{"id":1154,"date":"2019-05-28T06:15:00","date_gmt":"2019-05-28T04:15:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1154"},"modified":"2024-05-12T16:44:33","modified_gmt":"2024-05-12T14:44:33","slug":"aktualizace-v-plneni-v-rezimu-moss","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/aktualizace-v-plneni-v-rezimu-moss","title":{"rendered":"Aktualizace m\u00edsta pln\u011bn\u00ed v re\u017eimu MOSS"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-235-1024x678.jpeg\" alt=\"\" class=\"wp-image-1155\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-235-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-235-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-235-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-235.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V d\u016fsledku p\u0159ijet\u00ed sm\u011brnice Rady (EU) 2017\/24551 a novely z\u00e1kona o DPH s \u00fa\u010dinnost\u00ed od 27. 3. 2019 do\u0161lo ke zm\u011bn\u00e1m p\u0159i stanoven\u00ed m\u00edsta pln\u011bn\u00ed u vybran\u00fdch p\u0159eshrani\u010dn\u00edch slu\u017eeb poskytovan\u00fdch osob\u00e1m nepovinn\u00fdm k dani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A co to vlastn\u011b re\u017eim MOSS je?<\/strong><br>Pokud prod\u00e1te elektronickou slu\u017ebu nepodnikateli do EU, vznik\u00e1 V\u00e1m povinnost registrovat se jako osoba identifikovan\u00e1 k DPH a \u0159e\u0161it tuto da\u0148 v zemi z\u00e1kazn\u00edka. Abyste se vyhnuli zdlouhav\u00e9 registraci k DPH v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie, kde je nutn\u00e9 pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a odv\u00e1d\u011bt zde da\u0148, existuje mo\u017enost registrovat se do zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta (mini-one stop shop = MOSS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V praxi to znamen\u00e1, \u017ee se registrujete ve sv\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b do jednoho spr\u00e1vn\u00edho m\u00edsta prost\u0159ednictv\u00edm da\u0148ov\u00e9ho port\u00e1lu a pot\u00e9 zde m\u016f\u017eete pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a platit da\u0148 ze v\u0161ech slu\u017eeb, kter\u00fdch se tento re\u017eim t\u00fdk\u00e1. V \u010cesk\u00e9 republice jednotn\u00e9 spr\u00e1vn\u00ed m\u00edsto spravuje Finan\u010dn\u00ed \u00fa\u0159ad pro Jihomoravsk\u00fd kraj, kter\u00e9mu se kvart\u00e1ln\u011b pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k MOSS a plat\u00ed se da\u0148 v Eurech na specifick\u00fd bankovn\u00ed \u00fa\u010det. P\u0159eposl\u00e1n\u00ed platby dan\u011b a relevantn\u00edch \u010d\u00e1st\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do ostatn\u00edch zem\u00ed Evropsk\u00e9 unie zajist\u00ed Finan\u010dn\u00ed spr\u00e1va \u010cR, neboli \u010dlensk\u00fd st\u00e1t identifikace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zm\u011bna od 1.1.2019<\/strong><br>Zm\u011bny se t\u00fdkaj\u00ed podnikatel\u016f, kte\u0159\u00ed prod\u00e1vaj\u00ed elektronickou slu\u017ebu nepodnikatel\u016fm do st\u00e1t\u016f Evropsk\u00e9 unie, nemaj\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b provozovnu a celkov\u00e1 hodnota prodej\u016f nep\u0159ekro\u010dila v aktu\u00e1ln\u00edm ani minul\u00e9m roce 10.000 EUR\/rok.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud podnikatel spln\u00ed v\u0161echny t\u0159i podm\u00ednky, m\u016f\u017ee se rozhodnout, ve kter\u00e9 zemi bude m\u00edsto pln\u011bn\u00ed pro elektronick\u00e9 slu\u017eby, kter\u00e9 poskytuje:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>M\u00edsto zdaniteln\u00e9ho pln\u011bn\u00ed = zem\u011b z\u00e1kazn\u00edka. V tomto p\u0159\u00edpad\u011b bude podnikatel postupovat jako doposud. Faktury vystavuje s DPH dan\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, kvart\u00e1ln\u011b pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k MOSS a odv\u00e1d\u00ed DPH v EUR.<br>\u200d<\/li>\n\n\n\n<li>M\u00edsto zdaniteln\u00e9ho pln\u011bn\u00ed = vlastn\u00ed zem\u011b. V tomto p\u0159\u00edpad\u011b podl\u00e9h\u00e1 prodej pravidl\u016fm DPH pro tuzemsk\u00e9 pln\u011bn\u00ed a faktury jsou bu\u010f bez DPH (u nepl\u00e1tc\u016f) nebo s tuzemskou dan\u00ed (u pl\u00e1tc\u016f).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V p\u0159\u00edpad\u011b odhl\u00e1\u0161en\u00ed z MOSS mohou nastat dv\u011b situace:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>poskytovatel vybran\u00fdch slu\u017eeb se registroval do MOSS p\u0159ed nabyt\u00edm \u00fa\u010dinnosti novely z\u00e1kona o DPH, tj. do 26. 3. 2019.<br>St\u00e1vaj\u00edc\u00ed u\u017eivatel\u00e9 MOSS maj\u00ed mo\u017enost podat odhl\u00e1\u0161ku prost\u0159ednictv\u00edm pod\u00e1n\u00ed \u017e\u00e1dosti o vyn\u011bt\u00ed ze zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta na elektronick\u00e9m port\u00e1lu Finan\u010dn\u00ed spr\u00e1vy \u010cR. Jako d\u016fvod uvedou dobrovoln\u00e9 ukon\u010den\u00ed pou\u017e\u00edv\u00e1n\u00ed re\u017eimu.<br><br>A\u017e do data vyn\u011bt\u00ed z MOSS, tedy do za\u010d\u00e1tku \u010dtvrtlet\u00ed, kter\u00e9 n\u00e1sleduje po \u010dtvrtlet\u00ed, ve kter\u00e9m byla pod\u00e1na \u017e\u00e1dost o vyn\u011bt\u00ed z MOSS, mus\u00ed osoba povinn\u00e1 k dani postupovat podle st\u00e1vaj\u00edc\u00edho re\u017eimu a vystavovat faktury s DPH dan\u00e9ho \u010dlensk\u00e9ho st\u00e1tu.<br><br>V p\u0159\u00edpad\u011b pod\u00e1n\u00ed \u017e\u00e1dosti o vyn\u011bt\u00ed z MOSS z d\u016fvodu dobrovoln\u00e9ho ukon\u010den\u00ed pou\u017e\u00edv\u00e1n\u00ed re\u017eimu, se na mo\u017enost op\u011btovn\u00e9 registrace do tohoto re\u017eimu vztahuje karant\u00e9na v d\u00e9lce 2 kalend\u00e1\u0159n\u00edch \u010dtvrtlet\u00ed. P\u0159i p\u0159ekro\u010den\u00ed obratu 10.000EUR je op\u011bt m\u00edsto pln\u011bn\u00ed v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech EU.<br>\u200d<\/li>\n\n\n\n<li>poskytovatel vybran\u00fdch slu\u017eeb se registruje do MOSS po nabyt\u00ed \u00fa\u010dinnosti novely z\u00e1kona o DPH, tj. od 27. 3. 2019<br><br>Osoby povinn\u00e9 k dani, kter\u00e9 se nov\u011b registruj\u00ed do MOSS po nabyt\u00ed \u00fa\u010dinnosti novely z\u00e1kona o DPH podaj\u00ed p\u0159es port\u00e1l Finan\u010dn\u00ed spr\u00e1vy \u010cR p\u0159ihl\u00e1\u0161ku do MOSS.<br><br>V p\u0159\u00edpad\u011b, \u017ee bude uvedeno datum prvn\u00edho poskytnut\u00ed slu\u017eby a pokud bude p\u0159ihl\u00e1\u0161ka podan\u00e1 do 10 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m tuto slu\u017ebu poskytla, bude osoba povinn\u00e1 k dani zaregistrovan\u00e1 k tomuto datu. Pokud v p\u0159ihl\u00e1\u0161ce pro registraci nebude uvedeno datum poskytnut\u00ed slu\u017eby, bude osoba zaregistrovan\u00e1 k 1.dni n\u00e1sleduj\u00edc\u00edho \u010dtvrtlet\u00ed po pod\u00e1n\u00ed p\u0159ihl\u00e1\u0161ky.<br><br>Osoba povinn\u00e1 k dani je povinna uplat\u0148ovat m\u00edsto pln\u011bn\u00ed v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech a\u017e do konce kalend\u00e1\u0159n\u00edho roku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m se registrovala do re\u017eimu MOSS. O vyn\u011bt\u00ed z re\u017eimu MOSS lze po\u017e\u00e1dat, ale osoba povinn\u00e1 k dani je povinna v\u00fd\u0161e uveden\u00e9 slu\u017eby po tuto dobu zda\u0148ovat dle z\u00e1kon\u016f p\u0159\u00edmo v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech, do kter\u00fdch u\u010dinila pln\u011bn\u00ed.<br><br>I zde plat\u00ed karant\u00e9na 2 kalend\u00e1\u0159n\u00edch \u010dtvrtlet\u00ed pro mo\u017enost op\u011btovn\u00e9 registrace do re\u017eimu MOSS.<br><br>Pod\u00e1n\u00ed \u017e\u00e1dosti o vyn\u011bt\u00ed z MOSS nemus\u00ed automaticky znamenat, \u017ee osoba povinn\u00e1 k dani zm\u011bn\u00ed m\u00edsto pln\u011bn\u00ed na tuzemsko. M\u016f\u017ee nastat situace, kdy se osoba povinn\u00e1 k dani rozhodla, \u017ee bude odv\u00e1d\u011bt da\u0148 v p\u0159\u00edslu\u0161n\u00fdch \u010dlensk\u00fdch st\u00e1tech EU nap\u0159\u00edmo.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lucie Vran\u00e1<\/strong><br>Accounting Consultant Junior<\/p>","protected":false},"excerpt":{"rendered":"<p>V d\u016fsledku p\u0159ijet\u00ed sm\u011brnice Rady (EU) 2017\/24551 a novely z\u00e1kona o DPH s \u00fa\u010dinnost\u00ed od 27. 3. 2019 do\u0161lo ke zm\u011bn\u00e1m p\u0159i stanoven\u00ed m\u00edsta pln\u011bn\u00ed u vybran\u00fdch p\u0159eshrani\u010dn\u00edch slu\u017eeb poskytovan\u00fdch osob\u00e1m nepovinn\u00fdm k dani. \u200d A co to vlastn\u011b re\u017eim MOSS je?Pokud prod\u00e1te elektronickou slu\u017ebu nepodnikateli do EU, vznik\u00e1 V\u00e1m povinnost registrovat se jako osoba [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aktualizace m\u00edsta pln\u011bn\u00ed v re\u017eimu MOSS | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aktualizace m\u00edsta pln\u011bn\u00ed v re\u017eimu MOSS | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"V d\u016fsledku p\u0159ijet\u00ed sm\u011brnice Rady (EU) 2017\/24551 a novely z\u00e1kona o DPH s \u00fa\u010dinnost\u00ed od 27. 3. 2019 do\u0161lo ke zm\u011bn\u00e1m p\u0159i stanoven\u00ed m\u00edsta pln\u011bn\u00ed u vybran\u00fdch p\u0159eshrani\u010dn\u00edch slu\u017eeb poskytovan\u00fdch osob\u00e1m nepovinn\u00fdm k dani. \u200d A co to vlastn\u011b re\u017eim MOSS je?Pokud prod\u00e1te elektronickou slu\u017ebu nepodnikateli do EU, vznik\u00e1 V\u00e1m povinnost registrovat se jako osoba [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/aktualizace-v-plneni-v-rezimu-moss\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-28T04:15:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-12T14:44:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-235.jpeg\" \/>\n\t<meta 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