronicky) kontroln\u00ed hl\u00e1\u0161en\u00ed (d\u00e1le tak\u00e9 jen \u201eKH\u201c) v&nbsp;t\u011bchto p\u0159\u00edpadech:<\/p>\n<h3>DPH na v\u00fdstupu<\/h3>\n<p>Pl\u00e1tce uskute\u010dnil zdaniteln\u00e9 pln\u011bn\u00ed s&nbsp;m\u00edstem pln\u011bn\u00ed v&nbsp;tuzemsku nebo p\u0159ijal \u00faplatu (z\u00e1lohu), z&nbsp;n\u00ed\u017e mu vznikla povinnost odv\u00e9st DPH. Pokud tedy pl\u00e1tce <strong>uskute\u010dnil pouze pln\u011bn\u00ed s&nbsp;m\u00edstem pln\u011bn\u00ed mimo \u00fazem\u00ed \u010cR, nem\u00e1 povinnost podat KH.<\/strong><\/p>\n<h3>DPH na vstupu<\/h3>\n<p>Pokud pl\u00e1tce p\u0159ijme pln\u011bn\u00ed s&nbsp;m\u00edstem pln\u011bn\u00ed v&nbsp;tuzemsku, m\u00e1 povinnost podat KH v&nbsp;t\u011bchto dvou p\u0159\u00edpadech:<\/p>\n<ul>\n<li>vznik\u00e1 mu povinnost z&nbsp;p\u0159ijat\u00e9ho pln\u011bn\u00ed odv\u00e9st DPH nap\u0159. re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti u stavebn\u00edch prac\u00ed nebo po\u0159\u00edzen\u00ed zbo\u017e\u00ed z&nbsp;jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu nebo<\/li>\n<li>uplat\u0148uje odpo\u010det z&nbsp;p\u0159ijat\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>Zvl\u00e1\u0161tn\u00ed re\u017eim pro investi\u010dn\u00ed zlato<\/h3>\n<p>Pokud je pl\u00e1tce ve zvl\u00e1\u0161tn\u00edm re\u017eimu pro investi\u010dn\u00ed zlato, m\u00e1 povinnost transakce v&nbsp;tomto re\u017eimu zachytit v&nbsp;KH.<\/p>\n<h2>Lh\u016fty pro pod\u00e1n\u00ed KH<\/h2>\n<p><strong>Pr\u00e1vnick\u00e9 osoby<\/strong> pod\u00e1vaj\u00ed KH za <strong>kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong> a to do 25 dn\u016f po skon\u010den\u00ed dan\u00e9ho m\u011bs\u00edce.<\/p>\n<p><strong>U fyzick\u00fdch osob je periodicita pod\u00e1v\u00e1n\u00ed KH nav\u00e1z\u00e1na na zda\u0148ovac\u00ed obdob\u00ed pl\u00e1tce \u2013 m\u016f\u017ee b\u00fdt m\u011bs\u00ed\u010dn\u00ed nebo kvart\u00e1ln\u00ed<\/strong>. Tak\u00e9 v&nbsp;tomto p\u0159\u00edpad\u011b plat\u00ed lh\u016fta do 25 dn\u016f po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<h2>Jak\u00fd je rozd\u00edl mezi opravn\u00fdm a n\u00e1sledn\u00fdm KH?<\/h2>\n<p>Jak opravn\u00e9 tak n\u00e1sledn\u00e9 KH slou\u017e\u00ed k&nbsp;oprav\u011b ji\u017e podan\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed. Pro posouzen\u00ed zda se jedn\u00e1 o opravn\u00e9 nebo n\u00e1sledn\u00e9 KH je rozhoduj\u00edc\u00ed skute\u010dnost, kdy k&nbsp;oprav\u011b doch\u00e1z\u00ed.<\/p>\n<p>Pokud je pl\u00e1tce dan\u011b je\u0161t\u011b <strong>ve lh\u016ft\u011b<\/strong> pro pod\u00e1n\u00ed p\u016fvodn\u00edho KH, tak pou\u017eije <strong>opravn\u00e9 KH<\/strong>.<\/p>\n<p>Pokud oprava prob\u00edh\u00e1 ji\u017e <strong>po lh\u016ft\u011b<\/strong> pro p\u016fvodn\u00ed KH, pou\u017eije <strong>n\u00e1sledn\u00e9 KH<\/strong>. N\u00e1sledn\u00e9 KH mus\u00ed b\u00fdt pod\u00e1no do <strong>5 pracovn\u00edch dn\u016f<\/strong> od den, kdy bylo zji\u0161t\u011bno, \u017ee byly v&nbsp;KH uvedeny nespr\u00e1vn\u00e9 \u010di ne\u00fapln\u00e9 \u00fadaje.<\/p>\n<h2>V\u00fdzva spr\u00e1vce dan\u011b<\/h2>\n<p>Od roku 2023 doch\u00e1z\u00ed u v\u00fdzev vydan\u00fdch spr\u00e1vcem dan\u011b ke dv\u011bma zm\u011bn\u00e1m \u2013 je dopln\u011bna forma reakce na v\u00fdzvu a d\u00e1le doch\u00e1z\u00ed ke zm\u011bn\u011b ve lh\u016ft\u011b, do kdy mus\u00ed pl\u00e1tce reagovat.<\/p>\n<h3>Forma reakce na v\u00fdzvu spr\u00e1vce dan\u011b<\/h3>\n<p>Nebylo-li KH pod\u00e1no ve stanoven\u00e9 lh\u016ft\u011b a pl\u00e1tce je k&nbsp;pod\u00e1n\u00ed KH vyzv\u00e1n spr\u00e1vcem dan\u011b, mus\u00ed tak pl\u00e1tce u\u010dinit v&nbsp;n\u00e1hradn\u00ed lh\u016ft\u011b <strong>5 dn\u016f<\/strong> od ozn\u00e1men\u00ed v\u00fdzvy a to i p\u0159esto, \u017ee povinnost podat KH p\u016fvodn\u011b v\u016fbec nem\u011bl. Reakce na v\u00fdzvu mus\u00ed b\u00fdt <strong>formou kontroln\u00edho hl\u00e1\u0161en\u00ed<\/strong>.<\/p>\n<h3>Zm\u011bna lh\u016fty pro pod\u00e1n\u00ed n\u00e1sledn\u00e9ho KH<\/h3>\n<p>Nov\u011b doch\u00e1z\u00ed ke zm\u011bn\u011b ve lh\u016ft\u011b, 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&nbsp;datov\u00e9 schr\u00e1nky.<\/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>Pokud nen\u00ed v\u00fdzva doru\u010dov\u00e1na do datov\u00e9 schr\u00e1nky, je tam lh\u016fta <strong>5 pracovn\u00edch dn\u016f<\/strong> od ozn\u00e1men\u00ed v\u00fdzvy.<\/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<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\/9354\">\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\/9354\">\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>Sankce spojen\u00e9 s&nbsp;KH<\/h2>\n<p>Pokud pl\u00e1tce nepod\u00e1 KH v z\u00e1konn\u00e9 lh\u016ft\u011b, vznik\u00e1 mu povinnost uhradit pokutu ve v\u00fd\u0161i:<\/p>\n<p>a) <strong>1.000 K\u010d<\/strong> pokud KH pod\u00e1, ani\u017e by k&nbsp;tomu byl vyzv\u00e1n,<br \/>\nb) <strong>10.000 K\u010d<\/strong> pokud KH pod\u00e1 v&nbsp;n\u00e1hradn\u00ed lh\u016ft\u011b na v\u00fdzvu spr\u00e1vce dan\u011b,<br \/>\nc) <strong>30.000 K\u010d<\/strong> pokud nepod\u00e1 n\u00e1sledn\u00e9 KH na z\u00e1klad\u011b v\u00fdzvy spr\u00e1vce dan\u011b nebo<br \/>\nd) <strong>50.000 K\u010d<\/strong> pokud KH nepod\u00e1 ani v&nbsp;n\u00e1hradn\u00ed lh\u016ft\u011b.<\/p>\n<p>Pokutu lze ulo\u017eit nejpozd\u011bji do 3 let ode dne, kdy k&nbsp;poru\u0161en\u00ed povinnost\u00ed do\u0161lo.<\/p>\n<p>Od ledna 2023 <strong>nem\u016f\u017ee pl\u00e1tce dostat pokutu 10&nbsp;000 K\u010d<\/strong> v&nbsp;situaci, 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>Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou je to, \u017ee se <strong>pokuty ve v\u00fd\u0161i 10&nbsp;000 K\u010d, 30&nbsp;000 K\u010d a 50&nbsp;000 K\u010d za poru\u0161en\u00ed povinnost\u00ed souvisej\u00edc\u00edch s&nbsp;KH sni\u017euj\u00ed na polovinu<\/strong> a to v&nbsp;t\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&nbsp;ru\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&nbsp;<strong>roz\u0161\u00ed\u0159en\u00ed vylou\u010den\u00ed vzniku pokuty za nepod\u00e1n\u00ed KH<\/strong>. Doposud platilo, \u017ee pokud pl\u00e1tce v&nbsp;dan\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&nbsp;000 K\u010d hradit.<\/p>\n<p>Nov\u011b se toto prominut\u00ed vztahuje tak\u00e9 na situaci, kdy je poprv\u00e9 v&nbsp;kalend\u00e1\u0159n\u00edm roce vyzv\u00e1n k&nbsp;pod\u00e1n\u00ed spr\u00e1vcem dan\u011b, kde by pokuta \u010dinila 10&nbsp;000 K\u010d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy vznik\u00e1 povinnost podat kontroln\u00edm hl\u00e1\u0161en\u00ed Pl\u00e1tce je povinen podat (elektronicky) kontroln\u00ed hl\u00e1\u0161en\u00ed (d\u00e1le tak\u00e9 jen \u201eKH\u201c) v&nbsp;t\u011bchto p\u0159\u00edpadech: DPH na v\u00fdstupu Pl\u00e1tce uskute\u010dnil zdaniteln\u00e9 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":9355,"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":[77,65,119],"class_list":["post-9354","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-kontrolni-hlaseni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9354","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=9354"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9354\/revisions"}],"predecessor-version":[{"id":9358,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9354\/revisions\/9358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9355"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}