{"id":5864,"date":"2022-10-16T12:58:38","date_gmt":"2022-10-16T10:58:38","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=5864"},"modified":"2022-10-23T12:59:37","modified_gmt":"2022-10-23T10:59:37","slug":"vanocni-darky-ve-firme-z-pohledu-dani","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/","title":{"rendered":"V\u00e1no\u010dn\u00ed d\u00e1rky ve firm\u011b z pohledu dan\u00ed"},"content":{"rendered":"<p dir=\"ltr\"><strong><span class=\"ContentPasted0\">Bl\u00ed\u017e\u00ed se v\u00e1no\u010dn\u00ed sv\u00e1tky, kter\u00e9 jsou i ve firm\u00e1ch spojen\u00e9 s p\u0159ed\u00e1v\u00e1n\u00edm d\u00e1rk\u016f. Firma, kter\u00e1 se rozhodne obdarovat sv\u00e9 obchodn\u00ed partnery, klienty i zam\u011bstnance, si m\u016f\u017ee n\u00e1klady na po\u0159\u00edzen\u00ed uplatnit jako da\u0148ov\u011b uznateln\u00e9 a uplatnit odpo\u010det DPH. V\u00e1no\u010dn\u00ed d\u00e1rky \u2013 j<\/span><\/strong><strong><span class=\"ContentPasted0\">ak\u00e9 jsou podm\u00ednky pro da\u0148ovou uznatelnost se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch.<\/span><\/strong><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">Kter\u00e9 v\u00e1no\u010dn\u00ed d\u00e1rky pro klienty, obchodn\u00ed partnery i zam\u011bstnance jsou da\u0148ov\u011b uznateln\u00e9?<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Mezi nej\u010dast\u011bj\u0161\u00ed d\u00e1rky, kter\u00e9 firmy rozd\u00e1vaj\u00ed pat\u0159\u00ed reklamn\u00ed p\u0159edm\u011bty, kter\u00e9 jsou da\u0148ov\u011b uznateln\u00e9. Reklamn\u00ed p\u0159edm\u011bty mus\u00ed b\u00fdt ozna\u010deny logem nebo n\u00e1zvem obchodn\u00ed firmy a nesm\u00ed p\u0159ev\u00fd\u0161it \u010d\u00e1stku 500 K\u010d. <strong>Pokud je firma pl\u00e1tcem DPH jedn\u00e1 se o \u010d\u00e1stku bez DPH.<\/strong> \u010c\u00e1stka zahrnuje nejen samotn\u00fd p\u0159edm\u011bt, ale i n\u00e1klady na potisk a p\u0159\u00edpadnou p\u0159epravu.<\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Kdyby na d\u00e1rc\u00edch nebylo logo firmy, nestal by se dar reklamn\u00edm a propaga\u010dn\u00edm p\u0159edm\u011btem z titulu dan\u011b z p\u0159\u00edjm\u016f, ale z\u016fstal by zachov\u00e1n n\u00e1rok na odpo\u010det DPH. U dra\u017e\u0161\u00edch variant v\u00e1no\u010dn\u00edch d\u00e1rk\u016f pro klienty, jejich\u017e po\u0159izovac\u00ed hodnota je vy\u0161\u0161\u00ed ne\u017e 500 K\u010d bez DPH, nep\u016fjde o da\u0148ov\u00fd v\u00fddaj s odpo\u010dtem DPH nikdy.<\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Za reklamn\u00ed p\u0159edm\u011bt se pova\u017euje jak\u00e9koliv zbo\u017e\u00ed, kter\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/knihy-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\"><strong>nen\u00ed p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b.<\/strong><\/a> V\u00fdjimkou je tzv. tich\u00e9 v\u00edno, kter\u00e9 mus\u00ed m\u00edt na etiket\u011b firemn\u00ed logo a nesm\u00ed se jednat o sekt \u010di \u0161ampa\u0148sk\u00e9. Dal\u0161\u00edmi hojn\u011b vyu\u017e\u00edvan\u00fdmi reklamn\u00edmi p\u0159edm\u011bty jsou psac\u00ed pot\u0159eby, hrnky, kalend\u00e1\u0159e, kosmetika, di\u00e1\u0159e, USB flash disky a powerbanky.<\/span><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">D\u00e1rky, kter\u00e9 nemaj\u00ed charakter propaga\u010dn\u00edho p\u0159edm\u011btu<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f m\u00e1 sv\u00e1 jasn\u00e1 pravidla. V p\u0159\u00edpad\u011b, \u017ee firma neposkytne jako dar sv\u00e9 propaga\u010dn\u00ed p\u0159edm\u011bty nebo je neposkytne p\u0159\u00edmo, ale nap\u0159. formou pouk\u00e1zky, nebude pouk\u00e1zka ani jin\u00fd dar pova\u017eov\u00e1n za da\u0148ov\u011b uznateln\u00fd v\u00fddaj.\u00a0<\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Zat\u00edmco z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f po\u017eaduje opat\u0159en\u00ed d\u00e1rk\u016f logem firmy nebo ochrannou zn\u00e1mkou poskytovatele, z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty nen\u00ed tak p\u0159\u00edsn\u00fd. Pokud je spln\u011bna podm\u00ednka, \u017ee je d\u00e1rek poskytnut v r\u00e1mci ekonomick\u00e9 \u010dinnosti a hodnota <strong>nep\u0159esahuje 500 K\u010d bez dan\u011b,<\/strong> neodv\u00e1d\u00ed poskytovatel p\u0159i poskytnut\u00ed d\u00e1rku DPH.\u00a0<\/span><\/p>\n<div id=\"attachment_5866\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5866\" class=\"wp-image-5866 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/10\/AdobeStock_392823336-930x620.jpeg\" alt=\"V\u00e1no\u010dn\u00ed d\u00e1rky ve firm\u011b z pohledu dan\u00ed\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-5866\" class=\"wp-caption-text\">Mezi nej\u010dast\u011bj\u0161\u00ed d\u00e1rky, kter\u00e9 firmy rozd\u00e1vaj\u00ed pat\u0159\u00ed reklamn\u00ed p\u0159edm\u011bty, kter\u00e9 jsou da\u0148ov\u011b uznateln\u00e9.<\/p><\/div>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">\u00da\u010dtov\u00e1n\u00ed dar\u016f<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Z pohledu \u00fa\u010detnictv\u00ed je dobr\u00e9 sjednotit v\u0161echny podm\u00ednky pro maxim\u00e1ln\u00ed da\u0148ovou optimalizaci d\u00e1rk\u016f. Jak u\u017e jsme zmi\u0148ovali v\u00fd\u0161e, z pohledu DPH nen\u00ed podstatn\u00e9 opat\u0159en\u00ed d\u00e1rk\u016f logem firmy, av\u0161ak v\u011bt\u0161ina firem logo zajist\u00ed, aby se cel\u00e1 hodnota daru pova\u017eovala za da\u0148ov\u011b uznateln\u00fd v\u00fddaj. V <a href=\"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> se\u00a0<\/span><span class=\"ContentPasted0\">reklamn\u00ed p\u0159edm\u011bty se eviduj\u00ed na \u00fa\u010dtech z\u00e1sob. Na konci \u00fa\u010detn\u00edho obdob\u00ed mus\u00ed v\u0161ak doj\u00edt k z\u00fa\u010dtov\u00e1n\u00ed zbyl\u00fdch p\u0159edm\u011bt\u016f. N\u00e1kladem jsou v okam\u017eiku darov\u00e1n\u00ed a \u00fa\u010dtujeme<strong> je na \u00fa\u010det 501 <\/strong>\u2013 spot\u0159eba materi\u00e1lu. Pokud by n\u00e1klady spojen\u00e9 s n\u00e1kupem reklamn\u00edch p\u0159edm\u011bt\u016f nebylo mo\u017en\u00e9 uznat jako da\u0148ov\u011b uznateln\u00e9, jednalo by se o n\u00e1klady na reprezentaci \u00fa\u010dtov\u00e1n\u00ed prob\u00edh\u00e1 <strong>na \u00fa\u010dtu 513<\/strong> \u2013 n\u00e1klady na reprezentaci nebo jako <strong>dar na \u00fa\u010dtu 543<\/strong> \u2013 dary. DPH n\u00e1rokovat nelze.\u00a0\u00a0\u00a0<\/span><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">Kontrola spr\u00e1vce dan\u011b<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">V p\u0159\u00edpad\u011b, \u017ee nastane kontrola ze strany spr\u00e1vce dan\u011b, kter\u00fd prov\u011b\u0159uje da\u0148ovou uznatelnost n\u00e1klad\u016f, je pot\u0159eba p\u0159edlo\u017eit da\u0148ov\u00fd doklad.<a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" target=\"_blank\" rel=\"noopener\"> Da\u0148ov\u00fd doklad<\/a> mus\u00ed obsahovat informaci o tom, \u017ee p\u0159edm\u011bty byli <strong>opat\u0159eny logem firmy<\/strong>. Mo\u017enost\u00ed je i fotodokumentace reklamn\u00edch d\u00e1rk\u016f.<\/span><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">Z\u00e1v\u011br\u00a0<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kona \u010d. 586\/1992 Sb., z p\u0159\u00edjm\u016f (\u00a7 25 odst.1 p\u00edsm. t)<\/a> jsou z\u00e1kladn\u00edmi pravidly pro da\u0148ov\u011b uznateln\u00fd n\u00e1klad n\u00e1sleduj\u00edc\u00ed:<\/span><\/p>\n<ul>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Cena d\u00e1rku nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e 500 K\u010d (firma kter\u00e1 je pl\u00e1tce DPH \u2013 bere se cena bez DPH). Do t\u00e9to \u010d\u00e1stky se v\u0161ak zahrnuj\u00ed i n\u00e1klady na potisk, obaly a p\u0159\u00edpadn\u00e1 p\u0159eprava,<\/span><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><span class=\"ContentPasted0\">d\u00e1rek mus\u00ed b\u00fdt opat\u0159en brandem, n\u00e1zvem slu\u017eby nebo zbo\u017e\u00ed a logem obchodn\u00ed firmy,<\/span><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><span class=\"ContentPasted0\">d\u00e1rek nesm\u00ed b\u00fdt p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b (s v\u00fdjimkou tich\u00e9ho v\u00edna, co\u017e je v\u00edno jin\u00e9 ne\u017e \u0161umiv\u00e9),<\/span><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><span class=\"ContentPasted0\">p\u0159\u00edjemce z takov\u00e9ho p\u0159ijat\u00e9ho daru neplat\u00ed da\u0148 z p\u0159\u00edjmu.<\/span><\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Bl\u00ed\u017e\u00ed se v\u00e1no\u010dn\u00ed sv\u00e1tky, kter\u00e9 jsou i ve firm\u00e1ch spojen\u00e9 s p\u0159ed\u00e1v\u00e1n\u00edm d\u00e1rk\u016f. Firma, kter\u00e1 se rozhodne obdarovat sv\u00e9 obchodn\u00ed partnery, klienty i zam\u011bstnance, si m\u016f\u017ee n\u00e1klady na po\u0159\u00edzen\u00ed uplatnit jako da\u0148ov\u011b uznateln\u00e9 a uplatnit odpo\u010det DPH. V\u00e1no\u010dn\u00ed d\u00e1rky \u2013 jak\u00e9 jsou podm\u00ednky pro da\u0148ovou uznatelnost se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch. Kter\u00e9 v\u00e1no\u010dn\u00ed d\u00e1rky pro [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5865,"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":[310,147,17,25],"class_list":["post-5864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-penize","tag-tipy","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00e1no\u010dn\u00ed d\u00e1rky ve firm\u011b z pohledu dan\u00ed<\/title>\n<meta name=\"description\" content=\"Firma, kter\u00e1 se rozhodne obdarovat sv\u00e9 obchodn\u00ed partnery a zam\u011bstnance, si m\u016f\u017ee n\u00e1klady na po\u0159\u00edzen\u00ed uplatnit jako da\u0148ov\u011b uznateln\u00e9 a 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DPH.","og_url":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2022-10-16T10:58:38+00:00","article_modified_time":"2022-10-23T10:59:37+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/10\/AdobeStock_162912960-scaled.jpeg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"4 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"V\u00e1no\u010dn\u00ed d\u00e1rky ve firm\u011b z pohledu dan\u00ed","datePublished":"2022-10-16T10:58:38+00:00","dateModified":"2022-10-23T10:59:37+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/"},"wordCount":813,"commentCount":2,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/10\/AdobeStock_162912960-scaled.jpeg","keywords":["pen\u00edze","Tipy","\u00da\u010detnictv\u00ed","Z\u00e1kony"],"articleSection":["\u00da\u010detnictv\u00ed a 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