{"id":775,"date":"2021-07-20T17:55:01","date_gmt":"2021-07-20T17:55:01","guid":{"rendered":"https:\/\/www.zentax.cz\/?p=775"},"modified":"2021-07-20T18:07:30","modified_gmt":"2021-07-20T18:07:30","slug":"dph-u-elektronickeho-obchodovani-e-commerce","status":"publish","type":"post","link":"https:\/\/www.zentax.cz\/index.php\/2021\/07\/20\/dph-u-elektronickeho-obchodovani-e-commerce\/","title":{"rendered":"DPH u elektronick\u00e9ho obchodov\u00e1n\u00ed (e-commerce)"},"content":{"rendered":"\n<p>V nejbli\u017e\u0161\u00ed dob\u011b dojde ke zm\u011bn\u011b pravidel p\u0159i uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty u elektronick\u00e9ho obchodov\u00e1n\u00ed (tzv. e-commerce). Tyto zm\u011bny se t\u00fdkaj\u00ed pravidel pro ur\u010den\u00ed \u010dlensk\u00e9ho st\u00e1tu zdan\u011bn\u00ed a ovlivn\u00ed zejm\u00e9na prodejce zbo\u017e\u00ed, kte\u0159\u00ed uskute\u010d\u0148uj\u00ed prodeje zbo\u017e\u00ed do jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f EU koncov\u00fdm z\u00e1kazn\u00edk\u016fm prost\u0159ednictv\u00edm e-shopu. <\/p>\n\n\n\n<p>Novela z\u00e1kona o DPH k elektronick\u00e9mu obchodov\u00e1n\u00ed, kter\u00e1 je reakc\u00ed na sm\u011brnice Rady EU a m\u011bla vej\u00edt v platnost ji\u017e od 01. 07. 2021, se st\u00e1le nach\u00e1z\u00ed v legislativn\u00edm procesu. P\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novely z\u00e1kona o DPH lze postupovat podle nov\u00fdch sm\u011brnic nebo podle dosavadn\u00edho z\u00e1kona o DPH. <\/p>\n\n\n\n<p>Zm\u011bny vypl\u00fdvaj\u00edc\u00ed z novel sm\u011brnic o DPH se t\u00fdkaj\u00ed:<br>\u2022 prodeje zbo\u017e\u00ed na d\u00e1lku (zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed),<br>\u2022 zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta (OSS),<br>\u2022 obchodov\u00e1n\u00ed se zbo\u017e\u00edm za pou\u017eit\u00ed elektronick\u00e9ho rozhran\u00ed,<br>\u2022 dovozu zbo\u017e\u00ed n\u00edzk\u00e9 hodnoty.<\/p>\n\n\n\n<p>V t\u00e9to souvislosti doch\u00e1z\u00ed tak\u00e9 k roz\u0161\u00ed\u0159en\u00ed zvl\u00e1\u0161tn\u00edho re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta OSS (tzv. One Stop Shop), kter\u00fd umo\u017e\u0148uje odv\u00e9st DPH, kter\u00e1 n\u00e1le\u017e\u00ed jin\u00e9mu \u010dlensk\u00e9mu st\u00e1tu, prost\u0159ednictv\u00edm tuzemsk\u00e9ho spr\u00e1vce dan\u011b. Pou\u017eit\u00edm zvl\u00e1\u0161tn\u00edho re\u017eimu odpadne nutnost registrace k DPH u vybran\u00fdch pln\u011bn\u00ed v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b.<\/p>\n\n\n\n<p>Stejn\u00fd princip lze vyu\u017e\u00edt pro prodej z\u00e1silek do 150 EUR ze t\u0159et\u00edch zem\u00ed koncov\u00fdm z\u00e1kazn\u00edk\u016fm z EU. Za t\u00edmto \u00fa\u010delem vznikl nov\u00fd zvl\u00e1\u0161tn\u00ed re\u017eim, tzv. Import One Stop Shop (IOSS). Do re\u017eimu OSS i IOSS je ji\u017e mo\u017en\u00e9 se registrovat.<\/p>\n\n\n\n<p>V\u00edce o OSS naleznete\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.financnisprava.cz\/cs\/mezinarodni-spoluprace\/mezinarodni-spoluprace-a-dph\/oss\" target=\"_blank\">zde<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V nejbli\u017e\u0161\u00ed dob\u011b dojde ke zm\u011bn\u011b pravidel p\u0159i uplat\u0148ov\u00e1n\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty u elektronick\u00e9ho obchodov\u00e1n\u00ed (tzv. e-commerce). Tyto zm\u011bny se t\u00fdkaj\u00ed pravidel pro ur\u010den\u00ed \u010dlensk\u00e9ho st\u00e1tu zdan\u011bn\u00ed a ovlivn\u00ed zejm\u00e9na prodejce zbo\u017e\u00ed, kte\u0159\u00ed uskute\u010d\u0148uj\u00ed prodeje zbo\u017e\u00ed do jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f EU koncov\u00fdm z\u00e1kazn\u00edk\u016fm prost\u0159ednictv\u00edm e-shopu. Novela z\u00e1kona o DPH k elektronick\u00e9mu obchodov\u00e1n\u00ed, kter\u00e1 je &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.zentax.cz\/index.php\/2021\/07\/20\/dph-u-elektronickeho-obchodovani-e-commerce\/\" class=\"more-link\">Pokra\u010dovat ve \u010dten\u00ed<span class=\"screen-reader-text\"> &#8222;DPH u elektronick\u00e9ho obchodov\u00e1n\u00ed (e-commerce)&#8220;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/posts\/775"}],"collection":[{"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/comments?post=775"}],"version-history":[{"count":2,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/posts\/775\/revisions"}],"predecessor-version":[{"id":777,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/posts\/775\/revisions\/777"}],"wp:attachment":[{"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/media?parent=775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/categories?post=775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zentax.cz\/index.php\/wp-json\/wp\/v2\/tags?post=775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}