{"id":4748,"date":"2024-10-23T09:08:39","date_gmt":"2024-10-23T07:08:39","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=4748"},"modified":"2024-10-30T22:00:48","modified_gmt":"2024-10-30T21:00:48","slug":"zakon-o-dani-z-pridane-hodnoty","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/","title":{"rendered":"Z\u00e1kon o DPH \u2013 v\u0161e co pot\u0159ebujete v\u011bd\u011bt o dani z p\u0159idan\u00e9 hodnoty v roce 2024"},"content":{"rendered":"<p><strong>Z\u00e1kon \u00a0o dani z p\u0159idan\u00e9 hodnoty je jeden z nejslo\u017eit\u011bj\u0161\u00edch a nejobs\u00e1hlej\u0161\u00edch da\u0148ov\u00fdch z\u00e1kon\u016f, jak\u00fd u n\u00e1s m\u00e1me. V tomto \u010dl\u00e1nku se dozv\u00edte v\u0161e podstatn\u00e9, co o dani z p\u0159idan\u00e9 hodnoty pot\u0159ebujete v\u011bd\u011bt. Zjist\u011bte, jak\u00e9 jsou povinnosti pl\u00e1tce DPH, kdy vznik\u00e1 n\u00e1rok na odpo\u010det DPH i jak\u00e9 jsou sazby DPH pro rok 2024.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e542d0e5ff7\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e542d0e5ff7\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/#Co_je_to_DPH\" >Co je to DPH?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/#Sazby_DPH_v_roce_2024\" >Sazby DPH v roce 2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/#Narok_na_odpocet_DPH_kontrolni_hlaseni\" >N\u00e1rok na odpo\u010det DPH, kontroln\u00ed hl\u00e1\u0161en\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/#Zakon_o_DPH_%E2%80%93_novinky_od_112024\" >Z\u00e1kon o DPH \u2013 novinky od 1.1.2024<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_je_to_DPH\"><\/span>Co je to DPH?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pro \u00favodn\u00ed vysv\u011btlen\u00ed byste m\u011bli v\u011bd\u011bt, co je to DPH. DPH je zkratka spojen\u00ed slov \u2013 da\u0148 z p\u0159idan\u00e9 hodnoty. DPH se \u0159ad\u00ed mezi <strong>tzv. nep\u0159\u00edm\u00e9 dan\u011b<\/strong>. To znamen\u00e1, \u017ee m\u00e1 nep\u0159\u00edm\u00fd dopad na jednotliv\u00e9 obchodn\u00edky \u2013 na pl\u00e1tce dan\u011b, i kone\u010dn\u00e9ho z\u00e1kazn\u00edka (spot\u0159ebitele), kter\u00fd je nepl\u00e1tce DPH. Mo\u017en\u00e1 si to lid\u00e9 ani neuv\u011bdomuj\u00ed, ale DPH je obsa\u017eena v cen\u011b v\u011bt\u0161iny v\u00fdrobk\u016f a slu\u017eeb. St\u00e1tu ji odv\u00e1d\u00ed v\u0161ichni registrovan\u00ed pl\u00e1tci DPH. Ti ji mus\u00ed zapo\u010d\u00edst do celkov\u00e9 ceny pro odb\u011bratele \u010di spot\u0159ebitele, p\u0159\u00edpadn\u011b si mohou uplatnit n\u00e1rok na odpo\u010det DPH.<\/p>\n<blockquote><p><em><strong>Tip!<\/strong> \u00dapln\u00e9 zn\u011bn\u00ed z\u00e1kona o DPH najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b 235\/2004 Sb<\/a>., o dani z p\u0159idan\u00e9 hodnoty. Ten vznikl v roce 2004, ale od t\u00e9 doby pro\u0161el ji\u017e n\u011bkolika zm\u011bnami.<\/em><\/p><\/blockquote>\n<h3>Kdo je pl\u00e1tce DPH?<\/h3>\n<p>Pl\u00e1tce DPH je ka\u017ed\u00e1 pr\u00e1vnick\u00e1 \u010di fyzick\u00e1 osoba, kter\u00e1 je ekonomicky aktivn\u00ed a je registrovan\u00e1 k pl\u00e1tcovstv\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty dle z\u00e1kona. Podnikatel\u00e9 m\u011bli do roku 2022 povinnost registrovat se jako pl\u00e1tci DPH p\u0159i p\u0159ekro\u010den\u00ed obratu o 1.000.000 K\u010d. Od roku 2023 se tato hranice posunula na 2.000.000 K\u010d. V roce 2024 z\u016fstala hranice stejn\u00e1 jako v roce 2023. V\u00edce se o tom dozv\u00edte n\u00ed\u017ee v \u010dl\u00e1nku.<\/p>\n<blockquote><p><em><strong>Tip!<\/strong> Pozor na to, \u017ee k dosa\u017een\u00ed obratu nemus\u00ed doj\u00edt v r\u00e1mci kalend\u00e1\u0159n\u00edho roku, ale toto obdob\u00ed je po\u010d\u00edtano jako 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f!<\/em><\/p><\/blockquote>\n<p>Povinnost b\u00fdt pl\u00e1tcem DPH m\u00e1te i v p\u0159\u00edpad\u011b podnik\u00e1n\u00ed na \u00fazem\u00ed EU. M\u016f\u017eete se tak st\u00e1t <strong>dobrovoln\u00fdm pl\u00e1tcem DPH<\/strong>, i kdy\u017e nedos\u00e1hnete hranice povinn\u00e9 pro pl\u00e1tcovstv\u00ed DPH. Dal\u0161\u00ed mo\u017enost\u00ed je, \u017ee se stanete <strong>tzv. identifikovatelnou osobou<\/strong>. To znamen\u00e1, \u017ee budete pl\u00e1tcem jen pro ostatn\u00ed zem\u011b EU, ale v \u010cesk\u00e9 republice z\u016fstanete i nad\u00e1le nepl\u00e1tcem DPH. Pozor! V takov\u00e9 situaci v\u00e1m vznik\u00e1 povinnost pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH, a to ka\u017ed\u00fd m\u011bs\u00edc nebo \u010dtvrtletn\u011b. M\u016f\u017eete ale vyu\u017e\u00edt <a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-portal-podani\/\" target=\"_blank\" rel=\"noopener\">elektronick\u00e9 pod\u00e1n\u00ed<\/a>.<\/p>\n<h3>Z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty (DPH) \u2013 povinnosti pro pl\u00e1tce<\/h3>\n<p>Pokud jste pl\u00e1tcem DPH, z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty v\u00e1m ukl\u00e1d\u00e1 splnit n\u011bkolik povinnost\u00ed. K nim pat\u0159\u00ed nap\u0159. povinnost vystavovat da\u0148ov\u00e9 doklady a v\u00e9st evidenci o DPH. Ve\u0161kerou evidenci v\u010detn\u011b da\u0148ov\u00fdch doklad\u016f mus\u00edte archivovat minim\u00e1ln\u011b po dobu 10 let. Na konci ka\u017ed\u00e9ho zda\u0148ovac\u00edho obdob\u00ed m\u00e1te povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159\u00edpadn\u011b kontroln\u00ed hl\u00e1\u0161en\u00ed, a to pokud dod\u00e1v\u00e1te zbo\u017e\u00ed nebo slu\u017eby do zem\u00ed EU.<\/p>\n<h3>Zn\u00e1te v\u00fdhody pl\u00e1tcovstv\u00ed DPH?<\/h3>\n<p>I pl\u00e1tci DPH maj\u00ed ur\u010dit\u00e9 v\u00fdhody jestli\u017ee jsou pl\u00e1tci. Net\u00fdk\u00e1 se to ale v\u0161ech. Poj\u010fme si vysv\u011btlit, kdy se v\u00e1m skute\u010dn\u011b vyplat\u00ed st\u00e1t se pl\u00e1tcem DPH, a kdy je to jen finan\u010dn\u00ed znev\u00fdhodn\u011bn\u00ed a byrokracie nav\u00edc. Jako hlavn\u00ed v\u00fdhoda je, \u017ee na konci ka\u017ed\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed, dost\u00e1v\u00e1te od st\u00e1tu <strong>vyrovn\u00e1n\u00ed dan\u011b<\/strong>. Z tohoto d\u016fvodu se k pl\u00e1tcovstv\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty registruj\u00ed i podnikatel\u00e9, kte\u0159\u00ed tuto povinnost nemaj\u00ed. Uve\u010fme si p\u0159\u00edklady:<\/p>\n<ol>\n<li>Kupujete zbo\u017e\u00ed mimo EU, v \u010cR m\u00e1te ale povinnost jej zdanit. Uvedete jej v p\u0159izn\u00e1n\u00ed k DPH v \u010cR (v p\u0159\u00edpad\u011b, \u017ee souvis\u00ed s va\u0161\u00ed podnikatelskou \u010dinnost\u00ed) a t\u00edm v\u00e1m vznikne n\u00e1rok na odpo\u010det DPH. Vyplat\u00ed se b\u00fdt pl\u00e1tce DPH? <strong>ANO<\/strong>.<\/li>\n<li>Nakupujete zbo\u017e\u00ed se zv\u00fd\u0161enou sazbou DPH, ale prod\u00e1v\u00e1te jej se sn\u00ed\u017eenou sazbou DPH.\u00a0Vyplat\u00ed se b\u00fdt pl\u00e1tce DPH? <strong>ANO<\/strong>.<\/li>\n<li>M\u00e1te vy\u0161\u0161\u00ed v\u00fddaje ne\u017e p\u0159\u00edjmy. K tomu m\u016f\u017ee doj\u00edt, pokud nakoup\u00edte v\u00edce zbo\u017e\u00ed, ne\u017e se v\u00e1m poda\u0159\u00ed ve zda\u0148ovac\u00edm obdob\u00ed prodat. Vyplat\u00ed se b\u00fdt pl\u00e1tce DPH? <strong>ANO<\/strong>.<\/li>\n<li>N\u00e1kup a prodej zbo\u017e\u00ed prob\u00edh\u00e1 pouze v \u010cR. M\u00e1te n\u00edzk\u00e9 n\u00e1klady a z\u00e1kazn\u00edci jsou p\u0159ev\u00e1\u017en\u011b nepl\u00e1tci DPH.\u00a0Vyplat\u00ed se b\u00fdt pl\u00e1tce DPH? <strong>NE<\/strong>.<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6325 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/dph-1-930x581.jpg\" alt=\"z\u00e1kon o dph\" width=\"930\" height=\"581\" \/><\/p>\n<h3>Registr DPH \u2013 kdy a jak se p\u0159ihl\u00e1sit k platb\u011b?<\/h3>\n<p>Pr\u00e1vnick\u00e1 \u010di fyzick\u00e1 osoba m\u00e1 povinnost registrovat se k platb\u011b DPH <strong>pokud dojde k p\u0159ekro\u010den\u00ed obratu 2.000.000 K\u010d<\/strong>. Mus\u00ed tak u\u010dinit do 15 dn\u016f od skon\u010den\u00ed m\u011bs\u00edce, ve kter\u00e9m do\u0161lo k p\u0159ekro\u010den\u00ed t\u00e9to rozhodn\u00e9 \u010d\u00e1stky. Jak jsme ji\u017e zm\u00ednili, pl\u00e1tci se mohou registrovat i dobrovoln\u011b\u00a0bez p\u0159ekro\u010den\u00ed limitu.<\/p>\n<blockquote><p><strong>Tip!<\/strong> Formul\u00e1\u0159 k registraci najdete na port\u00e1le <a href=\"https:\/\/www.financnisprava.cz\/cs\/danove-tiskopisy\/databaze-aktualnich-danovych-tiskopisu\" target=\"_blank\" rel=\"noopener\">Finan\u010dn\u00ed spr\u00e1vy<\/a>.<\/p><\/blockquote>\n<h3>Pozor na ozna\u010den\u00ed: Nespolehliv\u00fd pl\u00e1tce DPH!<\/h3>\n<p>M\u016f\u017eete se tak\u00e9 setkat s pojmem \u2013 nespolehliv\u00fd pl\u00e1tce DPH. Pokud si hled\u00e1te nov\u00e9ho obchodn\u00ed partnera nebo dodavatele, pod\u00edvejte se na <strong>ve\u0159ejn\u00fd registr pl\u00e1tc\u016f DPH<\/strong>, kde najdete tak\u00e9 seznam t\u011bch nespolehliv\u00fdch, co\u017e pro v\u00e1s m\u016f\u017ee b\u00fdt varovn\u00fdm sign\u00e1lem. Nespolehliv\u00fd pl\u00e1tce DPH m\u016f\u017ee b\u00fdt jak fyzick\u00e1, tak i pr\u00e1vnick\u00e1 osoba, kter\u00e1 nesplnila n\u011bkterou z povinnost\u00ed pl\u00e1tcovstv\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty. Zpravidla se jedn\u00e1 o nedoplatky, ignorace v\u00fdzev finan\u010dn\u00edho \u00fa\u0159adu apod.<\/p>\n<blockquote><p><strong>Pozor!<\/strong> Pokud budete od nespolehliv\u00e9ho pl\u00e1tce odeb\u00edrat zbo\u017e\u00ed \u010di slu\u017eby, automaticky se st\u00e1v\u00e1te ru\u010diteli za odveden\u00ed DPH st\u00e1tu.<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Sazby_DPH_v_roce_2024\"><\/span>Sazby DPH v roce 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V \u010cesk\u00e9 republice byly do roku 2023 sazby DPH rozd\u011bleny do t\u0159\u00ed skupin: z\u00e1kladn\u00ed sazba 21 %, prvn\u00ed sn\u00ed\u017een\u00e1 sazba 15 % a druh\u00e1 sn\u00ed\u017een\u00e1 sazba 10 %. Od 1. 1. 2024 se zavedla op\u011bt pouze <strong>jedna sn\u00ed\u017een\u00e1 sazba dan\u011b<\/strong>, a\u00a0to\u00a0<strong>12\u00a0%<\/strong>. Sazba 21 % z\u016fst\u00e1v\u00e1 beze zm\u011bny.<\/p>\n<div class=\"content user-select-text\" tabindex=\"0\" aria-description=\"\" aria-label=\"Odesl\u00e1no Copilot: Jasn\u011b, tady je p\u0159epsan\u00fd text: --- **Sazby DPH v roce 2024** V \u010cesk\u00e9 republice byly do roku 2023 sazby DPH rozd\u011bleny do t\u0159\u00ed skupin: z\u00e1kladn\u00ed sazba 21 %, prvn\u00ed sn\u00ed\u017een\u00e1 sazba 15 % a druh\u00e1 sn\u00ed\u017een\u00e1 sazba 10 %. Od 1. ledna 2024 bude existovat pouze jedna sn\u00ed\u017een\u00e1 sazba ve v\u00fd\u0161i 12 %. Z\u00e1kladn\u00ed sazba 21 % z\u016fst\u00e1v\u00e1 beze zm\u011bny. **Z\u00e1kladn\u00ed sazba DPH 21 %** Z\u00e1kladn\u00ed sazba DPH se vztahuje na v\u0161echny druhy zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 nejsou v z\u00e1kon\u011b o DPH za\u0159azeny do kategorie sn\u00ed\u017een\u00e9 sazby. Jedinou slu\u017ebou, kter\u00e1 se p\u0159esouv\u00e1 ze z\u00e1kladn\u00ed do sn\u00ed\u017een\u00e9 sazby, je nepravideln\u00e1 pozemn\u00ed autobusov\u00e1 doprava osob, kter\u00e1 nyn\u00ed podl\u00e9h\u00e1 z\u00e1kladn\u00ed sazb\u011b 21 %, ale nov\u011b bude podl\u00e9hat sn\u00ed\u017een\u00e9 sazb\u011b 12 %. U taxislu\u017eby z\u016fst\u00e1v\u00e1 sazba DPH 21 %. **Sn\u00ed\u017een\u00e1 sazba DPH 12 %** Sn\u00ed\u017een\u00e1 sazba DPH 12 % je specifikov\u00e1na v p\u0159\u00edloh\u00e1ch 2 a 3 z\u00e1kona o DPH. Pat\u0159\u00ed sem nap\u0159\u00edklad prodej potravin, stravovac\u00ed a ubytovac\u00ed slu\u017eby, vodn\u00e9 a sto\u010dn\u00e9, poh\u0159ebn\u00ed slu\u017eby, l\u00e1ze\u0148sk\u00e9 slu\u017eby, slu\u017eby fitcenter, hromadn\u00e1 m\u011bstsk\u00e1 doprava a podobn\u011b. Do z\u00e1kladn\u00ed sazby 21 % se nov\u011b p\u0159esouvaj\u00ed n\u00e1sleduj\u00edc\u00ed slu\u017eby a zbo\u017e\u00ed (k\u00f3d u polo\u017eky slu\u017eby vych\u00e1z\u00ed z Klasifikace produkce CZ-CPA): **Slu\u017eby:** - 38.1 Sb\u011br a p\u0159eprava komun\u00e1ln\u00edho odpadu - 38.2 P\u0159\u00edprava k likvidaci a likvidace komun\u00e1ln\u00edho odpadu - 38.3 Zpracov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu k dal\u0161\u00edmu vyu\u017eit\u00ed; druhotn\u00e9 suroviny - 51 Leteck\u00e1 hromadn\u00e1 pravideln\u00e1 doprava cestuj\u00edc\u00edch a jejich zavazadel \u2013 tato zm\u011bna se t\u00fdk\u00e1 pouze pravideln\u00e9 vnitrost\u00e1tn\u00ed dopravy, mezin\u00e1rodn\u00ed leteck\u00e1 doprava je dle sm\u011brnice 2006\/112\/ES nad\u00e1le povinn\u011b osvobozena od dan\u011b - 90 Slu\u017eby autor\u016f a v\u00fdkonn\u00fdch um\u011blc\u016f, pokud se nejedn\u00e1 o poskytnut\u00ed opr\u00e1vn\u011bn\u00ed k v\u00fdkonu pr\u00e1va d\u00edlo nebo um\u011bleck\u00fd v\u00fdkon u\u017e\u00edt a mimo slu\u017eby nez\u00e1visl\u00fdch novin\u00e1\u0159\u016f, nez\u00e1visl\u00fdch model\u016f a modelek. Dle d\u016fvodov\u00e9 zpr\u00e1vy tyto slu\u017eby nep\u0159edstavuj\u00ed pro spot\u0159ebitele slu\u017ebu se soci\u00e1ln\u00edm nebo zdravotn\u00edm aspektem, z tohoto d\u016fvodu se navrhuje jejich vyjmut\u00ed ze sn\u00ed\u017een\u00e9 sazby dan\u011b - 81.21.10 Slu\u017eby \u010di\u0161t\u011bn\u00ed vnit\u0159n\u00edch prostor prov\u00e1d\u011bn\u00e9 v dom\u00e1cnostech - 81.22.11 Slu\u017eby myt\u00ed oken prov\u00e1d\u011bn\u00e9 v dom\u00e1cnostech - 95.23 Opravy obuvi a ko\u017een\u00fdch v\u00fdrobk\u016f - 95.29.11 Opravy a \u00fapravy od\u011bv\u016f a textiln\u00edch v\u00fdrobk\u016f - 95.29.12 Opravy j\u00edzdn\u00edch kol - 96.02 Kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby **Zbo\u017e\u00ed:** - Dod\u00e1n\u00ed nealkoholick\u00fdch n\u00e1poj\u016f krom\u011b vybran\u00fdch n\u00e1poj\u016f \u2013 nov\u011b budou ve\u0161ker\u00e9 dod\u00e1van\u00e9 alkoholick\u00e9 a nealkoholick\u00e9 n\u00e1poje podl\u00e9hat z\u00e1kladn\u00ed sazb\u011b dan\u011b. V\u00fdjimkou jsou vybran\u00e9 n\u00e1poje a pitn\u00e1 (kohoutkov\u00e1) voda. Do vybran\u00fdch n\u00e1poj\u016f, u nich\u017e se p\u0159i jejich pod\u00e1v\u00e1n\u00ed uplatn\u00ed sn\u00ed\u017een\u00e1 sazba dan\u011b, pat\u0159\u00ed ml\u00e9ko (kravsk\u00e9, koz\u00ed apod.) a d\u00e1le pak tekut\u00e9 ml\u00e9\u010dn\u00e9 v\u00fdrobky vymezen\u00e9 k\u00f3dem nomenklatury celn\u00edho sazebn\u00edku v kapitole 4. Jedn\u00e1 se nap\u0159\u00edklad o podm\u00e1sl\u00ed, ml\u00e9ko, jogurtov\u00e9 ml\u00e9ko, kef\u00edr \u010di jin\u00e1 fermentovan\u00e1 (kysan\u00e1) nebo acidofiln\u00ed ml\u00e9ka. Sn\u00ed\u017een\u00e1 sazba dan\u011b se uplatn\u00ed t\u00e9\u017e nap\u0159\u00edklad u na\u0161lehan\u00e9ho tepl\u00e9ho ml\u00e9ka. Mezi vybran\u00e9 n\u00e1poje d\u00e1le pat\u0159\u00ed ve\u0161ker\u00e9 rostlinn\u00e9 alternativy ml\u00e9ka. Pitnou vodou se rozum\u00ed tzv. kohoutkov\u00e1 voda, kter\u00e1 nen\u00ed ochucen\u00e1 - \u0158ezan\u00e9 kv\u011btiny a dekorativn\u00ed listov\u00ed - N\u011bkter\u00e9 zdravotnick\u00e9 prost\u0159edky - Palivov\u00e9 d\u0159evo --- Douf\u00e1m, \u017ee to takto vyhovuje! Pokud pot\u0159ebuje\u0161 n\u011bco dal\u0161\u00edho, dej v\u011bd\u011bt. \ud83d\ude0a\">\n<div class=\"ac-container ac-adaptiveCard has-image\">\n<div class=\"ac-textBlock\">\n<h3>Z\u00e1kladn\u00ed sazba DPH 21 %<\/h3>\n<p>Z\u00e1kladn\u00ed sazba DPH se vztahuje na v\u0161echny druhy zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 nejsou v z\u00e1kon\u011b o DPH za\u0159azeny do kategorie sn\u00ed\u017een\u00e9 sazby.\u00a0<span style=\"font-weight: 400;\">Do z\u00e1kladn\u00ed sazby 21 % se nov\u011b p\u0159esouvaj\u00ed n\u00e1sleduj\u00edc\u00ed slu\u017eby a zbo\u017e\u00ed:<\/span><\/p>\n<p><b>Slu\u017eby:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sb\u011br a p\u0159eprava komun\u00e1ln\u00edho odpadu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u0159\u00edprava k likvidaci a likvidace komun\u00e1ln\u00edho odpadu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zpracov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu k dal\u0161\u00edmu vyu\u017eit\u00ed; druhotn\u00e9 suroviny<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Leteck\u00e1 hromadn\u00e1 pravideln\u00e1 doprava cestuj\u00edc\u00edch a jejich zavazadel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Slu\u017eby autor\u016f a v\u00fdkonn\u00fdch um\u011blc\u016f, pokud se nejedn\u00e1 o poskytnut\u00ed opr\u00e1vn\u011bn\u00ed k v\u00fdkonu pr\u00e1va d\u00edlo nebo um\u011bleck\u00fd v\u00fdkon u\u017e\u00edt a mimo slu\u017eby nez\u00e1visl\u00fdch novin\u00e1\u0159\u016f, nez\u00e1visl\u00fdch model\u016f a modelek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Slu\u017eby \u010di\u0161t\u011bn\u00ed vnit\u0159n\u00edch prostor prov\u00e1d\u011bn\u00e9 v dom\u00e1cnostech<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Slu\u017eby myt\u00ed oken prov\u00e1d\u011bn\u00e9 v dom\u00e1cnostech<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opravy obuvi a ko\u017een\u00fdch v\u00fdrobk\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opravy a \u00fapravy od\u011bv\u016f a textiln\u00edch v\u00fdrobk\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opravy j\u00edzdn\u00edch kol<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby<\/span><\/li>\n<\/ul>\n<p><b>Zbo\u017e\u00ed:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dod\u00e1n\u00ed nealkoholick\u00fdch n\u00e1poj\u016f krom\u011b vybran\u00fdch n\u00e1poj\u016f \u2013 V\u00fdjimkou jsou vybran\u00e9 n\u00e1poje a pitn\u00e1 (kohoutkov\u00e1) voda, ml\u00e9ko (kravsk\u00e9, koz\u00ed apod.) a d\u00e1le pak tekut\u00e9 ml\u00e9\u010dn\u00e9 v\u00fdrobky, nap\u0159\u00edklad podm\u00e1sl\u00ed, ml\u00e9ko, jogurtov\u00e9 ml\u00e9ko, kef\u00edr \u010di jin\u00e1 fermentovan\u00e1 (kysan\u00e1) nebo acidofiln\u00ed ml\u00e9ka. Sn\u00ed\u017een\u00e1 sazba dan\u011b se uplatn\u00ed t\u00e9\u017e nap\u0159\u00edklad u na\u0161lehan\u00e9ho tepl\u00e9ho ml\u00e9ka. Mezi vybran\u00e9 n\u00e1poje d\u00e1le pat\u0159\u00ed ve\u0161ker\u00e9 rostlinn\u00e9 alternativy ml\u00e9ka.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0158ezan\u00e9 kv\u011btiny a dekorativn\u00ed listov\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u011bkter\u00e9 zdravotnick\u00e9 prost\u0159edky<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Palivov\u00e9 d\u0159evo<\/span><\/li>\n<\/ul>\n<h3>Sn\u00ed\u017een\u00e1 sazba DPH 12 %<\/h3>\n<p>Sn\u00ed\u017een\u00e1 sazba DPH 12 % je specifikov\u00e1na v p\u0159\u00edloh\u00e1ch 2 a 3 z\u00e1kona o DPH. Pat\u0159\u00ed sem nap\u0159\u00edklad prodej potravin, stravovac\u00ed a ubytovac\u00ed slu\u017eby, vodn\u00e9 a sto\u010dn\u00e9, poh\u0159ebn\u00ed slu\u017eby, l\u00e1ze\u0148sk\u00e9 slu\u017eby, slu\u017eby fitcenter a podobn\u011b. Jedinou slu\u017ebou, kter\u00e1 se p\u0159esouv\u00e1 ze z\u00e1kladn\u00ed do sn\u00ed\u017een\u00e9 sazby, je nepravideln\u00e1 pozemn\u00ed autobusov\u00e1 doprava osob, kter\u00e1 nov\u011b bude podl\u00e9h\u00e1 sn\u00ed\u017een\u00e9 sazb\u011b 12 %.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<span class='mb-center maxbutton-7-center'><span class='maxbutton-7-container mb-container'><a class=\"maxbutton-7 maxbutton maxbutton-kurz-ucetnictvi\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Narok_na_odpocet_DPH_kontrolni_hlaseni\"><\/span>N\u00e1rok na odpo\u010det DPH, kontroln\u00ed hl\u00e1\u0161en\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u00e1rok na odpo\u010det m\u00e1 ka\u017ed\u00fd pl\u00e1tce DPH, pokud p\u0159ijat\u00e9 pln\u011bn\u00ed vyu\u017eije pro uskute\u010dn\u011bn\u00ed sv\u00e9 podnikatelsk\u00e9 \u010dinnosti. Pl\u00e1tci mohou tento n\u00e1rok uplat\u0148ovat v nejvy\u0161\u0161\u00ed mo\u017en\u00e9 m\u00ed\u0159e, sn\u00ed\u017e\u00ed t\u00edm toti\u017e sv\u00e9 n\u00e1klady. Podm\u00ednky odpo\u010dtu definuje z\u00e1kon o DPH. Je mo\u017en\u00e9 jej uplatnit a\u017e v p\u0159\u00edpad\u011b, \u017ee u sebe m\u00e1te da\u0148ov\u00fd doklad od pl\u00e1tce DPH. P\u0159ed\u010dasn\u00e9 uplatn\u011bn\u00ed odpo\u010dtu DPH se nevypl\u00e1c\u00ed, hrozilo by v\u00e1m dom\u011b\u0159en\u00ed \u00faroku z prodlen\u00ed.<\/p>\n<h3>Kontroln\u00ed hl\u00e1\u0161en\u00ed DPH<\/h3>\n<p>Kontroln\u00ed hl\u00e1\u0161en\u00ed pod\u00e1vaj\u00ed jak fyzick\u00e9, tak i pr\u00e1vnick\u00e9 osoby, kter\u00e9 jsou pl\u00e1tci DPH. Rozd\u00edl je v tom, \u017ee pr\u00e1vnick\u00e9 osoby jej mus\u00ed pod\u00e1vat pravideln\u011b ka\u017ed\u00fd m\u011bs\u00edc, u fyzick\u00fdch osob je tato povinnost sn\u00ed\u017eena na frekvenci 1x za t\u0159i m\u011bs\u00edce. Kontroln\u00ed hl\u00e1\u0161en\u00ed je mo\u017en\u00e9 podat pouze elektronicky.<\/p>\n<p>Z\u00e1kon o DPH s platnost\u00ed od 1.1.2023 prodlou\u017eil lh\u016ftu dle \u00a7 101g odst. 2 z\u00e1kona o DPH pro pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed ze sou\u010dasn\u00fdch 5 dn\u00ed na 17 dn\u00ed. Lh\u016fta za\u010d\u00edn\u00e1 b\u011b\u017eet od dod\u00e1n\u00ed zpr\u00e1vy do <a href=\"https:\/\/orangeacademy.cz\/clanky\/zalozeni-datove-schranky\/\" target=\"_blank\" rel=\"noopener\">datov\u00e9 schr\u00e1nky<\/a> (nez\u00e1le\u017e\u00ed na datu p\u0159e\u010dten\u00ed zpr\u00e1vy, neplat\u00ed ani 10 denn\u00ed lh\u016fta, kdy je zpr\u00e1va doru\u010dena fikc\u00ed). Novela rovn\u011b\u017e od ledna 2023 sn\u00ed\u017eila pokuty dle \u00a7 101h na polovinu, a to u pl\u00e1tc\u016f, kte\u0159\u00ed jsou fyzickou osobou nebo spole\u010dnost\u00ed s ru\u010den\u00edm omezen\u00fdm (s.r.o.) s t\u00edm, \u017ee maj\u00ed jedin\u00e9ho spole\u010dn\u00edka \u2013 fyzickou osobu nebo maj\u00ed \u010dtvrtletn\u00ed zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n<h3>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed DPH<\/h3>\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed pod\u00e1v\u00e1 pl\u00e1tce DPH jen ve specifick\u00fdch p\u0159\u00edpadech, a to elektronicky m\u011bs\u00ed\u010dn\u011b nebo \u010dtvrtletn\u011b:<\/p>\n<ul>\n<li>p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho st\u00e1tu EU osob\u011b registrovan\u00e9 k DPH v jin\u00e9m st\u00e1tu EU,<\/li>\n<li>p\u0159i poskytnut\u00ed slu\u017eby s m\u00edstem pln\u011bn\u00ed v jin\u00e9 zemi EU, je-li povinen p\u0159\u00edjemce slu\u017eby p\u0159iznat a uhradit da\u0148.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6327 size-full\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/dph2.jpg\" alt=\"pr\u00e1ce na notebooku\" width=\"1080\" height=\"675\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/dph2.jpg 1080w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/dph2-980x613.jpg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/dph2-480x300.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1080px, 100vw\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Zakon_o_DPH_%E2%80%93_novinky_od_112024\"><\/span>Z\u00e1kon o DPH \u2013 novinky od 1.1.2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Od 1. ledna 2024 vstoupilo v platnost n\u011bkolik v\u00fdznamn\u00fdch zm\u011bn v z\u00e1kon\u011b o DPH. Zde jsou n\u011bkter\u00e9 z hlavn\u00edch novinek:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Sazby DPH:<\/strong> Do\u0161lo ke zru\u0161en\u00ed dvou sn\u00ed\u017een\u00fdch sazeb DPH (10 % a 15 %) a zaveden\u00ed jedn\u00e9 nov\u00e9 sn\u00ed\u017een\u00e9 sazby ve v\u00fd\u0161i 12 %. Z\u00e1kladn\u00ed sazba DPH z\u016fstala na 21 %.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Osvobozen\u00ed od DPH:<\/strong> Zm\u011bnily se podm\u00ednky pro osvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed a n\u00e1jmu nemovitosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Knihy:<\/strong> Na knihy je nov\u011b uplat\u0148ov\u00e1na nulov\u00e1 da\u0148.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tyto zm\u011bny jsou sou\u010d\u00e1st\u00ed \u0161ir\u0161\u00edho konsolida\u010dn\u00edho bal\u00ed\u010dku zam\u011b\u0159en\u00e9ho na zlep\u0161en\u00ed ve\u0159ejn\u00fdch financ\u00ed.<\/span><\/p>\n<h3>Zv\u00fd\u0161en\u00ed limitu obratu pro registraci k pl\u00e1tcovstv\u00ed DPH<\/h3>\n<p>Od 1.1.2023 z\u00e1kon o DPH <strong>zv\u00fd\u0161il limit na 2.000.000 K\u010d<\/strong>. Tento obrat mus\u00ed b\u00fdt p\u0159ekro\u010den op\u011bt za obdob\u00ed po sob\u011b jdouc\u00edch 12 m\u011bs\u00edc\u016f. St\u00e1vaj\u00edc\u00ed pl\u00e1tci DPH s obratem pod 2 miliony korun mohli po\u017e\u00e1dat o zru\u0161en\u00ed registrace a st\u00e1t se nepl\u00e1tci DPH. Obzvl\u00e1\u0161\u0165 v p\u0159\u00edpad\u011b, kdy je pro n\u011b nepl\u00e1tcovstv\u00ed finan\u010dn\u011b v\u00fdhodn\u011bj\u0161\u00ed. St\u00e1le tak\u00e9 z\u016fst\u00e1v\u00e1 mo\u017enost dobrovoln\u00e9 registrace i p\u0159i ni\u017e\u0161\u00edm obratu pod nov\u011b stanovenou hranici. Vystoupen\u00ed z pl\u00e1tcovstv\u00ed DPH je tak pouze dobrovoln\u00e9.<\/p>\n<blockquote><p><strong>V\u011bd\u011bli jste, \u017ee&#8230;<\/strong> novela navazuje na evropskou sm\u011brnici o DPH? Ta d\u00e1v\u00e1 mo\u017enost v\u0161em \u010dlensk\u00fdm st\u00e1t\u016fm EU od 1. 1. 2025 zv\u00fd\u0161it limit pro pl\u00e1tcovstv\u00ed DPH ze sou\u010dasn\u00fdch 35.000 EUR na 85.000 EUR. \u010cesk\u00e1 republika v\u0161ak po\u017e\u00e1dala o v\u00fdjimku ji\u017e v roce 2021, aby mohla tento limit zv\u00fd\u0161it je\u0161t\u011b d\u0159\u00edve, co\u017e se poda\u0159ilo s \u00fa\u010dinnost\u00ed od 1.1.2023.<\/p><\/blockquote>\n<h3>Pau\u0161\u00e1ln\u00ed da\u0148 \u2013 zv\u00fd\u0161en\u00ed limitu a zaveden\u00ed 3 p\u00e1sem<\/h3>\n<p>Krom\u011b zv\u00fd\u0161en\u00ed limitu pro pl\u00e1tce DPH do\u0161lo tak\u00e9 ke zv\u00fd\u0161en\u00ed limitu pro pau\u0161\u00e1ln\u00ed da\u0148. Do re\u017eimu <a href=\"https:\/\/orangeacademy.cz\/clanky\/jednodussi-pausalni-dan\/\" target=\"_blank\" rel=\"noopener\">pau\u0161\u00e1ln\u00ed dan\u011b<\/a> mohou od 1.1.2023 vstoupit i OSV\u010c, kter\u00e9 maj\u00ed p\u0159\u00edjmy z podnikatelsk\u00e9 \u010dinnosti nad 1.000.000 K\u010d za rok, ale sou\u010dasn\u011b nep\u0159ekro\u010d\u00ed 2.000.000 K\u010d a z\u00e1rove\u0148 nejsou pl\u00e1tci DPH.<\/p>\n<p>V roce 2024 je stanoven\u00e1 m\u011bs\u00ed\u010dn\u00ed sazba pau\u0161\u00e1ln\u00ed dan\u011b <b>7.498 K\u010d<\/b>\u00a0se splatnost\u00ed v\u017edy do 20. dne dan\u00e9ho m\u011bs\u00edce.<\/p>\n<blockquote><p><strong>Co je to pau\u0161\u00e1ln\u00ed da\u0148?<\/strong> Jedn\u00e1 se o \u010d\u00e1stku, ve kter\u00e9 je zahrnuto pojistn\u00e9 na d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed, zdravotn\u00ed poji\u0161t\u011bn\u00ed a da\u0148 z p\u0159\u00edjm\u016f. OSV\u010c v re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ani p\u0159ehledy pro soci\u00e1ln\u00ed spr\u00e1vu a zdravotn\u00ed poji\u0161\u0165ovnu.<\/p><\/blockquote>\n<p>Nov\u011b se zav\u00e1d\u00ed <strong>3 p\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b<\/strong>. Ty se odv\u00edj\u00ed nejen podle obratu OSV\u010c, ale tak\u00e9 z\u00e1le\u017e\u00ed na druhu podnik\u00e1n\u00ed:<\/p>\n<figure class=\"wp-block-table\">\n<table style=\"height: 418px;\" width=\"1189\">\n<tbody>\n<tr>\n<td><strong>P\u00e1smo pau\u0161\u00e1ln\u00ed dan\u011b<\/strong><\/td>\n<td><strong>Obrat OSV\u010c za rok<\/strong><\/td>\n<td><strong>Pau\u0161\u00e1ln\u00ed da\u0148 \u2013 m\u011bs\u00ed\u010dn\u011b<\/strong><\/td>\n<td><strong>Pau\u0161\u00e1ln\u00ed da\u0148 \u2013 ro\u010dn\u011b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1. p\u00e1smo<\/strong><\/td>\n<td>do 1.000.000 K\u010d \u2013 nez\u00e1le\u017e\u00ed na druhu podnik\u00e1n\u00ed<\/td>\n<td>7.498 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 100 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 4.430 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 2.968 K\u010d)<\/td>\n<td>89.616 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 1.200 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 53.160 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 35.616 K\u010d)<\/td>\n<\/tr>\n<tr>\n<td>_<\/td>\n<td>do 1.500.000 K\u010d \u2013 min. 75 % p\u0159\u00edjm\u016f s pau\u0161\u00e1lem 60 \u010di 80 %<\/td>\n<td>_<\/td>\n<td>_<\/td>\n<\/tr>\n<tr>\n<td>_<\/td>\n<td>do 2.000.000 K\u010d \u2013 min. 75 % p\u0159\u00edjm\u016f s pau\u0161\u00e1lem 80 %<\/td>\n<td>_<\/td>\n<td>_<\/td>\n<\/tr>\n<tr>\n<td><strong>2. p\u00e1smo<\/strong><\/td>\n<td>do 1.500.000 K\u010d \u2013 nez\u00e1le\u017e\u00ed na druhu podnik\u00e1n\u00ed<\/td>\n<td>16.745 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 4.963 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 8.191 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 3.591 K\u010d)<\/td>\n<td>200.940 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 59.556 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 89.352 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 43.092 K\u010d)<\/td>\n<\/tr>\n<tr>\n<td>_<\/td>\n<td>do 2.000.000 K\u010d \u2013 min. 75 % p\u0159\u00edjm\u016f s pau\u0161\u00e1lem 60 \u010di 80 %<\/td>\n<td>_<\/td>\n<td>_<\/td>\n<\/tr>\n<tr>\n<td><strong>3. p\u00e1smo<\/strong><\/td>\n<td>do 2.000.000 K\u010d \u2013 nez\u00e1le\u017e\u00ed na druhu podnik\u00e1n\u00ed<\/td>\n<td>27.139 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 9.320 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 12.527 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 5.292 K\u010d)<\/td>\n<td>325.668 K\u010d (da\u0148 z p\u0159\u00edjm\u016f 111.840 K\u010d, d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed 150.324 K\u010d, zdravotn\u00ed poji\u0161t\u011bn\u00ed 63.504 K\u010d)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon \u00a0o dani z p\u0159idan\u00e9 hodnoty je jeden z nejslo\u017eit\u011bj\u0161\u00edch a nejobs\u00e1hlej\u0161\u00edch da\u0148ov\u00fdch z\u00e1kon\u016f, jak\u00fd u n\u00e1s m\u00e1me. V tomto \u010dl\u00e1nku se dozv\u00edte v\u0161e podstatn\u00e9, co o dani z p\u0159idan\u00e9 hodnoty pot\u0159ebujete v\u011bd\u011bt. Zjist\u011bte, jak\u00e9 jsou povinnosti pl\u00e1tce DPH, kdy vznik\u00e1 n\u00e1rok na odpo\u010det DPH i jak\u00e9 jsou sazby DPH pro rok 2024. Co je [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":6326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[15,27,26,25],"class_list":["post-4748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-pravo","tag-vysvetleni-zakonu","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Z\u00e1kon o DPH \u2013 v\u0161e co pot\u0159ebujete v\u011bd\u011bt o dani z p\u0159idan\u00e9 hodnoty v roce 2024<\/title>\n<meta name=\"description\" content=\"Z\u00e1kon o o dani z p\u0159idan\u00e9 hodnoty \u2013 zjist\u011bte, jak\u00e9 jsou povinnosti pl\u00e1tce DPH, kdy vznik\u00e1 n\u00e1rok na odpo\u010det DPH i jak\u00e9 jsou 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