{"id":1774,"date":"2025-07-10T13:24:23","date_gmt":"2025-07-10T11:24:23","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1774"},"modified":"2025-07-10T13:24:26","modified_gmt":"2025-07-10T11:24:26","slug":"jak-na-vraceni-dph-pri-neuhrazenych-fakturach-prakticky-pruvodce-zmenami-od-2025","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/jak-na-vraceni-dph-pri-neuhrazenych-fakturach-prakticky-pruvodce-zmenami-od-2025\/","title":{"rendered":"Jak na vracen\u00ed DPH p\u0159i neuhrazen\u00fdch faktur\u00e1ch \u2013 praktick\u00fd pr\u016fvodce zm\u011bnami od 2025"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nov\u00e1 povinnost dlu\u017en\u00edk\u016f vracet DPH z neuhrazen\u00fdch faktur<\/h2>\n\n\n\n<p>Od 1. ledna 2025 doch\u00e1z\u00ed ke kl\u00ed\u010dov\u00e9 zm\u011bn\u011b v oblasti DPH, kter\u00e1 se t\u00fdk\u00e1 dlu\u017en\u00edk\u016f \u2013 tedy odb\u011bratel\u016f, kte\u0159\u00ed obdr\u017eeli zdaniteln\u00e9 pln\u011bn\u00ed, uplatnili odpo\u010det DPH, ale fakturu ve lh\u016ft\u011b neuhradili. Do z\u00e1kona o DPH p\u0159ibyl nov\u00fd \u00a7 74b, kter\u00fd mimo jin\u00e9 ukl\u00e1d\u00e1 povinnost vracet uplatn\u011bn\u00fd odpo\u010det DPH v p\u0159\u00edpad\u011b neuhrazen\u00fdch z\u00e1vazk\u016f.<\/p>\n\n\n\n<p>V tomto \u010dl\u00e1nku se podrobn\u011b pod\u00edv\u00e1me, koho se zm\u011bna t\u00fdk\u00e1, kdy je t\u0159eba DPH vr\u00e1tit, jak ji spr\u00e1vn\u011b vyk\u00e1zat v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a kontroln\u00edm hl\u00e1\u0161en\u00ed, a co z toho vypl\u00fdv\u00e1 pro praxi.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Kdy mus\u00ed dlu\u017en\u00edk vr\u00e1tit DPH?<\/mark><\/strong><\/p>\n\n\n\n<p>Pokud dlu\u017en\u00edk (pl\u00e1tce DPH) <strong>pln\u011b<\/strong> <strong>neuhrad\u00ed pohled\u00e1vku<\/strong> <strong>do 6 m\u011bs\u00edc\u016f<\/strong> od <strong>splatnosti<\/strong>, mus\u00ed <strong>vr\u00e1tit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det DPH<\/strong> z t\u00e9to faktury. Pokud pohled\u00e1vku uhrad\u00ed \u010d\u00e1ste\u010dn\u011b, vrac\u00ed DPH z&nbsp;neuhrazen\u00e9 \u010d\u00e1sti.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\"><strong>V jak\u00e9 chv\u00edli?<\/strong><br><\/mark>Za zda\u0148ovac\u00ed obdob\u00ed, do n\u011bho\u017e p\u0159ipad\u00e1 <strong>posledn\u00ed den \u0161est\u00e9ho m\u011bs\u00edce<\/strong> od splatnosti pohled\u00e1vky.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">P\u0159\u00edklad:<\/mark><\/strong><\/p>\n\n\n\n<ul>\n<li>Faktura splatn\u00e1 1. 4. 2025<\/li>\n\n\n\n<li>Do 31. 10. 2025 nedo\u0161lo k \u00fahrad\u011b<\/li>\n\n\n\n<li>Odpo\u010det DPH je t\u0159eba vr\u00e1tit za \u0159\u00edjen 2025<\/li>\n<\/ul>\n\n\n\n<p>Pokud je dlu\u017en\u00edk\u016fv zda\u0148ovac\u00edm obdob\u00edm <strong>kalend\u00e1\u0159n\u00ed \u010dtvrtlet\u00ed<\/strong> a faktura bude zcela uhrazena do konce \u010dtvrtlet\u00ed, ve kter\u00e9m uplynulo on\u011bch 6 m\u011bs\u00edc\u016f, odpo\u010det se vracet nemus\u00ed.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Jak vr\u00e1cen\u00ed DPH vyk\u00e1zat v p\u0159izn\u00e1n\u00ed a kontroln\u00edm hl\u00e1\u0161en\u00ed?<\/mark><\/strong><\/p>\n\n\n\n<p><strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>\u0158\u00e1dek 34:<\/strong> Eviden\u010dn\u00ed z\u00e1znam o oprav\u011b odpo\u010dtu (zaznamen\u00e1v\u00e1 se zde s <em>plusem<\/em>)<\/li>\n\n\n\n<li><strong>\u0158\u00e1dek 40 nebo 41:<\/strong> Sn\u00ed\u017een\u00ed p\u016fvodn\u00edho odpo\u010dtu (zaznamen\u00e1v\u00e1 se zde <em>s m\u00ednusem<\/em>)<\/li>\n<\/ul>\n\n\n\n<p><strong>Kontroln\u00ed hl\u00e1\u0161en\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li>Oprava se vykazuje v \u010d\u00e1sti <strong>B.2 \u2013 <\/strong>a to i pokud se jedn\u00e1 o pln\u011bn\u00ed do 10 tis K\u010d<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Od kdy se odpo\u010det mus\u00ed vracet?<\/mark><\/strong><\/p>\n\n\n\n<p>Zcela z\u00e1sadn\u00ed je p\u0159echodn\u00e9 ustanoven\u00ed, kter\u00e9 ur\u010duje, \u017ee se nov\u00e1 \u00faprava nepou\u017eije na pln\u011bn\u00ed, kde vznikl n\u00e1rok na odpo\u010det p\u0159ed 1. 1. 2025.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Praktick\u00e9 shrnut\u00ed pro \u00fa\u010detn\u00ed praxi<\/mark><\/strong><\/p>\n\n\n\n<p>Splatnost sledujeme ka\u017ed\u00fd m\u011bs\u00edc, intern\u011b evidujeme, kdy uplyne 6 m\u011bs\u00edc\u016f od splatnosti. Stejn\u011b tak d\u00e1le evidujeme, jestli dlu\u017en\u00e1 faktura, jej\u00ed\u017e odpo\u010det byl upraven, byla v budoucnu (i \u010d\u00e1ste\u010dn\u011b uhrazen\u00e1) &#8211; v tomto p\u0159\u00edpad\u011b si odpo\u010det, nebo jeho pom\u011brnou \u010d\u00e1st, m\u016f\u017eeme n\u00e1rokovat zp\u011bt.<\/p>\n\n\n\n<p><strong>Co ud\u011blat, kdy\u017e lh\u016fta uplyne a faktura nen\u00ed zaplacen\u00e1?<\/strong><\/p>\n\n\n\n<ol start=\"1\">\n<li>Vystavit intern\u00ed doklad (\u00fa\u010dtujeme 548\/343)<\/li>\n\n\n\n<li>Za\u00fa\u010dtovat sn\u00ed\u017een\u00ed odpo\u010dtu DPH<\/li>\n\n\n\n<li>Zahrnout opravu do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a KH<\/li>\n<\/ol>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Shrnut\u00ed<\/mark><\/strong><\/p>\n\n\n\n<p>Od roku 2025 se z dlu\u017en\u00edk\u016f v p\u0159\u00edpad\u011b neuhrazen\u00fdch faktur st\u00e1vaj\u00ed \u201evrace\u010di\u201c DPH. Nov\u00fd \u00a7 74b ZDPH jasn\u011b stanovuje povinnost sn\u00ed\u017eit p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det, pokud faktura nen\u00ed zaplacena do 6 m\u011bs\u00edc\u016f od splatnosti. Jde o v\u00fdznamnou zm\u011bnu, kter\u00e1 vy\u017eaduje d\u016fslednou evidenci p\u0159ijat\u00fdch pln\u011bn\u00ed a jejich \u00fahrad.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vr\u00e1cen\u00ed DPH u bagateln\u00edch pohled\u00e1vek: Nov\u00e1 mo\u017enost pro v\u011b\u0159itele od roku 2025<\/h2>\n\n\n\n<p>Od 1. ledna 2025 se roz\u0161i\u0159uj\u00ed mo\u017enosti, kdy m\u016f\u017ee v\u011b\u0159itel upravit z\u00e1klad dan\u011b u neuhrazen\u00fdch pohled\u00e1vek. Nov\u011b z\u00e1kon umo\u017e\u0148uje opravu z\u00e1kladu dan\u011b i u tzv. <strong>bagateln\u00edch pohled\u00e1vek<\/strong> \u2013 tedy u drobn\u00fdch faktur <strong>do 10 000 K\u010d v\u010detn\u011b DPH<\/strong>, kter\u00e9 <strong>nebyly vym\u00e1h\u00e1ny soudn\u00ed cestou<\/strong>.<\/p>\n\n\n\n<p>Poj\u010fme se pod\u00edvat, jak\u00e9 podm\u00ednky mus\u00ed b\u00fdt spln\u011bny a jak postupovat v praxi.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Co jsou bagateln\u00ed pohled\u00e1vky?<\/mark><\/strong><\/p>\n\n\n\n<p>Bagateln\u00ed pohled\u00e1vkou se od 1. 1. 2025 rozum\u00ed takov\u00e1, kter\u00e1 spl\u0148uje v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ol start=\"1\">\n<li><strong>Pohled\u00e1vka nep\u0159esahuje 10 000 K\u010d v\u010detn\u011b DPH<\/strong>.<\/li>\n\n\n\n<li><strong>Pohled\u00e1vka je alespo\u0148 6 m\u011bs\u00edc\u016f po splatnosti<\/strong>.<\/li>\n\n\n\n<li><strong>Souhrn opraven\u00fdch pohled\u00e1vek v\u016f\u010di jednomu dlu\u017en\u00edkovi<\/strong> nep\u0159es\u00e1hne <strong>20 000 K\u010d v\u010detn\u011b DPH<\/strong> za kalend\u00e1\u0159n\u00ed rok.<\/li>\n\n\n\n<li><strong>V\u011b\u0159itel alespo\u0148 dvakr\u00e1t p\u00edsemn\u011b vyzval dlu\u017en\u00edka<\/strong> k \u00fahrad\u011b pohled\u00e1vky a vynalo\u017eil \u00fasil\u00ed, aby se v\u00fdzvy skute\u010dn\u011b dostaly do jeho dispozice.<\/li>\n\n\n\n<li><strong>Nejedn\u00e1 se o pohled\u00e1vku, kter\u00e1 napl\u0148uje jin\u00e9 d\u016fvody nedobytnosti<\/strong> podle p\u00edsmen a)\u2013h) t\u00e9ho\u017e paragrafu (nap\u0159. dlu\u017en\u00edk v insolvenci, soudn\u00ed spor apod.).<\/li>\n<\/ol>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Co to znamen\u00e1 v praxi?<\/mark><\/strong><\/p>\n\n\n\n<p>Nov\u011b tedy m\u016f\u017ee v\u011b\u0159itel vr\u00e1tit DPH i v p\u0159\u00edpad\u011b, \u017ee:<\/p>\n\n\n\n<ul>\n<li>\u010d\u00e1stka je mal\u00e1 (do 10 000 K\u010d v\u010d. DPH),<\/li>\n\n\n\n<li>faktura nen\u00ed zaplacena alespo\u0148 6 m\u011bs\u00edc\u016f po splatnosti,<\/li>\n\n\n\n<li>nen\u00ed zah\u00e1jeno \u017e\u00e1dn\u00e9 soudn\u00ed \u010di exeku\u010dn\u00ed \u0159\u00edzen\u00ed,<\/li>\n\n\n\n<li>v\u011b\u0159itel se prokazateln\u011b sna\u017eil dlu\u017en\u00edka kontaktovat (nap\u0159. v\u00fdzvy e-mailem, doporu\u010den\u00fdm dopisem, datovou schr\u00e1nkou),<\/li>\n\n\n\n<li>a celkov\u011b v dan\u00e9m roce neuplatnil opravy v\u016f\u010di tomuto dlu\u017en\u00edkovi p\u0159es 20 000 K\u010d.<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Praktick\u00e9 p\u0159\u00edklady<\/mark><\/strong><\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 1<\/strong><\/p>\n\n\n\n<p>Dodavatel vystavil fakturu za 10 000 K\u010d v\u010d. DPH, splatnost byla 15. 2. 2025. Faktura nebyla uhrazena, je v\u00edce ne\u017e 6 m\u011bs\u00edc\u016f po splatnosti a dlu\u017en\u00edk nebyl v insolvenci ani exekuci.<br>\u2192 V\u011b\u0159itel m\u016f\u017ee od 1. 9. 2025 prov\u00e9st opravu z\u00e1kladu dan\u011b a vr\u00e1tit DPH.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 2<\/strong><\/p>\n\n\n\n<p>Faktury v\u016f\u010di jednomu dlu\u017en\u00edkovi:<\/p>\n\n\n\n<ul>\n<li>10 000 K\u010d (splatnost \u00fanor)<\/li>\n\n\n\n<li>9 000 K\u010d (splatnost \u010derven)<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Opravu z\u00e1kladu dan\u011b lze prov\u00e9st u obou faktur \u2013 celkov\u00fd sou\u010det nep\u0159es\u00e1hl 20 000 K\u010d.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 3<\/strong><\/p>\n\n\n\n<p>Faktury v\u016f\u010di jednomu dlu\u017en\u00edkovi:<\/p>\n\n\n\n<ul>\n<li>4 000 K\u010d<\/li>\n\n\n\n<li>13 000 K\u010d<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Oprava je mo\u017en\u00e1 pouze u faktury na 4 000 K\u010d \u2013 druh\u00e1 p\u0159esahuje limit 10 000 K\u010d.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Jak opravu z\u00e1kladu dan\u011b vyk\u00e1zat?<\/mark><\/strong><\/p>\n\n\n\n<p><strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>\u0158\u00e1dek 33:<\/strong> Eviden\u010dn\u00ed z\u00e1znam (zaznamen\u00e1v\u00e1 se zde s <em>plusem<\/em>)<\/li>\n\n\n\n<li><strong>\u0158\u00e1dek 1 nebo 2:<\/strong> Sn\u00ed\u017een\u00ed p\u016fvodn\u00edho z\u00e1kladu dan\u011b (zaznamen\u00e1v\u00e1 se zde <em>s m\u00ednusem<\/em>)<\/li>\n<\/ul>\n\n\n\n<p><strong>Kontroln\u00ed hl\u00e1\u0161en\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Odd\u00edl A.4<\/strong> \u2013 bez ohledu na v\u00fd\u0161i \u010d\u00e1stky, i do 10 tis K\u010d<\/li>\n<\/ul>\n\n\n\n<p>Na z\u00e1klad\u011b t\u011bchto \u00fadaj\u016f m\u016f\u017ee finan\u010dn\u00ed \u00fa\u0159ad prov\u00e9st kontrolu, zda dlu\u017en\u00edk odpov\u00eddaj\u00edc\u00edm zp\u016fsobem <strong>sn\u00ed\u017eil sv\u016fj odpo\u010det DPH<\/strong> podle \u00a7 74b ZDPH \u2013 viz v\u00fd\u0161e<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">U v\u011bt\u0161\u00edch pohled\u00e1vek \u017e\u00e1dn\u00e1 zm\u011bna<\/mark><\/strong><\/p>\n\n\n\n<p>U pohled\u00e1vek <strong>nad 10 000 K\u010d<\/strong> z\u016fst\u00e1v\u00e1 situace beze zm\u011bny \u2013 oprava z\u00e1kladu dan\u011b je mo\u017en\u00e1 jen za podm\u00ednek stanoven\u00fdch v ostatn\u00edch p\u00edsmenech \u00a7 46 odst. 1 (nap\u0159. soudn\u00ed \u0159\u00edzen\u00ed, exekuce, insolvence).<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Shrnut\u00ed<\/mark><\/strong><\/p>\n\n\n\n<p>Novela z\u00e1kona o DPH \u00fa\u010dinn\u00e1 od 1. 1. 2025 umo\u017e\u0148uje rychlej\u0161\u00ed a jednodu\u0161\u0161\u00ed vracen\u00ed DPH u mal\u00fdch neuhrazen\u00fdch faktur bez nutnosti vym\u00e1h\u00e1n\u00ed p\u0159es soud.<\/p>\n\n\n\n<p>Pro firmy to se otev\u00edr\u00e1 mo\u017enost mo\u017enost efektivn\u011bji si o\u0161et\u0159it nedobytn\u00e9 pohled\u00e1vky a minimalizovat dopady nezaplacen\u00fdch faktur na jejich cash flow, nehled\u011b na to, \u017ee se m\u016f\u017ee jednat o \u00fa\u010dinnou formu n\u00e1tlaku na dlu\u017en\u00edky p\u0159i vym\u00e1h\u00e1n\u00ed \u00fahrady jejich z\u00e1vazk\u016f.<\/p>\n\n\n<figure class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" srcset=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30.png 1536w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30-400x267.png 400w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30-1024x683.png 1024w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30-768x512.png 768w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30-440x294.png 440w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/07\/b89a49df-3680-4bf3-821b-35877554fb30-660x440.png 660w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Nov\u00e1 povinnost dlu\u017en\u00edk\u016f vracet DPH z neuhrazen\u00fdch faktur Od 1. ledna 2025 doch\u00e1z\u00ed ke kl\u00ed\u010dov\u00e9 zm\u011bn\u011b v oblasti DPH, kter\u00e1 se t\u00fdk\u00e1 dlu\u017en\u00edk\u016f \u2013 tedy odb\u011bratel\u016f, kte\u0159\u00ed obdr\u017eeli&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[13,14,16,15],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1774"}],"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=1774"}],"version-history":[{"count":1,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1774\/revisions"}],"predecessor-version":[{"id":1777,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1774\/revisions\/1777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1775"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}