V \u010dervnu byl schv\u00e1len\u00fd tzv. da\u0148ov\u00fd bal\u00ed\u010dek, v r\u00e1mci kter\u00e9ho byly odsouhlasen\u00e9 zm\u011bny z\u00e1kona o DPH platn\u00e9 od 1.1.2019.<\/p>\n
\u00dapravou pro\u0161lo i ustanoven\u00ed o souhrnn\u00e9m da\u0148ov\u00e9m dokladu. Tato zm\u011bna pom\u016f\u017ee p\u0159i vystavov\u00e1n\u00ed da\u0148ov\u00e9ho dokladu k uskute\u010dn\u011bn\u00e9mu pln\u011bn\u00ed, ke kter\u00e9mu byla p\u0159ijata z\u00e1lohov\u00e1 platba.<\/p>\n
Ji\u017e od 1.7.2017 do\u0161lo k nov\u00e9 formulaci pravidla pro stanoven\u00ed povinnosti p\u0159iznat da\u0148 p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed a poskytnut\u00ed slu\u017eby. S t\u00edmto ustanoven\u00edm souvis\u00ed i podm\u00ednky pro vystaven\u00ed souhrnn\u00e9ho da\u0148ov\u00e9ho dokladu.<\/p>\n
V sou\u010dasn\u00e9 dob\u011b nen\u00ed mo\u017en\u00e9 vystavovat souhrnn\u00fd da\u0148ov\u00fd doklad jako da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 z\u00e1lohov\u00e9 platb\u011b sou\u010dasn\u011b s vy\u00fa\u010dtov\u00e1n\u00edm uskute\u010dn\u011bn\u00e9ho pln\u011bn\u00ed. Da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 z\u00e1loze se mus\u00ed vystavit samostatn\u011b a to do 15 dn\u016f ode dne jej\u00edho p\u0159ijet\u00ed. V r\u00e1mci schv\u00e1len\u00ed tzv. da\u0148ov\u00e9ho bal\u00ed\u010dku byl upraven i \u00a7 31b z\u00e1kona o DPH a od 1.1.2019 bude tedy mo\u017en\u00e9 vystavit souhrnn\u00fd da\u0148ov\u00fd doklad na uskute\u010dn\u011bn\u00e9 pln\u011bn\u00ed a k n\u011bmu p\u0159ijatou platbu v jednom m\u011bs\u00edci.<\/p>\n
P\u0159\u00edklad:<\/p>\n
Tuzemsk\u00fd m\u011bs\u00ed\u010dn\u00ed pl\u00e1tce DPH m\u00e1 sjednanou smlouvu se spole\u010dnost\u00ed se s\u00eddlem v \u010cR na pravidelnou dod\u00e1vku zbo\u017e\u00ed, kter\u00e1 se bude vy\u00fa\u010dtov\u00e1vat pr\u016fb\u011b\u017en\u011b. 5. \u010dervna obdr\u017eela spole\u010dnost z\u00e1lohovou platbu ve v\u00fd\u0161i 20 tis. K\u010d. K dod\u00e1vce zbo\u017e\u00ed do\u0161lo a\u017e 25. \u010dervna. <\/p>\n
Vystaven\u00ed doklad\u016f za sou\u010dasn\u00e9ho zn\u011bn\u00ed z\u00e1kona: <\/span><\/p>\n Tuzemsk\u00fd pl\u00e1ce mus\u00ed do 15 dn\u016f ode dne p\u0159ijet\u00ed z\u00e1lohy vystavit da\u0148ov\u00fd doklad, tzn. do 20. \u010dervna. Na z\u00e1klad\u011b tohoto da\u0148ov\u00e9ho dokladu si m\u016f\u017ee odb\u011bratel n\u00e1rokovat odpo\u010det DPH. D\u00e1le mus\u00ed tuzemsk\u00fd pl\u00e1tce do 15 dn\u016f ode dne uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed vystavit \u0159\u00e1dn\u00fd da\u0148ov\u00fd doklad k dod\u00e1vce zbo\u017e\u00ed, ve kter\u00e9m vy\u00fa\u010dtuje p\u0159ijatou z\u00e1lohu a odveden\u00e9 DPH, tzn. do 10. \u010dervence. <\/p>\n Mo\u017enost vystaven\u00ed doklad\u016f po p\u0159ijet\u00ed novely z\u00e1kona od 1.1.2019:<\/span> <\/p>\n Jeliko\u017e do\u0161lo k p\u0159ijet\u00ed z\u00e1lohov\u00e9 platby a uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed v jednom m\u011bs\u00edci, bude mo\u017en\u00e9 podle novely \u00a7 31b vystavit jeden souhrnn\u00fd da\u0148ov\u00fd doklad a to do 15 dn\u016f od konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce ve kter\u00e9m byla p\u0159ijata \u00faplata nebo se uskute\u010dnilo zdaniteln\u00e9 pln\u011bn\u00ed.<\/p>\n Je v\u0161ak t\u0159eba d\u00e1t pozor, zda m\u00e1 pl\u00e1tce DPH povinnost p\u0159iznat da\u0148 z p\u0159ijat\u00e9 z\u00e1lohy. Pokud nap\u0159. prod\u00e1v\u00e1 tuzemsk\u00fd pl\u00e1tce zbo\u017e\u00ed n\u011bmeck\u00e9 spole\u010dnosti registrovan\u00e9 k dani v N\u011bmecku, pak tuzemsk\u00fd pl\u00e1tce DPH nevystav\u00ed da\u0148ov\u00fd doklad p\u0159i p\u0159ijet\u00ed z\u00e1lohov\u00e9 platby, ale a\u017e p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed, tedy p\u0159i uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n Zdroj: z\u00e1kon \u010d. 235\/2004 Sb., o dani z p\u0159idan\u00e9 hodnoty Informace GF\u0158 k aplikaci ustanoven\u00ed \u00a7 20a z\u00e1kona o DPH<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" V \u010dervnu byl schv\u00e1len\u00fd tzv. da\u0148ov\u00fd bal\u00ed\u010dek, v r\u00e1mci kter\u00e9ho byly odsouhlasen\u00e9 zm\u011bny z\u00e1kona o DPH platn\u00e9 od 1.1.2019. \u00dapravou pro\u0161lo i ustanoven\u00ed o souhrnn\u00e9m da\u0148ov\u00e9m dokladu. Tato zm\u011bna pom\u016f\u017ee p\u0159i vystavov\u00e1n\u00ed da\u0148ov\u00e9ho dokladu k uskute\u010dn\u011bn\u00e9mu pln\u011bn\u00ed, ke kter\u00e9mu byla p\u0159ijata z\u00e1lohov\u00e1 platba. Ji\u017e od 1.7.2017 do\u0161lo k nov\u00e9 formulaci pravidla pro stanoven\u00ed povinnosti p\u0159iznat […]<\/p>\n","protected":false},"author":1,"featured_media":5465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6862","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\/6862","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=6862"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5465"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}