[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.audivia.cz\/fakturace-fyzickych-osob-v-ramci-eu\/#Article","mainEntityOfPage":"https:\/\/www.audivia.cz\/fakturace-fyzickych-osob-v-ramci-eu\/","headline":"Fakturace fyzick\u00fdch osob v r\u00e1mci EU","name":"Fakturace fyzick\u00fdch osob v r\u00e1mci EU","description":"V roce 2013 ve\u0161la v platnost novela da\u0148ov\u00e9ho z\u00e1kona upravuj\u00edc\u00ed zp\u016fsoby uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty p\u0159i realizaci zak\u00e1zek...","datePublished":"2020-02-05","dateModified":"2023-05-29","author":{"@type":"Person","@id":"https:\/\/www.audivia.cz\/author\/#Person","name":"","url":"https:\/\/www.audivia.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/831abbcc684823965c5caa39ae4561083127c8aedfe9e524c6cecc176998c733?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"audivia.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.audivia.cz\/wp-content\/uploads\/img_a370757_w4382_t1582351118.jpg","url":"https:\/\/www.audivia.cz\/wp-content\/uploads\/img_a370757_w4382_t1582351118.jpg","height":0,"width":0},"url":"https:\/\/www.audivia.cz\/fakturace-fyzickych-osob-v-ramci-eu\/","about":["Firmy"],"wordCount":518,"articleBody":"V roce 2013 ve\u0161la v platnost novela da\u0148ov\u00e9ho z\u00e1kona upravuj\u00edc\u00ed zp\u016fsoby uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty p\u0159i realizaci zak\u00e1zek \u010desk\u00fdmi subjekty ve st\u00e1tech Evropsk\u00e9 unie. Nepl\u00e1tci dan\u011b z p\u0159idan\u00e9 hodnoty se tak ji\u017e nemus\u00ed registrovat k jej\u00edmu placen\u00ed, ale mohou vyu\u017e\u00edt zvl\u00e1\u0161tn\u00edho re\u017eimu platby. Touto novelou byl zaveden statut tzv. identifikovan\u00e9 osoby, kterou se fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba registruje k tzv. p\u0159enesen\u00e9 dani.\tP\u0159i \u0159e\u0161en\u00ed fakturace do \u010dlensk\u00e9ho st\u00e1tu EU je nutn\u00e9 rozli\u0161ovat n\u011bkolik typ\u016f subjekt\u016f v z\u00e1vislosti na tom, zda v \u010cesk\u00e9 republice spl\u0148uj\u00ed podm\u00ednky pro odvod dan\u011b z p\u0159idan\u00e9 hodnoty (DPH). Pokud je fyzick\u00e1, resp. pr\u00e1vnick\u00e1 osoba pl\u00e1tcem DPH, vztahuj\u00ed se na ni jin\u00e9 faktura\u010dn\u00ed podm\u00ednky ne\u017e na nepl\u00e1tce. Pro pl\u00e1tce DPH byla identifikov\u00e1na osvobozen\u00e1 pln\u011bn\u00ed, kter\u00e1 jsou vyjmuta z po\u017eadavku platby DPH v zahrani\u010d\u00ed, na ostatn\u00ed se vztahuje p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost.\tNepl\u00e1tce DPH se st\u00e1v\u00e1 identifikovanou osobou v p\u0159\u00edpad\u011b, \u017ee p\u0159ijme nebo vystav\u00ed p\u0159eshrani\u010dn\u00ed fakturu. Obecn\u011b doch\u00e1z\u00ed k jej\u00edmu vzniku p\u0159i:\t–          n\u00e1kupu zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU pro podnikatelsk\u00e9 \u00fa\u010dely,\t–          p\u0159ijet\u00ed slu\u017eby vykonan\u00e9 na \u00fazem\u00ed \u010cesk\u00e9 republiky od subjektu s da\u0148ovou povinnost\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU,\t–          poskytnut\u00ed slu\u017eby subjektu, kter\u00fd je pl\u00e1tcem dan\u011b v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU,\t–          prodeji zbo\u017e\u00ed takov\u00e9mu subjektu,\t–          ukon\u010den\u00ed podnik\u00e1n\u00ed a p\u0159echodu ze statutu pl\u00e1tce do statutu nepl\u00e1tce dan\u011b – takov\u00fd subjekt se st\u00e1v\u00e1 identifikovanou osobou po dobu jednoho roku.\t\tZa uveden\u00fdch podm\u00ednek je podnikaj\u00edc\u00ed nepl\u00e1tce DPH identifikovanou osobou okam\u017eit\u011b a vznik\u00e1 mu povinnost registrace k p\u0159eshrani\u010dn\u00ed dani. Registraci je nutn\u00e9 prov\u00e9st do 15 dn\u016f od dan\u00e9ho data vzniku, p\u0159i\u010dem\u017e je mo\u017en\u00e9 je realizovat bu\u010f osobn\u011b prost\u0159ednictv\u00edm formul\u00e1\u0159e na p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159ad\u011b, nebo elektronicky. Z\u00e1rove\u0148 je tak\u00e9 pot\u0159eba vystavenou nebo p\u0159ijatou fakturu zdokumentovat v souhrnn\u00e9m hl\u00e1\u0161en\u00ed, kter\u00e9 se pod\u00e1v\u00e1 elektronicky za ka\u017ed\u00fd m\u011bs\u00edc, v n\u011bm\u017e povinnost pod\u00e1n\u00ed vznikne, a to do 25 dn\u016f od skon\u010den\u00ed tohoto m\u011bs\u00edce.\tSamotn\u00e1 faktura mus\u00ed m\u00edt n\u00e1le\u017eitosti specifick\u00e9 pro uplatn\u011bn\u00ed p\u0159enesen\u00e9 dan\u011b, tzn. v\u0161echny polo\u017eky mus\u00ed m\u00edt DPH nastaveno na 0 % a sou\u010dasn\u011b mus\u00ed obsahovat n\u00e1sleduj\u00edc\u00ed ozn\u00e1men\u00ed: Faktura je v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti. Da\u0148 odvede z\u00e1kazn\u00edk.                                                                                                                                                                                                                                                                                                                                                                                        4.9\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Fakturace fyzick\u00fdch osob v r\u00e1mci EU","item":"https:\/\/www.audivia.cz\/fakturace-fyzickych-osob-v-ramci-eu\/#breadcrumbitem"}]}]