[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.eldo-cl.cz\/princip-dph-nespociva-pouze-v-jejim-zaplaceni-primo-pri-nakupu-v-obchode\/#Article","mainEntityOfPage":"https:\/\/www.eldo-cl.cz\/princip-dph-nespociva-pouze-v-jejim-zaplaceni-primo-pri-nakupu-v-obchode\/","headline":"Princip DPH nespo\u010d\u00edv\u00e1 pouze v jej\u00edm zaplacen\u00ed p\u0159\u00edmo p\u0159i n\u00e1kupu v obchod\u011b","name":"Princip DPH nespo\u010d\u00edv\u00e1 pouze v jej\u00edm zaplacen\u00ed p\u0159\u00edmo p\u0159i n\u00e1kupu v obchod\u011b","description":"Minim\u00e1ln\u011b desetinu hodnoty zbo\u017e\u00ed, p\u0159ev\u00e1\u017en\u011b ale 21 % v \u010cesk\u00e9 republice, tvo\u0159\u00ed da\u0148 z p\u0159idan\u00e9 hodnoty, velmi zn\u00e1m\u00e1 pod svoj\u00ed zkratkou DPH. I mal\u00e9 d\u00edt\u011b si na \u00fa\u010dtence dok\u00e1\u017ee v\u0161imnout t\u00e9to zkratky. Na rozd\u00edl od spot\u0159ebn\u00edch dan\u00edch, z jejich\u017e placen\u00ed se m\u016f\u017eeme snadn\u011bji odtrhnout, pokud","datePublished":"2018-06-21","dateModified":"2023-04-27","author":{"@type":"Person","@id":"https:\/\/www.eldo-cl.cz\/author\/#Person","name":"eldo-cl.cz\n","url":"https:\/\/www.eldo-cl.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/6b1978a802e1d2522476d4f1a954a19e989b74ba84b3e15a182efb651cc75097?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b1978a802e1d2522476d4f1a954a19e989b74ba84b3e15a182efb651cc75097?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"eldo-cl.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.eldo-cl.cz\/wp-content\/uploads\/img_a321668_w1707_t1532891835.jpg","url":"https:\/\/www.eldo-cl.cz\/wp-content\/uploads\/img_a321668_w1707_t1532891835.jpg","height":0,"width":0},"url":"https:\/\/www.eldo-cl.cz\/princip-dph-nespociva-pouze-v-jejim-zaplaceni-primo-pri-nakupu-v-obchode\/","about":["Pen\u00edze"],"wordCount":564,"articleBody":"Minim\u00e1ln\u011b desetinu hodnoty zbo\u017e\u00ed, p\u0159ev\u00e1\u017en\u011b ale 21 % v \u010cesk\u00e9 republice, tvo\u0159\u00ed da\u0148 z p\u0159idan\u00e9 hodnoty, velmi zn\u00e1m\u00e1 pod svoj\u00ed zkratkou DPH. I mal\u00e9 d\u00edt\u011b si na \u00fa\u010dtence dok\u00e1\u017ee v\u0161imnout t\u00e9to zkratky. Na rozd\u00edl od spot\u0159ebn\u00edch dan\u00edch, z jejich\u017e placen\u00ed se m\u016f\u017eeme snadn\u011bji odtrhnout, pokud nekou\u0159\u00edme, nepijeme alkohol a nevlastn\u00edme automobil. Akor\u00e1t v t\u00e9 elekt\u0159in\u011b se spot\u0159ebn\u00ed dan\u00ed nic neud\u011bl\u00e1me. Z t\u011bchto zm\u00edn\u011bn\u00fdch komodit se pr\u00e1v\u011b takov\u00e1to da\u0148 vyb\u00edr\u00e1. DPH se naopak vyb\u00edr\u00e1 \u00fapln\u011b p\u0159i ka\u017ed\u00e9m zaplacen\u00ed n\u00e1kupu, nikoli zvl\u00e1\u0161\u0165 jako nap\u0159\u00edklad p\u0159i placen\u00ed dan\u011b z p\u0159\u00edjmu podle podan\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.DPH je uvalena na ka\u017ed\u00fd n\u00e1kup, n\u011bkter\u00e9 komodity maj\u00ed ostatn\u00ed druhy dan\u00ed nav\u00edc V\u00fdrobn\u00ed cena cigaret tvo\u0159\u00ed pouh\u00fdch p\u00e1r korun. Zbytek ceny p\u0159edstavuj\u00ed dan\u011b. Zat\u00edmco my zaplat\u00edme kone\u010dnou cenu, v\u00fdrobci a zprost\u0159edkovatel\u00e9 mus\u00ed vytv\u00e1\u0159et tolik neobl\u00edbenou dokumentaci v\u010detn\u011b \u00fa\u010detnictv\u00ed a da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed. Ve\u0161ker\u00e9 f\u00e1ze od vyp\u011bstov\u00e1n\u00ed tab\u00e1ku po dod\u00e1n\u00ed filtr\u016f \u010di dutinek a\u017e po prodej koncov\u00fdm prodejc\u016fm jsou zvl\u00e1\u0161\u0165 zdan\u011bny a z\u00e1kon stanovuje jak\u00fdm zp\u016fsobem. Obecn\u011b plat\u00ed (pro v\u0161echno zbo\u017e\u00ed a v\u0161echny slu\u017eby), \u017ee u n\u011bjak\u00e9ho prodeje podle z\u00e1konu pl\u00e1tce DPH uplatn\u00ed pln\u011bn\u00ed s n\u00e1rokem na odpo\u010det, co\u017e znamen\u00e1, \u017ee o danou \u010d\u00e1stku se mu povinnost zaplatit sn\u00ed\u017e\u00ed. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b takov\u00fd n\u00e1rok nem\u00e1. \u010casto se st\u00e1v\u00e1, \u017ee pl\u00e1tce m\u00e1 povinnost p\u0159iznat da\u0148 a z\u00e1rove\u0148 pro stejnou transakci m\u00e1 n\u00e1rok na odpo\u010det \u2013 z t\u00e9to transakce tak zaplat\u00ed koncov\u011b nulovou da\u0148, zahrnout do p\u0159izn\u00e1n\u00ed v\u0161ak toto mus\u00ed.Jin\u00fd zp\u016fsob se prov\u00e1d\u00ed p\u0159i dovozu a po\u0159\u00edzen\u00ed ze zahrani\u010d\u00ed Rozli\u0161uj\u00ed se dv\u011b skupiny zem\u00ed \u2013 zem\u011b EU a ostatn\u00ed, tzv. t\u0159et\u00ed zem\u011b. Zp\u016fsob v\u00fdpo\u010dtu je na prvn\u00ed pohled stejn\u00fd, spo\u010dten\u00e9 \u010d\u00e1stky se ale zapisuj\u00ed do jin\u00e9ho \u0159\u00e1dku da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pro t\u0159et\u00ed zem\u011b se pro v\u00fdpo\u010det DPH zahrne tak\u00e9 clo, kter\u00e9 se vyb\u00edr\u00e1 p\u0159i dovozu ze zem\u011b mimo Evropskou unii a ur\u010ditou \u010d\u00e1st dopravy, kone\u010dnou da\u0148 tak zv\u00fd\u0161\u00ed ne\u017e v p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed ze st\u00e1t\u016f EU. N\u011bkter\u00e9 evropsk\u00e9 st\u00e1ty maj\u00ed tak\u00e9 ty v\u00fdhody, \u017ee stanovily i nulov\u00e9 sazby a poplatn\u00edci mohou po\u017e\u00e1dat o vr\u00e1cen\u00ed DPH .Pro vl\u00e1du popul\u00e1rn\u00ed re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti se st\u00e1le roz\u0161i\u0159uje Re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti, v ekonomick\u00e9 terminologii se \u010dasto pou\u017e\u00edv\u00e1 tak\u00e9 anglick\u00fd term\u00edn \u201ereserve charge.\u201c Zjednodu\u0161en\u011b a prakticky tento zp\u016fsob znamen\u00e1, \u017ee dodavatel se o da\u0148 v\u016fbec \u201enestar\u00e1\u201c. Vypo\u010dte ji toti\u017e a odvede a\u017e odb\u011bratel podle pokynu zapsan\u00e9m na dokladu od dodavatele. Z\u00e1kon v p\u0159\u00edloh\u00e1ch obsahuje v\u0161echny zbo\u017e\u00ed, na kter\u00e9 se mus\u00ed tento re\u017eim uplatnit. V dne\u0161n\u00ed dob\u011b, kdy se p\u0159izn\u00e1n\u00ed k DPH pod\u00e1v\u00e1 pouze elektronicky, je jej\u00ed odvod na\u0161t\u011bst\u00ed jednodu\u0161\u0161\u00ed, ne\u017e tomu bylo doposud.                                                                                                                                                                                                                                                                                                                                                                                        4\/5 - (2 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Princip DPH nespo\u010d\u00edv\u00e1 pouze v jej\u00edm zaplacen\u00ed p\u0159\u00edmo p\u0159i n\u00e1kupu v obchod\u011b","item":"https:\/\/www.eldo-cl.cz\/princip-dph-nespociva-pouze-v-jejim-zaplaceni-primo-pri-nakupu-v-obchode\/#breadcrumbitem"}]}]