{"id":5226,"date":"2022-05-06T15:52:14","date_gmt":"2022-05-06T13:52:14","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=5226"},"modified":"2022-05-17T16:06:03","modified_gmt":"2022-05-17T14:06:03","slug":"export-a-import-dph-a-clo","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/export-a-import-dph-a-clo\/","title":{"rendered":"Export a import \u2013 pravidla pro DPH a clo"},"content":{"rendered":"

Export a import, v \u010desk\u00e9m jazyce dovoz a v\u00fdvoz, jsou operace, pomoc\u00ed kter\u00fdch lze obchodovat v r\u00e1mci jednotliv\u00fdch st\u00e1t\u016f po cel\u00e9m sv\u011bt\u011b. Import je celkov\u00fd objem zbo\u017e\u00ed, technologi\u00ed, licenc\u00ed, autorsk\u00fdch pr\u00e1v i slu\u017eeb, kter\u00e9 dan\u00fd st\u00e1t dov\u00e1\u017e\u00ed ze zahrani\u010d\u00ed. Naopak export je obchodn\u00ed operace, pomoc\u00ed kter\u00e9 se ve\u0161ker\u00e9 zbo\u017e\u00ed a slu\u017eby vyv\u00e1\u017e\u00ed do zahrani\u010d\u00ed. S t\u00edmto procesem se v\u0161ak poj\u00ed i pojmy jako je clo a DPH.\u00a0\u00a0<\/b><\/p>\n

DPH a clo v r\u00e1mci exportu\u00a0<\/strong><\/em><\/h3>\n

Export zbo\u017e\u00ed je definov\u00e1n\u00a0\u00a7 66 odst. 1 z\u00e1kona o DPH<\/a>. Da\u0148ov\u00e1 povinnost vznik\u00e1 za podm\u00ednky v\u00fdstupu zbo\u017e\u00ed mimo \u00fazem\u00ed Evropsk\u00e9ho spole\u010denstv\u00ed na \u00fazem\u00ed t\u0159et\u00ed zem\u011b. Osvobozeno od DPH je exportovan\u00e9 zbo\u017e\u00ed, jeho\u017e kupuj\u00edc\u00ed nem\u00e1 v tuzemsku s\u00eddlo, m\u00edsto podnik\u00e1n\u00ed, m\u00edsto pobytu ani provozovnu.<\/p>\n

V z\u00e1vislosti na tom, se kterou zem\u00ed dan\u00fd st\u00e1t obchoduje, se m\u016f\u017ee do celkov\u00e9 ceny zbo\u017e\u00ed v r\u00e1mci vz\u00e1jemn\u00e9ho obchodu prom\u00edtnout i clo. Clo slou\u017e\u00ed jako ochran\u00e1\u0159sk\u00fd n\u00e1stroj pro dov\u00e1\u017een\u00e9 produkty. Sazba cla se pohybuje od 1 % do 10 %<\/strong> z celkov\u00e9 hodnoty zbo\u017e\u00ed v\u010detn\u011b n\u00e1klad\u016f na dopravu a poji\u0161t\u011bn\u00ed<\/a>. V\u00fd\u0161i cla si dovozce jednodu\u0161e spo\u010d\u00edt\u00e1 pomoc\u00ed syst\u00e9mu, kter\u00fd vych\u00e1z\u00ed z p\u0159\u00edslu\u0161n\u00e9 kategorie zbo\u017e\u00ed.<\/p>\n

DPH v r\u00e1mci importu<\/strong><\/em><\/h3>\n

Import zbo\u017e\u00ed se \u0159\u00edd\u00ed \u00a7 20 z\u00e1kona o DPH<\/a> a jde o vstup zbo\u017e\u00ed z t\u0159et\u00ed zem\u011b na \u00fazem\u00ed Evropsk\u00e9ho spole\u010denstv\u00ed. Zdaniteln\u00e9 pln\u011bn\u00ed p\u0159i dovozu se t\u00fdk\u00e1 zbo\u017e\u00ed, kter\u00e9 bylo propu\u0161t\u011bno do celn\u00edho v re\u017eimu<\/strong> voln\u00fd ob\u011bh, spot\u0159eby nebo pou\u017eit\u00edm zbo\u017e\u00ed ve svobodn\u00e9m p\u00e1smu, svobodn\u00e9m skladu, ale i nez\u00e1konn\u00fdm dovozem zbo\u017e\u00ed. Mezi dovoz v\u0161ak m\u016f\u017eeme za\u010dlenit i propu\u0161t\u011bn\u00ed zbo\u017e\u00ed do re\u017eimu aktivn\u00edho zu\u0161lech\u0165ovac\u00edho styku.<\/p>\n

Export \u2013 zisk pro ka\u017ed\u00fd st\u00e1t<\/strong><\/em><\/h3>\n

St\u00e1ty, jejich\u017e objem exportu je vy\u0161\u0161\u00ed ne\u017e objem importu, pat\u0159\u00ed v\u011bt\u0161inou mezi bohat\u0161\u00ed st\u00e1ty. Rozd\u00edl vznikl\u00fd mezi exportem a importem tvo\u0159\u00ed n\u00e1r\u016fst HDP<\/strong> a \u0159\u00edk\u00e1 se mu obchodn\u00ed bilance. Obchodn\u00ed bilance je bu\u010f aktivn\u00ed nebo pasivn\u00ed. Export je jeden z nejjednodu\u0161\u0161\u00edch proces\u016f a dnes snad i tradi\u010dn\u00ed formou, jak vstoupit na zahrani\u010dn\u00ed trh.<\/p>\n

Samotn\u00fd export nen\u00ed finan\u010dn\u011b n\u00e1ro\u010dn\u00fd \u2013 d\u016fle\u017eit\u00e9 je si v dan\u00e9 zemi ud\u011blat kvalitn\u00ed marketing<\/a>, co\u017e se zd\u00e1 z po\u010d\u00e1tku n\u00e1ro\u010dn\u00e9, ale jde jen o to se p\u0159izp\u016fsobit<\/strong> zahrani\u010dn\u00edmu trhu. Pro \u00fasp\u011b\u0161n\u00fd obchod v zahrani\u010d\u00ed, je d\u016fle\u017eit\u00e9, v\u00fdrobky i slu\u017eby p\u0159ibl\u00ed\u017eit ka\u017ed\u00e9 jednotliv\u00e9 zemi po cel\u00e9m sv\u011bt\u011b. Krom\u011b vybudov\u00e1n\u00ed nov\u00fdch distribu\u010dn\u00edch cest, je zm\u011bna p\u0159edev\u0161\u00edm v komunikaci.<\/p>\n

\"export<\/p>\n

\u010cesk\u00e1 exportn\u00ed banka<\/strong><\/em><\/h3>\n

V \u010cesk\u00e9 republice byla v roce 1995 zalo\u017eena specializovan\u00e1 instituce \u2013 \u010cesk\u00e1 exportn\u00ed banka. \u00dakolem t\u00e9to banky je podpora \u010desk\u00e9ho exportu, budov\u00e1n\u00ed pov\u011bdom\u00ed o na\u0161em zbo\u017e\u00ed ve sv\u011bt\u011b a celkov\u00e9 pos\u00edlen\u00ed konkurenceschopnosti<\/strong> \u010cR. Nav\u00edc tvo\u0159\u00ed ned\u00edlnou sou\u010d\u00e1st syst\u00e9mu st\u00e1tn\u00ed podpory nejen exportu ale i ekonomick\u00e9 diplomacie \u010cR.<\/p>\n

O DPH se star\u00e1 sm\u011brnice EU, kter\u00e1 \u0159e\u0161\u00ed obchodov\u00e1n\u00ed se zbo\u017e\u00edm po EU. Pro obchodov\u00e1n\u00ed na d\u00e1lku je stanoven\u00fd finan\u010dn\u00ed limit na 10 000 EUR pro v\u0161echny \u010dlensk\u00e9 st\u00e1ty dohromady.<\/em><\/p><\/blockquote>\n

Export a import z pohledu podnikatele<\/strong><\/em><\/h3>\n

V p\u0159\u00edpad\u011b, \u017ee si podnikatel po\u0159\u00edd\u00ed zbo\u017e\u00ed ur\u010den\u00e9 pro podnik\u00e1n\u00ed ze zem\u00ed mimo EU, mus\u00ed proj\u00edt klasick\u00fdm celn\u00edm \u0159\u00edzen\u00ed \u2013 bez ohledu na \u010d\u00e1stku z\u00e1silky. Povinnost se t\u00fdk\u00e1 fyzick\u00fdch osob, kter\u00e9 podnikaj\u00ed i nepl\u00e1tc\u016f DPH<\/strong>.\u00a0P\u0159i dovozu do \u010cesk\u00e9 republiky se DPH odv\u00e1d\u00ed p\u0159\u00edmo v r\u00e1mci celn\u00edho \u0159\u00edzen\u00ed.<\/p>\n

Situace, kdy podnikatel prod\u00e1v\u00e1 zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU se \u0159\u00edd\u00ed z\u00e1konem \u00a7 4 odst. 9 Z\u00e1kona o DPH<\/a>. Podnikatel z \u010cR sleduje, za kolik prod\u00e1v\u00e1 zbo\u017e\u00ed na d\u00e1lku zbo\u017e\u00ed nepl\u00e1tc\u016fm v ostatn\u00edch st\u00e1tech EU za rok. V p\u0159\u00edpad\u011b, \u017ee \u010d\u00e1stka za rok p\u0159es\u00e1hne 10 000 EUR, mus\u00ed se pl\u00e1tci DPH<\/a> p\u0159ihl\u00e1sit v dan\u00e9m st\u00e1t\u011b k platb\u011b DPH. Lze se p\u0159ihl\u00e1sit p\u0159\u00edmo v dan\u00e9m st\u00e1t\u011b, nebo lze vyu\u017e\u00edt re\u017eim jednoho spr\u00e1vn\u00edho m\u00edsta prost\u0159ednictv\u00edm finan\u010dn\u00edho \u00fa\u0159adu.<\/p>\n","protected":false},"excerpt":{"rendered":"

Export a import, v \u010desk\u00e9m jazyce dovoz a v\u00fdvoz, jsou operace, pomoc\u00ed kter\u00fdch lze obchodovat v r\u00e1mci jednotliv\u00fdch st\u00e1t\u016f po cel\u00e9m sv\u011bt\u011b. Import je celkov\u00fd objem zbo\u017e\u00ed, technologi\u00ed, licenc\u00ed, autorsk\u00fdch pr\u00e1v i slu\u017eeb, kter\u00e9 dan\u00fd st\u00e1t dov\u00e1\u017e\u00ed ze zahrani\u010d\u00ed. Naopak export je obchodn\u00ed operace, pomoc\u00ed kter\u00e9 se ve\u0161ker\u00e9 zbo\u017e\u00ed a slu\u017eby vyv\u00e1\u017e\u00ed do zahrani\u010d\u00ed. S […]<\/p>\n","protected":false},"author":14,"featured_media":5227,"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":[1,14],"tags":[300,166,54],"class_list":["post-5226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazeno","category-ucetnictvi-a-dane","tag-dan","tag-finance","tag-podnikani"],"yoast_head":"\nExport a import \u2013 pravidla pro DPH a clo<\/title>\n<meta name=\"description\" content=\"Export a import, v \u010desk\u00e9m jazyce dovoz a v\u00fdvoz, jsou operace, pomoc\u00ed kter\u00fdch lze obchodovat v r\u00e1mci jednotliv\u00fdch st\u00e1t\u016f po cel\u00e9m sv\u011bt\u011b.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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