{"id":1157,"date":"2019-04-29T06:19:00","date_gmt":"2019-04-29T04:19:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1157"},"modified":"2024-04-24T06:20:13","modified_gmt":"2024-04-24T04:20:13","slug":"pravidla-pro-odvadeni-dph-u-poukazu-ucinna-od-1-4-2019","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/pravidla-pro-odvadeni-dph-u-poukazu-ucinna-od-1-4-2019","title":{"rendered":"Pravidla pro odv\u00e1d\u011bn\u00ed DPH u poukaz\u016f \u00fa\u010dinn\u00e1 od 1.4.2019"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-236-1024x680.jpeg\" alt=\"\" class=\"wp-image-1158\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-236-1024x680.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-236-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-236-768x510.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-236.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci harmonizace dan\u011b z p\u0159idan\u00e9 hodnoty v \u010dlensk\u00fdch st\u00e1tech EU vydala Rada EU sm\u011brnici 2016\/1065, t\u00fdkaj\u00edc\u00ed se mezin\u00e1rodn\u00ed \u00fapravy vykazov\u00e1n\u00ed&nbsp;<strong>DPH u voucher\u016f<\/strong>. Sm\u011brnice byla v \u010cesk\u00e9 republice implementov\u00e1na v r\u00e1mci z\u00e1kona \u010d. 80\/2019 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed a n\u011bkter\u00e9 dal\u0161\u00ed z\u00e1kony; tento z\u00e1kon vstoupil v platnost 27.3.2019 a&nbsp;<strong>je \u00fa\u010dinn\u00fd od 1.4.2019.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o DPH tedy nov\u011b upravuje oblast voucher\u016f\/poukaz\u016f. Jejich \u00fapravu najdeme v \u00a715, \u00a715a a \u00a715b, kter\u00e9 obsahuj\u00ed definici poukazu, rozli\u0161en\u00ed poukaz\u016f na jedno\u00fa\u010delov\u00e9 a v\u00edce\u00fa\u010delov\u00e9, a pravidla pro stanoven\u00ed okam\u017eiku dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby (tedy uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed) pro oba typy poukaz\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z hlediska definice je poukazem listina, se kterou je spojena&nbsp;<strong>povinnost<\/strong>&nbsp;ji&nbsp;<strong>p\u0159ijmout<\/strong>&nbsp;jako&nbsp;<strong>\u00faplatu<\/strong>nebo \u010d\u00e1st \u00faplaty za&nbsp;<strong>dod\u00e1n\u00ed zbo\u017e\u00ed<\/strong>&nbsp;nebo&nbsp;<strong>poskytnut\u00ed slu\u017eby<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na poukazu nebo v souvisej\u00edc\u00ed dokumentaci mus\u00ed b\u00fdt uvedeno zbo\u017e\u00ed, kter\u00e9 m\u00e1 b\u00fdt dod\u00e1no, nebo slu\u017eba, kter\u00e1 m\u00e1 b\u00fdt poskytnuta, a d\u00e1le osoba, kter\u00e1 m\u00e1 uskute\u010dnit dod\u00e1n\u00ed tohoto zbo\u017e\u00ed \u010di poskytnut\u00ed t\u00e9to slu\u017eby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Poukazy se rozli\u0161uj\u00ed na jedno\u00fa\u010delov\u00e9 a v\u00edce\u00fa\u010delov\u00e9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jedno\u00fa\u010delov\u00fd poukaz<\/strong>, poukaz, u kter\u00e9ho je v okam\u017eiku jeho vyd\u00e1n\u00ed zn\u00e1mo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sazba dan\u011b v p\u0159\u00edpad\u011b zdaniteln\u00e9ho pln\u011bn\u00ed, nebo skute\u010dnost, \u017ee se jedn\u00e1 o pln\u011bn\u00ed osvobozen\u00e9 od dan\u011b.<\/li>\n\n\n\n<li>M\u00edsto pln\u011bn\u00ed.<\/li>\n\n\n\n<li>P\u0159\u00edkladem m\u016f\u017ee b\u00fdt nap\u0159. poukaz na zakoupen\u00ed zbo\u017e\u00ed v konkr\u00e9tn\u00edm obchod\u011b, ve kter\u00e9m se prod\u00e1v\u00e1 pouze zbo\u017e\u00ed s jednou sazbou DPH, poukaz na pobyt v konkr\u00e9tn\u00edm hotelu, apod.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00edce\u00fa\u010delov\u00fd poukaz<\/strong>, poukaz jin\u00fd ne\u017e jedno\u00fa\u010delov\u00fd poukaz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Jedn\u00e1 se o poukaz, u kter\u00e9ho p\u0159edem nen\u00ed zn\u00e1mo, na co bude pou\u017eit.<\/li>\n\n\n\n<li>P\u0159\u00edkladem m\u016f\u017ee b\u00fdt nap\u0159. poukaz na zakoupen\u00ed zbo\u017e\u00ed nebo slu\u017eby v r\u016fzn\u00fdch obchodech v obchodn\u00edm centru.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Poukaz je vyd\u00e1n okam\u017eikem, kdy je p\u0159eveden na prvn\u00edho nabyvatele. Nov\u00e1 pravidla vykazov\u00e1n\u00ed DPH u poukaz\u016f se nevztahuj\u00ed na slevov\u00e9 kupony.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby &#8211; jedno\u00fa\u010delov\u00fd poukaz<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby se u jedno\u00fa\u010delov\u00e9ho poukazu pova\u017euje&nbsp;<strong>p\u0159evod<\/strong>&nbsp;tohoto&nbsp;<strong>poukazu<\/strong>&nbsp;uskute\u010dn\u011bn\u00fd osobou povinnou k dani, jej\u00edm\u017e jm\u00e9nem je p\u0159evod proveden. DPH tedy bude odvedeno v okam\u017eiku p\u0159evodu poukazu.<br>Skute\u010dn\u00e9 p\u0159ed\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby na z\u00e1klad\u011b jedno\u00fa\u010delov\u00e9ho poukazu nen\u00ed p\u0159edm\u011btem dan\u011b z p\u0159idan\u00e9 hodnoty, pokud je poskytovatel zbo\u017e\u00ed \u010di slu\u017eby stejn\u00e1 osoba, kter\u00e1 poukaz vydala.<br>U poukaz\u016f, kter\u00e9 pokr\u00fdvaj\u00ed pouze \u010d\u00e1st \u00faplaty za dan\u00e9 zbo\u017e\u00ed \u010di slu\u017ebu, se odvede DPH i p\u0159i skute\u010dn\u00e9m p\u0159ed\u00e1n\u00ed zbo\u017e\u00ed \u010di poskytnut\u00ed slu\u017eby a to v \u010d\u00e1stce, kterou z\u00e1kazn\u00edk dopl\u00e1c\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby &#8211; v\u00edce\u00fa\u010delov\u00fd poukaz<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U v\u00edce\u00fa\u010delov\u00e9ho poukazu se jeho&nbsp;<strong>p\u0159evod<\/strong>&nbsp;<strong>nepova\u017euje<\/strong>&nbsp;za dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby. Naopak p\u0159edm\u011btem dan\u011b bude skute\u010dn\u00e9 p\u0159ed\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby dr\u017eiteli poukazu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ing. Kate\u0159ina Augustov\u00e1<\/strong><br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>V r\u00e1mci harmonizace dan\u011b z p\u0159idan\u00e9 hodnoty v \u010dlensk\u00fdch st\u00e1tech EU vydala Rada EU sm\u011brnici 2016\/1065, t\u00fdkaj\u00edc\u00ed se mezin\u00e1rodn\u00ed \u00fapravy vykazov\u00e1n\u00ed&nbsp;DPH u voucher\u016f. Sm\u011brnice byla v \u010cesk\u00e9 republice implementov\u00e1na v r\u00e1mci z\u00e1kona \u010d. 80\/2019 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed a n\u011bkter\u00e9 dal\u0161\u00ed z\u00e1kony; tento z\u00e1kon vstoupil v platnost 27.3.2019 a&nbsp;je \u00fa\u010dinn\u00fd [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1158,"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-1157","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>Pravidla pro odv\u00e1d\u011bn\u00ed DPH u poukaz\u016f \u00fa\u010dinn\u00e1 od 1.4.2019 | 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=\"Pravidla pro odv\u00e1d\u011bn\u00ed DPH u poukaz\u016f \u00fa\u010dinn\u00e1 od 1.4.2019 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"V r\u00e1mci harmonizace dan\u011b z p\u0159idan\u00e9 hodnoty v \u010dlensk\u00fdch st\u00e1tech EU vydala Rada EU sm\u011brnici 2016\/1065, t\u00fdkaj\u00edc\u00ed se mezin\u00e1rodn\u00ed \u00fapravy vykazov\u00e1n\u00ed&nbsp;DPH u voucher\u016f. Sm\u011brnice byla v \u010cesk\u00e9 republice implementov\u00e1na v r\u00e1mci z\u00e1kona \u010d. 80\/2019 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed a n\u011bkter\u00e9 dal\u0161\u00ed z\u00e1kony; tento z\u00e1kon vstoupil v platnost 27.3.2019 a&nbsp;je \u00fa\u010dinn\u00fd [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/pravidla-pro-odvadeni-dph-u-poukazu-ucinna-od-1-4-2019\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-29T04:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-24T04:20:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-236.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"797\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" 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