{"id":9818,"date":"2025-02-12T14:48:17","date_gmt":"2025-02-12T13:48:17","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9818"},"modified":"2025-02-12T14:48:19","modified_gmt":"2025-02-12T13:48:19","slug":"uctovani-o-dph-u-tuzemskych-i-preshranicnich-dodavek","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-o-dph-u-tuzemskych-i-preshranicnich-dodavek\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed o DPH u tuzemsk\u00fdch i p\u0159eshrani\u010dn\u00edch dod\u00e1vek"},"content":{"rendered":"

C\u00edlem tohoto \u010dl\u00e1nku nen\u00ed v\u00fdklad pravidel pro uplat\u0148ov\u00e1n\u00ed DPH nebo jin\u00fdch \u010d\u00e1sti z\u00e1kona o DPH<\/a>. To bohu\u017eel nen\u00ed t\u00e9ma na \u010dl\u00e1nek, ale celou knihu. V \u010dl\u00e1nku se budeme zab\u00fdvat pouze problematikou \u00fa\u010dtov\u00e1n\u00ed DPH u vybran\u00fdch transakc\u00ed.<\/p>\n

Rozd\u00edl v \u00fa\u010dtov\u00e1n\u00ed nepl\u00e1tce a pl\u00e1tce DPH<\/h2>\n

\u0158ada \u00fa\u010detn\u00edch jednotek se sna\u017e\u00ed vyhnout pl\u00e1tcovstv\u00ed DPH<\/a>, jeliko\u017e s n\u00edm p\u0159ich\u00e1z\u00ed krom\u011b p\u0159\u00edpadn\u00e9ho n\u00e1roku na odpo\u010det DPH<\/a> i \u0159ada povinnost\u00ed. Jak se li\u0161\u00ed \u00fa\u010dtov\u00e1n\u00ed u pl\u00e1tce a nepl\u00e1tce DPH si uk\u00e1\u017eeme na n\u00e1sleduj\u00edc\u00edch jednoduch\u00fdch p\u0159\u00edkladech.<\/p>\n

P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed o n\u00e1kupu a prodeji zbo\u017e\u00ed u nepl\u00e1tce DPH<\/h3>\n

\u00da\u010detn\u00ed jednotka, nepl\u00e1tce DPH, nakoup\u00ed v hotovosti od pl\u00e1tce DPH zbo\u017e\u00ed za 121 000 K\u010d (100 000 K\u010d + DPH 21%). Ve stejn\u00e9m m\u011bs\u00edci prod\u00e1 zbo\u017e\u00ed v hotovosti za 242 000 K\u010d. Z\u00e1soby \u00fa\u010dtuje zp\u016fsobem B<\/a>.<\/p>\n\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
121 000<\/td>\nKoup\u011b zbo\u017e\u00ed v hotovosti<\/td>\n504<\/td>\n211<\/td>\n<\/tr>\n
242 000<\/td>\nProdej zbo\u017e\u00ed v hotovosti<\/td>\n211<\/td>\n604<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed o n\u00e1kupu a prodeji zbo\u017e\u00ed u pl\u00e1tce DPH<\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, nakoup\u00ed v hotovosti od jin\u00e9ho pl\u00e1tce DPH zbo\u017e\u00ed za 121 000 K\u010d (100 000 K\u010d + DPH 21%). Ve stejn\u00e9m m\u011bs\u00edci prod\u00e1 zbo\u017e\u00ed v hotovosti za 242 000 K\u010d (200 000 K\u010d + DPH 21%). Z\u00e1soby \u00fa\u010dtuje zp\u016fsobem B.<\/p>\n\n\n\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
100 000<\/td>\nKoup\u011b zbo\u017e\u00ed v hotovosti<\/td>\n504<\/td>\n211<\/td>\n<\/tr>\n
21 000<\/td>\nDPH na vstupu<\/td>\n343.1<\/td>\n211<\/td>\n<\/tr>\n
200 000<\/td>\nProdej zbo\u017e\u00ed v hotovosti<\/td>\n211<\/td>\n604<\/td>\n<\/tr>\n
42 000<\/td>\nDPH na v\u00fdstupu<\/td>\n211<\/td>\n343.2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pou\u017eit\u00e9 \u00fa\u010dty:
\n211 Pen\u00edze v pokladn\u011b
\n504 N\u00e1klady na nakoupen\u00e9 zbo\u017e\u00ed
\n604 V\u00fdnosy z prodeje zbo\u017e\u00ed
\n343.1 DPH na vstupu
\n343.2 DPH na v\u00fdstupu <\/p>\n

Jak \u00fa\u010dtovat tuzemsk\u00e9 dod\u00e1vky bez n\u00e1roku na odpo\u010det DPH?<\/h2>\n

Mohou nastat situace, kdy pl\u00e1tce nem\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det DPH<\/a> (p\u0159\u00edpadn\u011b m\u016f\u017ee uplatnit jen \u010d\u00e1ste\u010dn\u00fd n\u00e1rok na odpo\u010det), p\u0159esto\u017ee je DPH na da\u0148ov\u00e9m dokladu spr\u00e1vn\u011b vy\u010d\u00edslena. V takov\u00e9m p\u0159\u00edpad\u011b se DPH stane sou\u010d\u00e1st\u00ed ceny nakupovan\u00fdch z\u00e1sob, majetku nebo slu\u017eby.<\/p>\n

P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f na reprezentaci u pl\u00e1tce DPH<\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, nakoupila na jedn\u00e1n\u00ed s obchodn\u00edmi partnery alkoholick\u00e9 n\u00e1poje. Ceny byla 1 210 K\u010d (1000 K\u010d + DPH 21 %). Jedn\u00e1 se o n\u00e1klady na reprezentaci, u kter\u00fdch nevznik\u00e1 n\u00e1rok na odpo\u010det DPH na vstupu.<\/p>\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
1 210<\/td>\nN\u00e1kup alkoholu \u2013 n\u00e1klady na reprezentaci<\/td>\n513<\/td>\n211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pou\u017eit\u00e9 \u00fa\u010dty:
\n211 Pen\u00edze v pokladn\u011b
\n513 N\u00e1klady na reprezentaci<\/p>\n

Jak \u00fa\u010dtovat tuzemsk\u00e9 dod\u00e1vky v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti?<\/h2>\n

Za ur\u010dit\u00fdch okolnost\u00ed je pl\u00e1tce povinen p\u0159i uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed pou\u017e\u00edt re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/a>. Tento re\u017eim byl zaveden pro vybran\u00e1 pln\u011bn\u00ed s c\u00edlem zabr\u00e1nit da\u0148ov\u00fdm \u00fanik\u016fm. P\u0159i uplatn\u011bn\u00ed re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti dodavatel svou cenu nenav\u00fd\u0161\u00ed o DPH. Povinnost p\u0159iznat DPH m\u00e1 toti\u017e odb\u011bratel, kter\u00fd m\u016f\u017ee p\u0159i spln\u011bn\u00ed podm\u00ednek stanoven\u00fdch v z\u00e1kon\u011b od DPH uplatnit tak\u00e9 n\u00e1rok na odpo\u010det. <\/p>\n

P\u0159\u00edklad \u2013 re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti u dodavatele a odb\u011bratele <\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, oprav\u00ed st\u0159echu na v\u00fdrobn\u00ed hale jin\u00e9ho pl\u00e1tce DPH. Cena byla dohodnuta na \u010d\u00e1stku 100 000 K\u010d bez DPH. Pln\u011bn\u00ed spad\u00e1 do re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed u dodavatele<\/p>\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
100 000<\/td>\nVystaven\u00e1 faktura za opravu st\u0159echu<\/td>\n311<\/td>\n602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Na faktu\u0159e bude uvedeno \u201eda\u0148 odvede z\u00e1kazn\u00edk\u201c.<\/p>\n

 <\/p>\n

\u00da\u010dtov\u00e1n\u00ed u odb\u011bratele<\/p>\n\n\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
100 000<\/td>\nP\u0159ijat\u00e1 faktura za opravu st\u0159echu<\/td>\n511<\/td>\n321<\/td>\n<\/tr>\n
21 000<\/td>\nPovinnost p\u0159iznat DPH<\/td>\n395<\/td>\n343.2<\/td>\n<\/tr>\n
21 000<\/td>\nN\u00e1rok na odpo\u010det DPH<\/td>\n343.1<\/td>\n395<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pou\u017eit\u00e9 \u00fa\u010dty:
\n311 Pohled\u00e1vky z obchodn\u00edch vztah\u016f
\n321 Z\u00e1vazky z obchodn\u00edch vztah\u016f
\n511 N\u00e1klady na opravy
\n602 V\u00fdnosy z prodeje slu\u017eeb
\n343.1 DPH na vstupu
\n343.2 DPH na v\u00fdstupu
\n395 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/p>\n

Jak \u00fa\u010dtovat dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu nebo v\u00fdvoz zbo\u017e\u00ed?<\/h2>\n

Spln\u00ed-li pl\u00e1tce p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed<\/a> do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu nebo v\u00fdvozu zbo\u017e\u00ed podm\u00ednky uveden\u00e9 v z\u00e1kon\u011b o DPH, m\u016f\u017ee takov\u00e9 dod\u00e1vky od DPH osvobodit<\/a>. <\/p>\n

P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed dod\u00e1vky zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU p\u0159i spln\u011bn\u00ed podm\u00ednek pro osvobozen\u00ed od DPH<\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, prodala zbo\u017e\u00ed, kter\u00e9 podl\u00e9h\u00e1 sazb\u011b DPH<\/a> ve v\u00fd\u0161i 21%, polsk\u00e9mu obchodn\u00edmu partnerovi. P\u0159i dod\u00e1vce byly spln\u011bny podm\u00ednky pro osvobozen\u00ed od DPH. Cena bez DPH byla dohodnuta na 10 000 K\u010d. <\/p>\n

\u00da\u010dtov\u00e1n\u00ed u dodavatele<\/p>\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
10 000<\/td>\nVystaven\u00e1 faktura za zbo\u017e\u00ed<\/td>\n311<\/td>\n604<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Na faktu\u0159e bude uveden d\u016fvod osvobozen\u00ed od DPH s odvol\u00e1vkou na p\u0159\u00edslu\u0161n\u00e9 ustanoven\u00ed z\u00e1kona o DPH (v tomto p\u0159\u00edpad\u011b \u00a7 64 z\u00e1kona o DPH<\/a>).<\/p>\n

P\u0159\u00edklad \u2013 \u00fa\u010dtov\u00e1n\u00ed dod\u00e1vky zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU p\u0159i nespln\u011bn\u00ed podm\u00ednek pro osvobozen\u00ed od DPH<\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, prodala zbo\u017e\u00ed, kter\u00e9 podl\u00e9h\u00e1 sazb\u011b DPH ve v\u00fd\u0161i 21%, polsk\u00e9mu obchodn\u00edmu partnerovi. Polsk\u00fd obchodn\u00ed partner si vyzvedl zbo\u017e\u00ed na pobo\u010dce v Ostrav\u011b. Na z\u00e1klad\u011b jedn\u00e1n\u00ed s obchodn\u00edm partnerem \u00fa\u010detn\u00ed jednotka do\u0161la k z\u00e1v\u011bru, \u017ee nebudou napln\u011bny podm\u00ednky pro osvobozen\u00ed od DPH. Cena bez DPH byla dohodnuta na 10 000 K\u010d. <\/p>\n

\u00da\u010dtov\u00e1n\u00ed u dodavatele<\/p>\n\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
10 000<\/td>\nVystaven\u00e1 faktura za zbo\u017e\u00ed \u2013 z\u00e1klad DPH<\/td>\n311<\/td>\n604<\/td>\n<\/tr>\n
2 100<\/td>\nVystaven\u00e1 faktura za zbo\u017e\u00ed \u2013 DPH <\/td>\n311<\/td>\n343<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pou\u017eit\u00e9 \u00fa\u010dty:
\n311 Pohled\u00e1vky z obchodn\u00edch vztah\u016f
\n604 V\u00fdnosy z prodeje zbo\u017e\u00ed
\n343 DPH na v\u00fdstupu<\/p>\n

Jak \u00fa\u010dtovat po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu do tuzemska?<\/h2>\n

Po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/a> do tuzemska nen\u00ed jak\u00fdkoliv n\u00e1kup v jin\u00e9m st\u00e1t\u011b EU. Je pot\u0159eba naplnit definici uvedenou v \u00a716 z\u00e1kona DPH<\/a>. Povinnost p\u0159iznat DPH m\u00e1 tuzemsk\u00fd pl\u00e1tce, kter\u00fd m\u016f\u017ee p\u0159i spln\u011bn\u00ed podm\u00ednek stanoven\u00fdch v z\u00e1kon\u011b od DPH uplatnit tak\u00e9 n\u00e1rok na odpo\u010det.<\/p>\n

P\u0159\u00edklad \u2013 po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu <\/h3>\n

\u00da\u010detn\u00ed jednotka, pl\u00e1tce DPH, nakoupila materi\u00e1l od osoby registrovan\u00e9 k DPH na Slovensku, a nechala jej p\u0159epravit ze Slovenska do Ostravy, kde jej bude d\u00e1le zpracov\u00e1vat. Cena byla dohodnuta na \u010d\u00e1stku 100 000 K\u010d bez DPH.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed u tuzemsk\u00e9ho odb\u011bratele<\/p>\n\n\n\n\n\n\n\n
\u010c\u00e1stka K\u010d<\/td>\nPopis<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
100 000<\/td>\nP\u0159ijat\u00e1 faktura za materi\u00e1l (\u00fa\u010dtov\u00e1n\u00ed zp\u016fsobem B)<\/td>\n501<\/td>\n321<\/td>\n<\/tr>\n
21 000<\/td>\nPovinnost p\u0159iznat DPH<\/td>\n395<\/td>\n343.2<\/td>\n<\/tr>\n
21 000<\/td>\nN\u00e1rok na odpo\u010det DPH<\/td>\n343.1<\/td>\n395<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pou\u017eit\u00e9 \u00fa\u010dty:
\n321 Z\u00e1vazky z obchodn\u00edch vztah\u016f
\n501 Spot\u0159eba materi\u00e1lu
\n343.1 DPH na vstupu
\n343.2 DPH na v\u00fdstupu
\n395 Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/p>\n

Jak \u00fa\u010dtovat dovoz zbo\u017e\u00ed? <\/h2>\n

P\u0159i spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v z\u00e1kon\u011b o DPH vznik\u00e1 pl\u00e1tci p\u0159i dovozu povinnost p\u0159iznat da\u0148 v \u010cR (\u00a7 23 z\u00e1kona o DPH<\/a>), a p\u0159\u00edpadn\u011b i n\u00e1rok na odpo\u010det. \u00da\u010dtov\u00e1n\u00ed bude obdobn\u00e9 jako ve v\u00fd\u0161e uveden\u00e9m p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu s t\u00edm rozd\u00edlem, \u017ee z\u00e1kladem pro v\u00fdpo\u010det DPH nebude pouh\u00e1 kupn\u00ed cena. Z\u00e1klad DPH je pot\u0159eba vypo\u010d\u00edtat speci\u00e1ln\u00edm zp\u016fsobem uveden\u00fdm v \u00a738 z\u00e1kona o DPH<\/a>.<\/p>\n\n