Op\u011bt se p\u0159ibl\u00ed\u017eil konec roku a s n\u00edm spojen\u00e9 rozes\u00edl\u00e1n\u00ed p\u0159\u00e1n\u00ed do nov\u00e9ho roku a p\u0159ed\u00e1v\u00e1n\u00ed v\u00e1no\u010dn\u00edch d\u00e1rk\u016f firemn\u00edm klient\u016fm. Proto se dnes zam\u011b\u0159\u00edme na v\u00e1no\u010dn\u00ed d\u00e1rky z pohledu dan\u011b z p\u0159idan\u00e9 hodnoty a z pohledu dan\u011b z p\u0159\u00edjm\u016f. <\/p>\n
Obecn\u011b lze \u0159\u00edci, \u017ee d\u00e1rky a reprezentace jsou neda\u0148ov\u00fdmi n\u00e1klady.<\/p>\n
Existuj\u00ed v\u0161ak v\u00fdjimky, kter\u00e9 umo\u017en\u00ed n\u00e1klady za\u0159adit do da\u0148ov\u00fdch a umo\u017en\u00ed z\u00e1rove\u0148 odpo\u010det DPH.<\/p>\n
Z pohledu DPH<\/p>\n
Podm\u00ednkou pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH je u d\u00e1rk\u016f cena do 500 K\u010d bez DPH, p\u0159itom nez\u00e1le\u017e\u00ed, zda je d\u00e1rek opat\u0159en n\u00e1zvem spole\u010dnosti, v\u00fdrobku nebo slu\u017eby. D\u016fle\u017eit\u00e9 je, \u017ee byl poskytnut v r\u00e1mci ekonomick\u00e9 \u010dinnosti dle \u00a7 13 odst. 8 p\u00edsm. c) z\u00e1kona o DPH.<\/p>\n
P\u0159\u00edklad:<\/p>\n
Spole\u010dnost poskytuje klient\u016fm kalend\u00e1\u0159e s logem spole\u010dnosti v cen\u011b do 500 K\u010d bez DPH \u2013 jde o da\u0148ov\u011b uznateln\u00fd v\u00fddaj, u kter\u00e9ho si spole\u010dnost m\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det DPH. U kalend\u00e1\u0159\u016f bez loga, op\u011bt s cenou do 500 K\u010d bez DPH p\u016fjde o neda\u0148ov\u00fd n\u00e1klad, ale bude zachov\u00e1n n\u00e1rok na odpo\u010det DPH.<\/p>\n
Z pohledu dan\u011b z p\u0159\u00edjm\u016f<\/p>\n
P\u0159ed\u00e1v\u00e1me-li v\u00e1no\u010dn\u00ed d\u00e1rky opat\u0159en\u00e9 logem spole\u010dnosti, ochrannu zn\u00e1mkou nebo n\u00e1zvem prod\u00e1van\u00e9ho v\u00fdrobku \u010di poskytovan\u00e9 slu\u017eby viz p\u0159\u00edklad kalend\u00e1\u0159e s logem \u2013 jde o reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bt a takov\u00fd d\u00e1rek se pova\u017euje ze da\u0148ov\u011b uznateln\u00fd v\u00fddaj pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f. Podm\u00ednkou je zde op\u011bt hodnota d\u00e1rku do 500 K\u010d bez DPH. D\u00e1rky bez v\u00fd\u0161e uvedn\u00fdch \u00fadaj\u016f (logo apod.) nelze pova\u017eovat za reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty a p\u016fjde tedy o n\u00e1klady na reprezentaci, kter\u00e9 jsou dle \u00a7 25 odst. 1 p\u00edsm. t) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f n\u00e1klady neda\u0148ov\u00e9.<\/p>\n
P\u0159\u00edklad:<\/p>\n
Klient\u016fm jako v\u00e1no\u010dn\u00ed d\u00e1rek p\u0159ed\u00e1v\u00e1me v\u00edna bez loga spole\u010dnosti \u2013 v tomto p\u0159\u00edpad\u011b jde o reprezetaci a n\u00e1klad bude neda\u0148ov\u00fd. Pokud cena v\u00edna nep\u0159ekro\u010d\u00ed limit 500 K\u010d bez DPH, bude mo\u017en\u00e9 alespo\u0148 uplatnit n\u00e1rok na odpo\u010det DPH.<\/p>\n
Zdroj: z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f z\u00e1kon \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty www. port\u00e1l.pohoda.cz<\/p>\n
<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Op\u011bt se p\u0159ibl\u00ed\u017eil konec roku a s n\u00edm spojen\u00e9 rozes\u00edl\u00e1n\u00ed p\u0159\u00e1n\u00ed do nov\u00e9ho roku a p\u0159ed\u00e1v\u00e1n\u00ed v\u00e1no\u010dn\u00edch d\u00e1rk\u016f firemn\u00edm klient\u016fm. Proto se dnes zam\u011b\u0159\u00edme na v\u00e1no\u010dn\u00ed d\u00e1rky z pohledu dan\u011b z p\u0159idan\u00e9 hodnoty a z pohledu dan\u011b z p\u0159\u00edjm\u016f. Obecn\u011b lze \u0159\u00edci, \u017ee d\u00e1rky a reprezentace jsou neda\u0148ov\u00fdmi n\u00e1klady. Existuj\u00ed v\u0161ak v\u00fdjimky, kter\u00e9 umo\u017en\u00ed n\u00e1klady […]<\/p>\n","protected":false},"author":1,"featured_media":5469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6838","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\/6838","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=6838"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5469"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}