{"id":6817,"date":"2018-08-13T00:00:00","date_gmt":"2018-08-13T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/uskutecneni-zdanitelneho-plneni-pri-poskytovani-dlouhotrvajicich-sluzeb\/"},"modified":"2018-08-13T00:00:00","modified_gmt":"2018-08-13T00:00:00","slug":"uskutecneni-zdanitelneho-plneni-pri-poskytovani-dlouhotrvajicich-sluzeb","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/uskutecneni-zdanitelneho-plneni-pri-poskytovani-dlouhotrvajicich-sluzeb\/","title":{"rendered":"Uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed p\u0159i poskytov\u00e1n\u00ed dlouhotrvaj\u00edc\u00edch slu\u017eeb"},"content":{"rendered":"\n<p>V\u00edte jak \u010dasto fakturovat opakovan\u00e9 pln\u011bn\u00ed? Novela z\u00e1kona o DPH p\u0159inesla v tomto ohledu nejasnosti.<\/p>\n<p>&nbsp;<\/p>\n<p>1. 7. 2017 ve\u0161la v platnost novela z\u00e1kona o DPH, kter\u00e1 se dotkla i tzv. opakovan\u00e9ho pln\u011bn\u00ed (\u00a7 21 odst. 8). D\u016fvodov\u00e1 zpr\u00e1va pouze up\u0159es\u0148uje, \u017ee by se ustanoven\u00ed m\u011blo t\u00fdkat zejm\u00e9na opakovan\u00e9ho dod\u00e1v\u00e1n\u00ed zbo\u017e\u00ed stejn\u00e9ho druhu \u010di poskytov\u00e1n\u00ed slu\u017eeb stejn\u00e9 povahy nap\u0159. v\u00fdkup masa nebo ml\u00e9ka, svoz odpadk\u016f, p\u0159epravn\u00ed slu\u017eby nebo poskytov\u00e1n\u00ed \u00fa\u010detn\u00edch slu\u017eeb. Aplikace bude tedy z\u00e1viset i na formulaci smlouvy.<\/p>\n<p>Bude-li ve smlouv\u011b dohodnuta frekvence fakturace, nap\u0159. \u010dtvrtletn\u011b, bez ohledu, zda poskytov\u00e1n\u00ed slu\u017eby d\u00e1le pokra\u010duje, nov\u00e9 zn\u011bn\u00ed opakovan\u00e9ho pln\u011bn\u00ed by se nem\u011blo pou\u017e\u00edt. Tato situace je dle na\u0161eho n\u00e1zoru obdobn\u00e1 i u smlouvy o d\u00edlo. Pokud v\u0161ak budou ve smlouv\u011b o d\u00edlo stanovena d\u00edl\u010d\u00ed pln\u011bn\u00ed, bude se den uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed \u0159\u00eddit standardn\u011b podle \u00a7 21 odst. 7, tzn. datem uveden\u00fdm ve smlouv\u011b pop\u0159. dnem p\u0159evzet\u00ed d\u00edla \u010di jeho \u010d\u00e1sti.<\/p>\n<p>Nejistotu p\u0159i fakturaci je mo\u017en\u00e9 alespo\u0148 z \u010d\u00e1sti eliminovat z\u00e1lohov\u00fdmi platbami, ze kter\u00fdch je dodavatel povinnen odv\u00e9st da\u0148 a vylou\u010dit tak pochybnost finan\u010dn\u00edho \u00fa\u0159adu ohledn\u011b odvodu DPH.<\/p>\n<p>P\u0159ipravovan\u00e1 rozs\u00e1hl\u00e1 novela k tomuto ustanoven\u00ed nep\u0159inese mnoho zm\u011bn. Jedinou novinkou k \u00a721 odst. 8 bude, \u017ee z povinnosti p\u0159iznat da\u0148 p\u0159i poskytnut\u00ed slu\u017eby prob\u00edhaj\u00edc\u00ed d\u00e9le ne\u017e rok je vylou\u010deno pln\u011bn\u00ed advok\u00e1ta, kter\u00fd byl ve v\u011bci ustanoven nebo ur\u010den k poskytnut\u00ed pr\u00e1vn\u00ed slu\u017eby, jeliko\u017e jeho odm\u011bnu hrad\u00ed st\u00e1t.<\/p>\n<p>  Zdroj: Z\u00e1kon \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00edte jak \u010dasto fakturovat opakovan\u00e9 pln\u011bn\u00ed? Novela z\u00e1kona o DPH p\u0159inesla v tomto ohledu nejasnosti. &nbsp; 1. 7. 2017 ve\u0161la v platnost novela z\u00e1kona o DPH, kter\u00e1 se dotkla i tzv. opakovan\u00e9ho pln\u011bn\u00ed (\u00a7 21 odst. 8). D\u016fvodov\u00e1 zpr\u00e1va pouze up\u0159es\u0148uje, \u017ee by se ustanoven\u00ed m\u011blo t\u00fdkat zejm\u00e9na opakovan\u00e9ho dod\u00e1v\u00e1n\u00ed zbo\u017e\u00ed stejn\u00e9ho druhu \u010di poskytov\u00e1n\u00ed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5464,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6817","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6817"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6817\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5464"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}