{"id":9637,"date":"2024-08-16T07:52:09","date_gmt":"2024-08-16T05:52:09","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=9637"},"modified":"2024-06-24T08:03:05","modified_gmt":"2024-06-24T06:03:05","slug":"prefakturace","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/prefakturace\/","title":{"rendered":"Jak\u00e1 \u00faskal\u00ed s sebou nese p\u0159efakturace? Existuj\u00ed pro ni jasn\u011b dan\u00e1 pravidla?"},"content":{"rendered":"<p><b>P\u0159efakturace, \u010dasto naz\u00fdvan\u00e1 tak\u00e9 p\u0159e\u00fa\u010dtov\u00e1n\u00ed, je proces, p\u0159i kter\u00e9m doch\u00e1z\u00ed k n\u00e1kupu slu\u017eeb a jejich n\u00e1sledn\u00e9mu p\u0159e\u00fa\u010dtov\u00e1n\u00ed jin\u00e9mu subjektu nebo subjekt\u016fm. Z hlediska z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (DPH) existuj\u00ed ur\u010dit\u00e1 pravidla, kter\u00e1 upravuj\u00ed tento proces. Jak\u00e1 \u00faskal\u00ed s sebou nese p\u0159efakturace se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch.<\/b><\/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-69f4adcf12976\" 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-69f4adcf12976\"  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\/prefakturace\/#Typy_prefakturace\" >Typy p\u0159efakturace<\/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\/prefakturace\/#Prenesena_danova_povinnost\" >P\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost<\/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\/prefakturace\/#Spravna_faktura_je_zaklad\" >Spr\u00e1vn\u00e1 faktura je z\u00e1klad<\/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\/prefakturace\/#Pravidla_prefakturace\" >Pravidla p\u0159efakturace<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Typy_prefakturace\"><\/span><span style=\"font-weight: 400;\">Typy p\u0159efakturace<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><b>\u010c\u00e1ste\u010dn\u00e1 p\u0159efakturace<\/b><span style=\"font-weight: 400;\">: P\u0159e\u00fa\u010dtov\u00e1n\u00ed \u010d\u00e1sti n\u00e1klad\u016f nebo slu\u017eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>\u00dapln\u00e1 p\u0159efakturace<\/b><span style=\"font-weight: 400;\">: P\u0159e\u00fa\u010dtov\u00e1n\u00ed v\u0161ech n\u00e1klad\u016f nebo slu\u017eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>P\u0159efakturace s nulovou mar\u017e\u00ed:<\/b><span style=\"font-weight: 400;\"> Obvykle se prov\u00e1d\u00ed bez zisku.<\/span><\/li>\n<\/ul>\n<p><b>\u00da\u010detn\u00ed postup<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00e1klady, kter\u00e9 nepat\u0159\u00ed do n\u00e1klad\u016f <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed jednotky<\/a> nap\u0159. soukrom\u00e9 telefonn\u00ed hovory, n\u00e1jemn\u00e9, elektrika, by se m\u011bly prioritn\u011b \u00fa\u010dtovat p\u0159es z\u00fa\u010dtovac\u00ed vztahy \u2013 \u00fa\u010dtov\u00e1 t\u0159\u00edda 3. U dodavatel\u016f tepla, elekt\u0159iny, plynu, vody a poskytovatel\u016f telekomunika\u010dn\u00edch slu\u017eeb, p\u0159i p\u0159eprav\u011b a distribuci plynu nebo p\u0159i p\u0159enosu a distribuci elekt\u0159iny, je mo\u017en\u00e9 stanovit datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed a\u017e na den ode\u010dtu z m\u011b\u0159\u00edc\u00edho za\u0159\u00edzen\u00ed nebo na den zji\u0161t\u011bn\u00ed skute\u010dn\u00e9 spot\u0159eby. U \u00fa\u010detn\u00edch jednotek, kter\u00e9 poskytuj\u00ed slu\u017eby, se n\u00e1klady \u00fa\u010dtuj\u00ed v \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 5, a tr\u017eby za poskytnut\u00e9 slu\u017eby se \u00fa\u010dtuj\u00ed v \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b 6.<\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Prenesena_danova_povinnost\"><\/span><span style=\"font-weight: 400;\">P\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V r\u00e1mci da\u0148ov\u00e9ho syst\u00e9mu slou\u017e\u00ed re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti jako opat\u0159en\u00ed proti da\u0148ov\u00fdm \u00fanik\u016fm. C\u00edlem p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti je zabr\u00e1n\u011bn\u00ed situace,<strong> kdy pl\u00e1tce \u2013 odb\u011bratel uplat\u0148uje odpo\u010det dan\u011b na vstupu, zat\u00edmco pl\u00e1tce \u2013 dodavatel neprovede odpov\u00eddaj\u00edc\u00ed odvod dan\u011b.<\/strong> V tomto re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti p\u0159eb\u00edr\u00e1 odpov\u011bdnost za da\u0148 z pln\u011bn\u00ed odb\u011bratel m\u00edsto dodavatele. Aplikuje se pouze tehdy, pokud oba subjekty \u2013 dodavatel i odb\u011bratel \u2013 jsou pl\u00e1tci dan\u011b a poskytuj\u00ed si vz\u00e1jemn\u011b pln\u011bn\u00ed, kter\u00e9 podl\u00e9h\u00e1 tomuto re\u017eimu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti je mechanismus, kter\u00fd se pou\u017e\u00edv\u00e1 v r\u00e1mci <a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-rad\/\" target=\"_blank\" rel=\"noopener\">dan\u00ed z p\u0159idan\u00e9 hodnoty<\/a> (DPH). Zde jsou kroky, jak tento re\u017eim funguje:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><b>Obecn\u00e9 z\u00e1sady re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/b><span style=\"font-weight: 400;\">: Pl\u00e1tce, pro kter\u00e9ho bylo zdaniteln\u00e9 pln\u011bn\u00ed uskute\u010dn\u011bno, je povinen p\u0159iznat da\u0148 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed. V b\u011b\u017en\u00e9m re\u017eimu je povinnost p\u0159iznat a zaplatit da\u0148 na dodavateli (poskytovateli pln\u011bn\u00ed), ale v re\u017eimu p\u0159enesen\u00e9 dan\u011b tuto povinnost p\u0159eb\u00edr\u00e1 odb\u011bratel (p\u0159\u00edjemce pln\u011bn\u00ed). Re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti se m\u016f\u017ee pou\u017eit pouze tehdy, pokud obchoduj\u00ed dva pl\u00e1tci DPH a m\u00edsto pln\u011bn\u00ed je v tuzemsku.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Povinnosti poskytovatele pln\u011bn\u00ed (dodavatele)<\/b><span style=\"font-weight: 400;\">: Dodavatel mus\u00ed vystavit b\u011b\u017en\u00fd da\u0148ov\u00fd doklad do 15 dn\u00ed od uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed se v\u0161emi n\u00e1le\u017eitostmi da\u0148ov\u00e9ho dokladu. Na da\u0148ov\u00e9m dokladu nen\u00ed vy\u010d\u00edslena v\u00fd\u0161e DPH ani sazba dan\u011b. Naopak mus\u00ed b\u00fdt uvedena pozn\u00e1mka, \u017ee se jedn\u00e1 o pln\u011bn\u00ed, kdy da\u0148 odvede z\u00e1kazn\u00edk. V p\u0159\u00edpad\u011b re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti nen\u00ed mo\u017en\u00e9 vystavit zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Povinnosti p\u0159\u00edjemce pln\u011bn\u00ed (odb\u011bratele)<\/b><span style=\"font-weight: 400;\">: Odb\u011bratel p\u0159izn\u00e1v\u00e1 da\u0148 z p\u0159ijat\u00e9ho pln\u011bn\u00ed ve sv\u00e9m p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty. Pokud spln\u00ed z\u00e1konem stanoven\u00e9 podm\u00ednky, m\u016f\u017ee si vypo\u010dtenou da\u0148 uplatnit jako n\u00e1rok na odpo\u010det dan\u011b na vstupu.<\/span><\/li>\n<\/ol>\n<div id=\"attachment_9639\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-9639\" class=\"wp-image-9639 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/06\/prefakturace-1-930x620.jpeg\" alt=\"p\u0159efakturace\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-9639\" class=\"wp-caption-text\">P\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost \u2013 p\u0159eb\u00edr\u00e1 odpov\u011bdnost za da\u0148 z pln\u011bn\u00ed odb\u011bratel m\u00edsto dodavatele.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Spravna_faktura_je_zaklad\"><\/span><span style=\"font-weight: 400;\">Spr\u00e1vn\u00e1 faktura je z\u00e1klad<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\"><b>I\u010cO (DI\u010c)<\/b><span style=\"font-weight: 400;\">: Uve\u010fte identifika\u010dn\u00ed \u010d\u00edslo pl\u00e1tce DPH (DI\u010c) na faktu\u0159e. To plat\u00ed zejm\u00e9na pro firmy, kter\u00e9 jsou registrovan\u00e9 jako pl\u00e1tci dan\u011b z p\u0159idan\u00e9 hodnoty.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>\u010c\u00edslo faktury<\/b><span style=\"font-weight: 400;\">: Ka\u017ed\u00e1<\/span><a href=\"https:\/\/orangeacademy.cz\/clanky\/faktura-vite-co-musi-obsahovat\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">faktura by m\u011bla m\u00edt unik\u00e1tn\u00ed po\u0159adov\u00e9 \u010d\u00edslo.<\/span><\/a><span style=\"font-weight: 400;\"> To usnad\u0148uje sledov\u00e1n\u00ed a archivaci faktur.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Popis slu\u017eby nebo zbo\u017e\u00ed<\/b><span style=\"font-weight: 400;\">: Jasn\u011b specifikujte, co je p\u0159edm\u011btem fakturace. Uve\u010fte podrobn\u00fd popis slu\u017eby nebo zbo\u017e\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Fakturovan\u00e1 \u010d\u00e1stka<\/b><span style=\"font-weight: 400;\">: Uve\u010fte celkovou \u010d\u00e1stku, kterou klient mus\u00ed zaplatit. Pokud jde o m\u011brnou jednotku (nap\u0159. cena za kilogram), uve\u010fte tak\u00e9 mno\u017estv\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Datum vystaven\u00ed faktury<\/b><span style=\"font-weight: 400;\">: Faktura by m\u011bla obsahovat datum jej\u00edho vystaven\u00ed. To je d\u016fle\u017eit\u00e9 pro <a href=\"https:\/\/rekvalifikacnikurzy.cz\/kurz\/mzdove-ucetnictvi-s-vyuzitim-pc\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> a da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Pravidla_prefakturace\"><\/span><span style=\"font-weight: 400;\">Pravidla p\u0159efakturace<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">P\u0159i p\u0159efakturaci slu\u017eeb se \u010dasto vyskytuj\u00ed n\u011bkter\u00e9 b\u011b\u017en\u00e9 chyby. Zde jsou n\u011bkter\u00e9 z nich:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><b>Nespr\u00e1vn\u00e9 \u00fadaje o odb\u011brateli<\/b><span style=\"font-weight: 400;\">: Je d\u016fle\u017eit\u00e9, aby faktura obsahovala p\u0159esn\u00e9 \u00fadaje o odb\u011brateli, v\u010detn\u011b n\u00e1zvu, adresy a I\u010cO.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Nekonkr\u00e9tn\u00ed p\u0159edm\u011bt pln\u011bn\u00ed<\/b><span style=\"font-weight: 400;\">: Na faktu\u0159e mus\u00ed b\u00fdt jasn\u011b uveden\u00e9 o jak\u00e9 pln\u011bn\u00ed se jedn\u00e1 (nap\u0159. zbo\u017e\u00ed, slu\u017eba, dom\u00e1c\u00ed pot\u0159eby).<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Ne\u010diteln\u00fd doklad<\/b><span style=\"font-weight: 400;\">: Faktura by m\u011bla b\u00fdt \u010diteln\u00e1, aby nedoch\u00e1zelo k nedorozum\u011bn\u00edm.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Datum uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed<\/b><span style=\"font-weight: 400;\">: Spr\u00e1vn\u00e9 datum na faktu\u0159e je kl\u00ed\u010dov\u00e9. Nesm\u00ed b\u00fdt star\u0161\u00ed ne\u017e 15 dn\u016f od uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>\u010c\u00edslov\u00e1n\u00ed faktur<\/b><span style=\"font-weight: 400;\">: Faktury se mus\u00ed \u010d\u00edslovat po sob\u011b jdouc\u00edm zp\u016fsobem.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Faktury nad 10.000 K\u010d<\/b><span style=\"font-weight: 400;\">: P\u0159i fakturaci \u010d\u00e1stek vy\u0161\u0161\u00edch ne\u017e 10.000 K\u010d je nutn\u00e9 dodr\u017eet specifick\u00e1 pravidla.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/b><span style=\"font-weight: 400;\">: Pokud jde o p\u0159efakturaci s p\u0159enesenou da\u0148ovou povinnost\u00ed, je d\u016fle\u017eit\u00e9 to na faktu\u0159e uv\u00e9st.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">V re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti se nevystavuj\u00ed da\u0148ov\u00e9 doklady k p\u0159ijat\u00fdm platb\u00e1m a p\u0159edem uhrazen\u00e9 z\u00e1lohov\u00e9 platby se zohledn\u00ed v celkov\u00e9 hodnot\u011b<\/span><b> uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed,<\/b><span style=\"font-weight: 400;\"> na kterou bude aplikov\u00e1n re\u017eim p\u0159enesen\u00e9 dan\u011b.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159efakturace, \u010dasto naz\u00fdvan\u00e1 tak\u00e9 p\u0159e\u00fa\u010dtov\u00e1n\u00ed, je proces, p\u0159i kter\u00e9m doch\u00e1z\u00ed k n\u00e1kupu slu\u017eeb a jejich n\u00e1sledn\u00e9mu p\u0159e\u00fa\u010dtov\u00e1n\u00ed jin\u00e9mu subjektu nebo subjekt\u016fm. Z hlediska z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (DPH) existuj\u00ed ur\u010dit\u00e1 pravidla, kter\u00e1 upravuj\u00ed tento proces. Jak\u00e1 \u00faskal\u00ed s sebou nese p\u0159efakturace se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch. Typy p\u0159efakturace \u010c\u00e1ste\u010dn\u00e1 p\u0159efakturace: P\u0159e\u00fa\u010dtov\u00e1n\u00ed \u010d\u00e1sti n\u00e1klad\u016f [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":9640,"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":[330,20,14],"tags":[15,166,310,147,17],"class_list":["post-9637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-finance","tag-penize","tag-tipy","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak\u00e1 \u00faskal\u00ed s sebou nese p\u0159efakturace? 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