Od 1. ledna 2025 vstupuje v platnost novela \u010desk\u00e9ho z\u00e1kona o DPH, kter\u00e1 p\u0159in\u00e1\u0161\u00ed n\u011bkolik v\u00fdznamn\u00fdch zm\u011bn. Tyto \u00fapravy se dotknou nejen \u010desk\u00fdch podnikatel\u016f, ale i zahrani\u010dn\u00edch subjekt\u016f. Poj\u010fme se pod\u00edvat na vybran\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed body t\u00e9to novely.<\/p>\n\n\n\n
Nov\u011b se bude obrat po\u010d\u00edtat za cel\u00fd kalend\u00e1\u0159n\u00ed rok, tedy od 1. ledna do 31. prosince. Pokud podnikatel b\u011bhem roku p\u0159es\u00e1hne obrat 2 000 000 K\u010d, stane se pl\u00e1tcem DPH a\u017e od 1. ledna n\u00e1sleduj\u00edc\u00edho roku. V p\u0159\u00edpad\u011b, \u017ee p\u0159ekro\u010d\u00ed \u010d\u00e1stku 2 536 500 K\u010d (100 000 EUR), stane se pl\u00e1tcem DPH n\u00e1sleduj\u00edc\u00ed den.<\/p>\n\n\n\n
Novela p\u0159in\u00e1\u0161\u00ed mo\u017enost pro zahrani\u010dn\u00ed mal\u00e9 podniky vstoupit do re\u017eimu pro mal\u00e9 podniky v \u010cesk\u00e9 republice. To znamen\u00e1, \u017ee zahrani\u010dn\u00ed podniky budou posuzov\u00e1ny stejn\u011b jako tuzemsk\u00e9. Aby se podnik mohl kvalifikovat, mus\u00ed splnit dv\u011b podm\u00ednky: jeho m\u00edstn\u00ed obrat pro registraci k DPH nesm\u00ed p\u0159ekro\u010dit 2 000 000 K\u010d a unijn\u00ed obrat nesm\u00ed p\u0159es\u00e1hnout 2 536 500 K\u010d, co\u017e odpov\u00edd\u00e1 100 000 EUR. Tento re\u017eim bude platit tak\u00e9 opa\u010dn\u011b, tak\u017ee \u010desk\u00e9 subjekty mohou vstoupit do re\u017eimu pro mal\u00e9 podniky v zahrani\u010d\u00ed, pokud spln\u00ed ob\u011b uveden\u00e9 podm\u00ednky.<\/p>\n\n\n\n
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Dal\u0161\u00ed d\u016fle\u017eitou zm\u011bnou je zkr\u00e1cen\u00ed n\u00e1roku na odpo\u010det DPH ze t\u0159\u00ed na dva roky.<\/p>\n\n\n\n
Opravy z\u00e1kladu dan\u011b je mo\u017en\u00e9 prov\u00e1d\u011bt ve lh\u016ft\u011b t\u0159\u00ed let. Tato lh\u016fta by m\u011bla b\u00fdt zachov\u00e1na v p\u0159\u00edpad\u011b p\u0159ijat\u00e9 \u00faplaty, ale u uskute\u010dn\u011bn\u00e9 \u00faplaty se lh\u016fta prodlou\u017e\u00ed na sedm let.<\/p>\n\n\n\n
Novela tak\u00e9 roz\u0161i\u0159uje mo\u017enosti pro dodavatele, jak z\u00edskat zp\u011bt DPH z nedobytn\u00fdch pohled\u00e1vek, a to zejm\u00e9na u men\u0161\u00edch pohled\u00e1vek a v\u016f\u010di nepl\u00e1tc\u016fm. Lh\u016fta pro vr\u00e1cen\u00ed DPH se zkr\u00e1t\u00ed na jeden rok. Z\u00e1kazn\u00edk\u016fm p\u0159ibyde povinnost vr\u00e1tit odpo\u010det DPH z neuhrazen\u00fdch z\u00e1vazk\u016f po uplynut\u00ed 6 m\u011bs\u00edc\u016f. Evidovat splatnost pohled\u00e1vek se u pl\u00e1tc\u016f stane povinnost\u00ed.<\/p>\n\n\n\n
Omezen\u00ed n\u00e1roku na odpo\u010det u osobn\u00edch automobil\u016f s po\u0159izovac\u00ed cenou nad 2 miliony korun bude zru\u0161eno u z\u00e1vodn\u00edch automobil\u016f; od roku 2027 dojde k \u00fapln\u00e9mu zru\u0161en\u00ed omezen\u00ed<\/p>\n\n\n\n
Nov\u011b se sn\u00ed\u017een\u00e1 sazba dan\u011b ve v\u00fd\u0161i 12 % bude uplat\u0148ovat na tlakom\u011bry a pulzn\u00ed oxymetry.<\/p>\n\n\n\n
V p\u0159\u00edpad\u011b, \u017ee si pl\u00e1tce n\u00e1rokuje odpo\u010det za d\u0159\u00edv\u011bj\u0161\u00ed obdob\u00ed, ne\u017e m\u00e1 dle z\u00e1kona o DPH n\u00e1rok, podle \u00a7 104 ZDPH mu v sou\u010dasn\u00e9 dob\u011b hroz\u00ed \u00farok z prodlen\u00ed. Od roku 2025 se tento \u00farok nep\u0159edep\u00ed\u0161e, pokud nep\u0159ekro\u010d\u00ed \u010d\u00e1stku 1 000 K\u010d.<\/p>\n\n\n\n
Novela z\u00e1kona o DPH k 1. lednu 2025 p\u0159in\u00e1\u0161\u00ed \u0159adu zm\u011bn, kter\u00e9 maj\u00ed za c\u00edl zjednodu\u0161it a zp\u0159ehlednit da\u0148ov\u00fd syst\u00e9m pro podnikatele a zv\u00fd\u0161it efektivitu da\u0148ov\u00e9 spr\u00e1vy. Pokud se na tyto zm\u011bny chcete p\u0159ipravit \u010di pomoci p\u0159izp\u016fsobit sv\u00e9 procesy nov\u00fdm po\u017eadavk\u016fm, nev\u00e1hejte n\u00e1s kontaktovat.<\/p>\n","protected":false},"excerpt":{"rendered":"
Od 1. ledna 2025 vstupuje v platnost novela \u010desk\u00e9ho z\u00e1kona o DPH, kter\u00e1 p\u0159in\u00e1\u0161\u00ed n\u011bkolik v\u00fdznamn\u00fdch zm\u011bn. Tyto \u00fapravy se dotknou nejen \u010desk\u00fdch podnikatel\u016f, ale i zahrani\u010dn\u00edch subjekt\u016f….<\/p>\n","protected":false},"author":3,"featured_media":1696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,14,16,18],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1695"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1695"}],"version-history":[{"count":2,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1695\/revisions"}],"predecessor-version":[{"id":1745,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1695\/revisions\/1745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1696"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}