{"id":2602,"date":"2024-12-07T21:50:29","date_gmt":"2024-12-07T20:50:29","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2602"},"modified":"2025-01-07T11:48:14","modified_gmt":"2025-01-07T10:48:14","slug":"novela-dph-2025","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novela-dph-2025","title":{"rendered":"Zm\u011bny v DPH: nov\u00e1 pravidla obratu pro povinnou registraci a dal\u0161\u00ed novinky od roku 2025"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/dph_2025-1024x555.jpg\" alt=\"Zm\u011bny v DPH: nov\u00e1 pravidla obratu pro povinnou registraci a dal\u0161\u00ed novinky od roku 2025\" class=\"wp-image-2603\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/dph_2025-1024x555.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/dph_2025-300x163.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/dph_2025-768x416.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/dph_2025.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2025 za\u010dne platit novela <strong>z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty<\/strong> (DPH). U\u017e ji projednali a&nbsp;schv\u00e1lili poslanci i&nbsp;sen\u00e1to\u0159i a&nbsp;zb\u00fdv\u00e1 jen podpis prezidenta. P\u0159in\u00e1\u0161\u00ed zm\u011bny v&nbsp;des\u00edtk\u00e1ch oblast\u00ed \u2013 p\u0159ipravili jsme pro v\u00e1s <strong>shrnut\u00ed t\u011bch nejd\u016fle\u017eit\u011bj\u0161\u00edch<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Obrat a povinn\u00e1 registrace k DPH<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Op\u011bt se m\u011bn\u00ed pravidla, kdy je podnikatel <strong>povinen se registrovat k DPH<\/strong>, a&nbsp;spolu s&nbsp;t\u00edm i&nbsp;dosud pou\u017e\u00edvan\u00e1 <strong>metodika zji\u0161t\u011bn\u00ed obratu<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b se bude obrat sledovat nikoli za 12 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f, ale <strong>za cel\u00fd kalend\u00e1\u0159n\u00ed rok<\/strong>. Od 1. 1. 2025 se pro zji\u0161t\u011bn\u00ed povinnosti registrace pl\u00e1tce DPH budou sledovat tyto <strong>dva limity:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pokud ro\u010dn\u00ed obrat <strong>p\u0159es\u00e1hne 2 000 000 K\u010d<\/strong>, ale ne \u010d\u00e1stku 2 536 000 K\u010d (ta vych\u00e1z\u00ed z&nbsp;hranice 100 000 EUR p\u0159epo\u010dten\u00fdch na K\u010d), stanete se pl\u00e1tcem DPH <strong>a\u017e od 1. 1. n\u00e1sleduj\u00edc\u00edho roku<\/strong>;&nbsp;<\/li>\n\n\n\n<li>pokud b\u011bhem roku <strong>p\u0159es\u00e1hnete obrat 2 536 000 K\u010d<\/strong>, st\u00e1v\u00e1te se pl\u00e1tcem DPH ihned \u2013 ji\u017e <strong>n\u00e1sleduj\u00edc\u00ed den<\/strong> po p\u0159ekro\u010den\u00ed t\u00e9to \u010d\u00e1stky.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e podnikatel v&nbsp;pr\u016fb\u011bhu roku p\u0159ekro\u010d\u00ed dvoumilionov\u00fd limit a&nbsp;p\u0159edpokl\u00e1d\u00e1, \u017ee p\u0159ekro\u010d\u00ed i&nbsp;druh\u00fd, m\u016f\u017ee <strong>podat p\u0159ihl\u00e1\u0161ku k&nbsp;registraci k DPH dobrovoln\u011b<\/strong> a&nbsp;stane se pl\u00e1tcem DPH ode dne registrace (nebude \u010dekat na dosa\u017een\u00ed druh\u00e9ho limitu, ani na term\u00edn 1. 1. dal\u0161\u00edho roku). V&nbsp;p\u0159\u00edpad\u011b povinn\u00e9 registrace je nutn\u00e9 podat p\u0159ihl\u00e1\u0161ku pl\u00e1tce DPH <strong>do 10 pracovn\u00edch dn\u016f<\/strong> ode dne p\u0159ekro\u010den\u00ed obratu.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zkr\u00e1cen\u00ed lh\u016fty pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zkracuje se lh\u016fta pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH <strong>ze 3 let na 2 roky<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na odpo\u010det DPH p\u016fjde uplatnit pouze <strong>do konce druh\u00e9ho roku<\/strong> n\u00e1sleduj\u00edc\u00edho po kalend\u00e1\u0159n\u00edm roce, ve kter\u00e9m tento n\u00e1rok vznikl.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zkr\u00e1cen\u00ed plat\u00ed pro doklady se zdaniteln\u00fdm pln\u011bn\u00edm <strong>od 1. 1. 2025 <\/strong>a&nbsp;<strong>nevztahuje <\/strong>se na pln\u011bn\u00ed v syst\u00e9mu reverse charge.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Vr\u00e1cen\u00ed odpo\u010dtu DPH u nezaplacen\u00fdch faktur<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tce bude m\u00edt nov\u011b <strong>povinnost opravy<\/strong>, tj. sn\u00ed\u017een\u00ed nebo vr\u00e1cen\u00ed uplatn\u011bn\u00e9ho n\u00e1roku na DPH, pokud neuhrad\u00ed \u010d\u00e1stku p\u0159ijat\u00e9ho pln\u011bn\u00ed (danou p\u0159ijatou fakturu)<strong> do 6 m\u011bs\u00edc\u016f<\/strong> ode dne jej\u00ed splatnosti. Kdy\u017e ji n\u00e1sledn\u011b uhrad\u00ed, bude si moci n\u00e1rok na DPH znovu uplatnit.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tento jin\u00fd p\u0159\u00edstup k&nbsp;mo\u017enosti n\u00e1roku na DPH se vztahuje a\u017e na z\u00e1vazky (faktury s&nbsp;n\u00e1rokem na odpo\u010det DPH) p\u0159ijat\u00e9&nbsp;<strong>od 1. 1. 2025<\/strong>.&nbsp;<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                <h3 class=\"c-orange-highlight__title\">\n            P\u0159\u00edklad        <\/h3>\n                <div class=\"c-orange-highlight__text\">\n            <p style=\"margin-bottom: 1em\">Spole\u010dnost v lednu 2025 obdr\u017e\u00ed fakturu <strong>se splatnost\u00ed do 1. \u00fanora 2025<\/strong> na \u010d\u00e1stku 100 000 K\u010d bez DPH, tedy 121 000 K\u010d celkem (sazba 21&nbsp;%) a&nbsp; po p\u0159ijet\u00ed faktury si uplatn\u00ed n\u00e1rok na odpo\u010det DPH ve v\u00fd\u0161i 21 000 K\u010d. <\/p>\n<p>Pokud v\u0161ak fakturu <strong>neuhrad\u00ed<\/strong> do 1. srpna 2025 (tj. 6 m\u011bs\u00edc\u016f po splatnosti), bude muset v&nbsp;p\u0159izn\u00e1n\u00ed k&nbsp;DPH za srpen 2025 n\u00e1rok na odpo\u010det 21 000 K\u010d <strong>vr\u00e1tit<\/strong>. Kdy\u017e n\u00e1sledn\u011b fakturu uhrad\u00ed nap\u0159\u00edklad 10. z\u00e1\u0159\u00ed 2025, m\u016f\u017ee si v&nbsp;p\u0159izn\u00e1n\u00ed za z\u00e1\u0159\u00ed 2025 tento n\u00e1rok <strong>op\u011btovn\u011b uplatnit<\/strong>.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Prodlou\u017een\u00ed lh\u016fty pro opravu z\u00e1kladu dan\u011b<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prodlu\u017euje se lh\u016fta pro opravu z\u00e1kladu DPH, a&nbsp;to <strong>ze sou\u010dasn\u00fdch 3 let na 7 let<\/strong> s&nbsp;t\u00edm, \u017ee se po\u010d\u00edt\u00e1 od konce kalend\u00e1\u0159n\u00edho roku, ve kter\u00e9m bylo p\u016fvodn\u00ed pln\u011bn\u00ed poskytnuto. Zm\u011bna se t\u00fdk\u00e1 pln\u011bn\u00ed poskytnut\u00fdch a\u017e <strong>po 1. 1. 2025<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nedobytn\u00e9 pohled\u00e1vky a \u00faprava z\u00e1kladu DPH<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon bude umo\u017e\u0148ovat prov\u00e9st <strong>opravu z\u00e1kladu dan\u011b<\/strong> u&nbsp;drobn\u00fdch neuhrazen\u00fdch pohled\u00e1vek <strong>s&nbsp;hodnotou do 10 000 K\u010d<\/strong>, a&nbsp;to za p\u0159edpokladu, \u017ee:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pohled\u00e1vka je<strong> 6 m\u011bs\u00edc\u016f<\/strong> po splatnosti,&nbsp;<\/li>\n\n\n\n<li>dlu\u017en\u00edk byl <strong>dvakr\u00e1t <\/strong>vyzv\u00e1n k&nbsp;\u00fahrad\u011b,&nbsp;<\/li>\n\n\n\n<li>a&nbsp;celkov\u00e1 hodnota pohled\u00e1vek za dlu\u017en\u00edkem <strong>nep\u0159es\u00e1hne 20 000 K\u010d<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Obecn\u011b se p\u0159edpokl\u00e1d\u00e1, \u017ee&nbsp;\u010d\u00e1stka DPH, kter\u00e1 nen\u00ed odvedena do st\u00e1tn\u00edho rozpo\u010dtu, bude z&nbsp;\u00fa\u010detn\u00edho hlediska pova\u017eov\u00e1na za <strong>provozn\u00ed v\u00fdnos spole\u010dnosti<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dod\u00e1n\u00ed nemovitosti \u2013 zru\u0161en\u00ed \u010dasov\u00e9ho testu a&nbsp;mo\u017enost zdan\u011bn\u00ed<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1 doj\u00edt ke zru\u0161en\u00ed 5let\u00e9ho \u010dasov\u00e9ho testu pro aplikaci osvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed nemovitosti. \u00da\u010dinnost t\u00e9to novely je pl\u00e1novan\u00e1 <strong>od 1. 7. 2025<\/strong>.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V p\u0159\u00edpad\u011b prvn\u00edho dod\u00e1n\u00ed nemovit\u00e9 v\u011bci se osvobozen\u00ed od DPH bude uplat\u0148ovat <strong>po uplynut\u00ed 2 let<\/strong> po dokon\u010den\u00ed stavby \u010di jej\u00ed podstatn\u00e9 zm\u011bny (tj. zv\u00fd\u0161en\u00ed jej\u00ed hodnoty <strong>o&nbsp;v\u00edce ne\u017e 30&nbsp;%)<\/strong>.&nbsp;<\/li>\n\n\n\n<li>Zdan\u011bn\u00ed se tedy bude t\u00fdkat <strong>pouze prvn\u00edho prodeje<\/strong>. Toto ustanoven\u00ed je aplikov\u00e1no v&nbsp;souvislosti s&nbsp;judikaturou Soudn\u00edho dvora EU, kdy ke zdan\u011bn\u00ed nemovitosti m\u00e1 doch\u00e1zet pouze jednou.&nbsp;<\/li>\n\n\n\n<li>Z\u00e1rove\u0148 ale z\u016fstane zachov\u00e1na i&nbsp;<strong>mo\u017enost dobrovoln\u00e9ho zdan\u011bn\u00ed <\/strong>m\u00edsto vyu\u017eit\u00ed pravidla osvobozen\u00ed, pokud se tak dohodne dodavatel s&nbsp;kupuj\u00edc\u00edm.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nebu\u010fte na \u00fa\u010detnictv\u00ed a dan\u011b sami<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jde v\u00e1m z&nbsp;legislativn\u00edch zm\u011bn hlava kolem? P\u0159enechte administrativu odborn\u00edk\u016fm a&nbsp;v\u011bnujte se rad\u011bji naplno sv\u00e9mu podnik\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.e-cons.eu\/sk\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Obra\u0165te se na n\u00e1s<\/strong><\/a> a&nbsp;pom\u016f\u017eeme v\u00e1m <strong>nejen s&nbsp;DPH, ale tak\u00e9 s&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>veden\u00edm \u00fa\u010detnictv\u00ed<\/strong><\/a>, mzdovou agendou, reportingem i&nbsp;digitalizac\u00ed.<\/p>","protected":false},"excerpt":{"rendered":"<p>Od 1. 1. 2025 za\u010dne platit novela z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty (DPH). U\u017e ji projednali a&nbsp;schv\u00e1lili poslanci i&nbsp;sen\u00e1to\u0159i a&nbsp;zb\u00fdv\u00e1 jen podpis prezidenta. P\u0159in\u00e1\u0161\u00ed zm\u011bny v&nbsp;des\u00edtk\u00e1ch oblast\u00ed \u2013 p\u0159ipravili jsme pro v\u00e1s shrnut\u00ed t\u011bch nejd\u016fle\u017eit\u011bj\u0161\u00edch. Obrat a povinn\u00e1 registrace k DPH&nbsp; Op\u011bt se m\u011bn\u00ed pravidla, kdy je podnikatel povinen se registrovat k DPH, a&nbsp;spolu s&nbsp;t\u00edm [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":2603,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,5],"tags":[],"class_list":["post-2602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-ucetnictvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novela z\u00e1kona o DPH: p\u0159ehled zm\u011bn od roku 2025<\/title>\n<meta name=\"description\" content=\"Co p\u0159inese novela DPH od roku 2025? 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