{"id":17308,"date":"2026-05-11T14:22:52","date_gmt":"2026-05-11T14:22:52","guid":{"rendered":"https:\/\/lynx.legal\/?p=17308"},"modified":"2026-05-13T13:56:28","modified_gmt":"2026-05-13T13:56:28","slug":"dph-pri-dovozu-zbozi-pres-jiny-stat-eu-kde-vznika-danova-povinnost","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/dph-pri-dovozu-zbozi-pres-jiny-stat-eu-kde-vznika-danova-povinnost\/","title":{"rendered":"DPH p\u0159i dovozu zbo\u017e\u00ed p\u0159es jin\u00fd st\u00e1t EU: kde vznik\u00e1 da\u0148ov\u00e1 povinnost"},"content":{"rendered":"\n<h6 class=\"wp-block-heading\"><strong>Jak se uplat\u0148uje DPH p\u0159i dovozu zbo\u017e\u00ed z t\u0159et\u00edch zem\u00ed p\u0159es jin\u00fd st\u00e1t EU ne\u017e je m\u00edsto skute\u010dn\u00e9 spot\u0159eby a jak\u00e9 povinnosti maj\u00ed dovozce a kone\u010dn\u00fd odb\u011bratel. Rozhoduj\u00edc\u00ed pro DPH nen\u00ed m\u00edsto dovozu, ale m\u00edsto skute\u010dn\u00e9 spot\u0159eby.<\/strong><\/h6>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kde vznik\u00e1 da\u0148ov\u00e1 povinnost<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci EU m\u016f\u017ee nastat situace, kdy je zbo\u017e\u00ed dovezeno z t\u0159et\u00ed zem\u011b do jednoho \u010dlensk\u00e9ho st\u00e1tu, ale ur\u010deno ke spot\u0159eb\u011b v jin\u00e9m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Z pohledu DPH je rozhoduj\u00edc\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>m\u00edsto skute\u010dn\u00e9 spot\u0159eby<\/li>\n\n\n\n<li>nikoliv m\u00edsto fyzick\u00e9ho vstupu zbo\u017e\u00ed do EU<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak funguje osvobozen\u00ed p\u0159i dovozu<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud je zbo\u017e\u00ed po dovozu p\u0159epraveno do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu a po\u0159izovatel je tam registrov\u00e1n k DPH, m\u016f\u017ee b\u00fdt dovoz v zemi vstupu osvobozen od DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V praxi to znamen\u00e1 nap\u0159\u00edklad:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zbo\u017e\u00ed je dovezeno do N\u011bmecka<\/li>\n\n\n\n<li>ur\u010deno je pro spot\u0159ebu v \u010cesk\u00e9 republice<\/li>\n\n\n\n<li>\u2192 <strong>neodv\u00e1d\u00ed se<\/strong> n\u011bmeck\u00e1 DPH<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Podm\u00ednkou pro osvobozen\u00ed od n\u011bmeck\u00e9 DPH je prok\u00e1z\u00e1n\u00ed, \u017ee zbo\u017e\u00ed bylo skute\u010dn\u011b p\u0159epraveno do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-ae93f8f5be8c2edece44862b5e24a6b6\" style=\"color:#289b41\"><strong>Jak se DPH uplatn\u00ed v zemi ur\u010den\u00ed<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V zemiur\u010den\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>odb\u011bratel p\u0159izn\u00e1v\u00e1 po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/li>\n\n\n\n<li>DPH odv\u00e1d\u00ed v&nbsp;\u010cesk\u00e9 republice v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti (tzv. reverse charg\u00e9)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stejn\u00fd princip plat\u00ed pro jakoukoli kombinaci \u010dlensk\u00fdch st\u00e1t\u016f <\/strong>\u2013 da\u0148ov\u00e1 povinnost v\u017edy vznik\u00e1 v zemi, kam je zbo\u017e\u00ed skute\u010dn\u011b dopraveno a vyu\u017eito. Dovozce nebo kone\u010dn\u00fd odb\u011bratel v zemi ur\u010den\u00ed m\u00e1 povinnost vyk\u00e1zat po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu a uplatnit DPH v p\u0159\u00edslu\u0161n\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Role fisk\u00e1ln\u00edho z\u00e1stupce<\/h6>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud dovozce nen\u00ed registrov\u00e1n k DPH v zemi vstupu do EU, m\u016f\u017ee vyu\u017e\u00edt slu\u017eeb fisk\u00e1ln\u00edho z\u00e1stupce.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Fisk\u00e1ln\u00ed z\u00e1stupce:<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jedn\u00e1 jm\u00e9nem dovozce<\/li>\n\n\n\n<li>zaji\u0161\u0165uje spln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed v&nbsp;zemi dovozu<\/li>\n\n\n\n<li>umo\u017e\u0148uje p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti do zem\u011b ur\u010den\u00ed<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pro kone\u010dn\u00e9ho odb\u011bratele to znamen\u00e1, \u017ee nehl\u00e1s\u00ed dovoz, ale vykazuje pouze po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-background has-link-color has-border-color has-fixed-layout\" style=\"background-color:#f5fef0;border-color:#f5fef0;border-width:20px\"><tbody><tr><td><strong>NA CO SI D\u00c1T POZOR<br><\/strong><br>Pro uplatn\u011bn\u00ed osvobozen\u00ed je nutn\u00e9 splnit form\u00e1ln\u00ed po\u017eadavky, zejm\u00e9na:<br><br>\u2192 dolo\u017een\u00ed p\u0159epravy (nap\u0159. CMR, potvrzen\u00ed o p\u0159evzet\u00ed, p\u0159epravn\u00ed smlouvy)<br>\u2192 soulad mezi fakturac\u00ed, evidenc\u00ed DPH a hl\u00e1\u0161en\u00edmi VIES<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Nespln\u011bn\u00ed t\u011bchto podm\u00ednek m\u016f\u017ee v\u00e9st k dom\u011b\u0159en\u00ed DPH v zemi dovozu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-9427b3d5d999a90cfe23835e31f79525\" style=\"color:#289b41\"><strong>Z\u00e1v\u011br pro praxi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159eshrani\u010dn\u00ed dovoz zbo\u017e\u00ed vy\u017eaduje koordinaci mezi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fa\u010detnictv\u00edm<\/li>\n\n\n\n<li>logistikou<\/li>\n\n\n\n<li>da\u0148ovou evidenc\u00ed<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00edlem je spr\u00e1vn\u011b p\u0159iznat DPH v zemi skute\u010dn\u00e9 spot\u0159eby, aby se p\u0159ede\u0161lo dvoj\u00edmu zdan\u011bn\u00ed nebo p\u0159\u00edpadn\u00e9 ztr\u00e1t\u011b n\u00e1roku na osvobozen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autor: Roman Palmin, <a href=\"https:\/\/lynx.legal\/cs\/oblasti-praxe\/dodrzovani-predpisu\/\" data-type=\"link\" data-id=\"https:\/\/lynx.legal\/cs\/oblasti-praxe\/dodrzovani-predpisu\/\">Senior Tax Consultant<\/a> LYNX (Czech Republic)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Zdroj: <\/em><br><em>Sm\u011brnice Rady 2006\/112\/ES<br>Z\u00e1kon o DPH \u010d. 235\/2004 Sb<\/em>.<br><em>Tiskov\u00e1 zpr\u00e1va Finan\u010dn\u00ed spr\u00e1vy:<\/em> <a href=\"https:\/\/financnisprava.gov.cz\/cs\/financni-sprava\/media-a-verejnost\/tiskove-zpravy-gfr\/tiskove-zpravy-2022\/fs-posilila-nastroje-pro-odhalovani-kraceni-dani\" target=\"_blank\" rel=\"noopener\">https:\/\/financnisprava.gov.cz\/cs\/financni-sprava\/media-a-verejnost\/tiskove-zpravy-gfr\/tiskove-zpravy-2022\/fs-posilila-nastroje-pro-odhalovani-kraceni-dani<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak se uplat\u0148uje DPH p\u0159i dovozu zbo\u017e\u00ed z t\u0159et\u00edch zem\u00ed p\u0159es jin\u00fd st\u00e1t EU ne\u017e je m\u00edsto skute\u010dn\u00e9 spot\u0159eby a jak\u00e9 povinnosti maj\u00ed dovozce a kone\u010dn\u00fd odb\u011bratel. Rozhoduj\u00edc\u00ed pro DPH nen\u00ed m\u00edsto dovozu, ale m\u00edsto skute\u010dn\u00e9 spot\u0159eby. Kde vznik\u00e1 da\u0148ov\u00e1 povinnost V r\u00e1mci EU m\u016f\u017ee nastat situace, kdy je zbo\u017e\u00ed dovezeno z t\u0159et\u00ed zem\u011b do [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":17309,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[73],"tags":[],"class_list":["post-17308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-cs"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/17308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=17308"}],"version-history":[{"count":24,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/17308\/revisions"}],"predecessor-version":[{"id":17424,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/17308\/revisions\/17424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/17309"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=17308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=17308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=17308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}