{"id":207290,"date":"2026-03-25T12:16:25","date_gmt":"2026-03-25T11:16:25","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=207290"},"modified":"2026-03-25T12:16:47","modified_gmt":"2026-03-25T11:16:47","slug":"francie-financni-sprava-upresnuje-dph-u-dropshippingu","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/","title":{"rendered":"Francie: Finan\u010dn\u00ed spr\u00e1va up\u0159es\u0148uje DPH u dropshippingu"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">DPH u dropshippingu: co up\u0159es\u0148uje francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va<\/h2>\n\n\n\n<p>Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va ned\u00e1vno up\u0159esnila <strong>pravidla DPH pou\u017eiteln\u00e1 na dropshipping<\/strong>.<br><br>Tato up\u0159esn\u011bn\u00ed se t\u00fdkaj\u00ed <strong>prodej\u016f realizovan\u00fdch dodavatelem prost\u0159ednictv\u00edm jeho vlastn\u00ed internetov\u00e9 str\u00e1nky soukrom\u00fdm osob\u00e1m (B2C) nach\u00e1zej\u00edc\u00edm se ve Francii nebo v jin\u00e9 zemi Evropsk\u00e9 unie<\/strong>, kdy jsou produkty odes\u00edl\u00e1ny p\u0159\u00edmo ze zem\u011b mimo EU, ani\u017e by pro\u0161ly meziskladem ve Francii.<\/p>\n\n\n\n<p>V t\u00e9to souvislosti se <strong>francouzsk\u00e9 da\u0148ov\u00e9 org\u00e1ny<\/strong> zab\u00fdvaly ot\u00e1zkami:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pravidla a postupy deklarace a placen\u00ed DPH pou\u017eiteln\u00e1 na distan\u010dn\u00ed prodej dovezen\u00e9ho zbo\u017e\u00ed;<\/li>\n\n\n\n<li>a pravidla odpov\u011bdnosti za DPH p\u0159i dovozu.<\/li>\n<\/ul>\n\n\n\n<p>zejm\u00e9na kdy\u017e prod\u00e1vaj\u00edc\u00ed nep\u0159istoupil k re\u017eimu <strong>jednotn\u00e9ho kontaktn\u00edho m\u00edsta iOSS<\/strong> a kdy\u017e nen\u00ed pou\u017e\u00edv\u00e1na elektronick\u00e1 rozhran\u00ed vystupuj\u00edc\u00ed v postaven\u00ed p\u0159edpokl\u00e1dan\u00e9ho dodavatele (p\u0159\u00edklad Amazon).<\/p>\n\n\n\n<p>Podle francouzsk\u00e9 finan\u010dn\u00ed spr\u00e1vy je t\u0159eba rozli\u0161ovat n\u00e1sleduj\u00edc\u00ed p\u0159\u00edpady:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zbo\u017e\u00ed dovezen\u00e9 p\u0159es Francii a n\u00e1sledn\u011b odeslan\u00e9 do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU.<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Bal\u00edky s hodnotou ni\u017e\u0161\u00ed ne\u017e 150 \u20ac<\/h3>\n\n\n\n<p><strong>Proclen\u00ed mus\u00ed b\u00fdt proto provedeno v \u010dlensk\u00e9m st\u00e1t\u011b kone\u010dn\u00e9ho ur\u010den\u00ed<\/strong>. Pokud zbo\u017e\u00ed fyzicky doraz\u00ed do Francie p\u0159edt\u00edm, ne\u017e je odesl\u00e1no do t\u00e9to jin\u00e9 zem\u011b EU, mus\u00ed b\u00fdt um\u00edst\u011bno do <strong>vn\u011bj\u0161\u00edho tranzitu<\/strong> a procleno v zemi dod\u00e1n\u00ed.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-y4ep6\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-y4ep6 \"><div class=\"eb-notice-wrapper eb-notice-y4ep6\" data-id=\"eb-notice-y4ep6\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Pozn\u00e1mka<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><strong>Prod\u00e1vaj\u00edc\u00ed nen\u00ed pl\u00e1tcem DPH ve Francii<\/strong>, ale v zemi kone\u010dn\u00e9ho ur\u010den\u00ed zbo\u017e\u00ed.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Bal\u00edky s vnit\u0159n\u00ed hodnotou vy\u0161\u0161\u00ed ne\u017e 150 \u20ac<\/h3>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee je zbo\u017e\u00ed procleno ve Francii, <strong>nen\u00ed mo\u017en\u00e9, aby jin\u00e1 osoba ne\u017e ta, kter\u00e1 realizuje prodej kone\u010dn\u00e9mu spot\u0159ebiteli, byla pl\u00e1tcem DPH<\/strong> p\u0159i dovozu do Francie.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-hl4wx\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-hl4wx \"><div class=\"eb-notice-wrapper eb-notice-hl4wx\" data-id=\"eb-notice-hl4wx\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Pozn\u00e1mka<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">DPH zaplacen\u00e1 p\u0159i dovozu zbo\u017e\u00ed do Francie <strong>m\u016f\u017ee b\u00fdt ode\u010dtena pouze tehdy, pokud je n\u00e1sledn\u00fd distan\u010dn\u00ed prodej podroben DPH v \u010dlensk\u00e9m st\u00e1t\u011b kone\u010dn\u00e9ho ur\u010den\u00ed<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"404\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu-1024x404.png\" alt=\"\" class=\"wp-image-207297\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu-1024x404.png 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu-300x118.png 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu-768x303.png 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu-1200x473.png 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-pres-francii-do-jineho-clenskeho-statu-eu.png 1397w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Mimo iOSS a mimo tr\u017ei\u0161t\u011b<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Zbo\u017e\u00ed dovezen\u00e9 do Francie p\u0159ed t\u00edm, ne\u017e je dopraveno ke klient\u016fm nach\u00e1zej\u00edc\u00edm se ve Francii<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy\u017e je dovozcem zbo\u017e\u00ed kone\u010dn\u00fd klient<\/h3>\n\n\n\n<p>Kdy\u017e jsou spln\u011bny n\u00e1sleduj\u00edc\u00ed podm\u00ednky stanoven\u00e9 v p\u00edsm. c) bodu 2\u00b0 odstavce 2 \u010dl\u00e1nku 293 A CGI, je kone\u010dn\u00fd klient odpov\u011bdn\u00fd za DPH p\u0159i dovozu:<\/p>\n\n\n\n<ol class=\"vat-list\">\n  <li>\n    <span class=\"icon\">\ud83d\ude9a<\/span>\n    <strong>P\u0159\u00edm\u00e9 dod\u00e1n\u00ed koncov\u00e9mu z\u00e1kazn\u00edkovi<\/strong> bez meziskladu ve Francii\n  <\/li>\n  <li>\n    <span class=\"icon\">\ud83d\udda5\ufe0f<\/span>\n    <strong>Prodej neusnadn\u011bn\u00fd elektronick\u00fdm rozhran\u00edm<\/strong> (tr\u017ei\u0161t\u011bm\/marketplace)\n  <\/li>\n  <li>\n    <span class=\"icon\">\ud83d\udeab<\/span>\n    <strong>Ne\u00fa\u010dast v re\u017eimu jednoho spr\u00e1vn\u00edho m\u00edsta pro dovoz (IOSS)<\/strong>\n  <\/li>\n  <li>\n    <span class=\"icon\">\ud83d\udcca<\/span>\n    <strong>Z\u00e1klad dan\u011b z p\u0159idan\u00e9 hodnoty (DPH) v souladu<\/strong> s prodejem na d\u00e1lku s m\u00edstem pln\u011bn\u00ed ve Francii\n  <\/li>\n<\/ol>\n\n\n\n<p><strong>Za t\u011bchto podm\u00ednek nen\u00ed prod\u00e1vaj\u00edc\u00ed povinen platit DPH p\u0159i dovozu do Francie<\/strong>. Nav\u00edc se prodej, kter\u00fd uskute\u010dn\u00ed kone\u010dn\u00e9mu z\u00e1kazn\u00edkovi, pova\u017euje za uskute\u010dn\u011bn\u00fd mimo \u00fazemn\u00ed p\u016fsobnost DPH, a proto nen\u00ed povinen platit DPH ve Francii z tohoto prodeje.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy\u017e je dovozcem zbo\u017e\u00ed prod\u00e1vaj\u00edc\u00ed<\/h3>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-fj13p\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-fj13p \"><div class=\"eb-notice-wrapper eb-notice-fj13p\" data-id=\"eb-notice-fj13p\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Pokud nen\u00ed spln\u011bna v\u00fd\u0161e uveden\u00e1 4. podm\u00ednka<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Pokud se z\u00e1klad dan\u011b p\u0159i dovozu li\u0161\u00ed od zdaniteln\u00e9 hodnoty prodeje na d\u00e1lku (podhodnocen\u00ed v celn\u00edm \u0159\u00edzen\u00ed nebo nespr\u00e1vn\u00e9 pou\u017eit\u00ed faktury*), pak:<br>&#8211; Se prodejce st\u00e1v\u00e1 <strong>osobou povinnou p\u0159iznat a zaplatit DPH p\u0159i dovozu<\/strong>.<br>&#8211; Prodejce je rovn\u011b\u017e <strong>povinen odv\u00e9st francouzskou DPH<\/strong> z prodeje.<br><br>Obchodn\u00edk mus\u00ed v takov\u00e9m p\u0159\u00edpad\u011b:<br>&#8211; Se <strong>zaregistrovat k DPH<\/strong> ve Francii (z\u00edskat francouzsk\u00e9 DI\u010c).<br>&#8211; A vyk\u00e1zat dod\u00e1n\u00ed zbo\u017e\u00ed ve sv\u00e9m <strong>p\u0159izn\u00e1n\u00ed k DPH<\/strong>.<br><br>\u2757 V p\u0159\u00edpad\u011b kontroly mohou b\u00fdt uplatn\u011bny <strong>sankce (pokuty) a \u00faroky z prodlen\u00ed<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"has-small-font-size\"><em>*Tato opat\u0159en\u00ed navazuj\u00ed na vstup v platnost \u010dl\u00e1nk\u016f 112, I. A, G a H z\u00e1kona o financ\u00edch na rok 2024, kter\u00e9 maj\u00ed bojovat proti podvod\u016fm s DPH v r\u00e1mci e-commerce. Skute\u010dn\u011b se st\u00e1v\u00e1, \u017ee DPH vybran\u00e1 p\u0159i dovozu je zalo\u017eena na faktu\u0159e prodeje mezi prod\u00e1vaj\u00edc\u00edm a dodavatelem a nikoli na faktu\u0159e prodeje mezi prod\u00e1vaj\u00edc\u00edm a kone\u010dn\u00fdm klientem, co\u017e zkresluje v\u00fd\u0161i dan\u00ed pou\u017eiteln\u00fdch p\u0159i dovozu t\u00edm, \u017ee se nebere v \u00favahu mar\u017ee.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"530\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani-1024x530.jpg\" alt=\"\" class=\"wp-image-207298\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani-1024x530.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani-300x155.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani-768x398.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani-1200x621.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/dovoz-do-francie-pro-mistni-prodej-bez-meziskladovani.jpg 1393w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Mimo iOSS a mimo tr\u017ei\u0161t\u011b<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Dropshipping do EU: povinnosti v oblasti DPH a body, na kter\u00e9 je t\u0159eba d\u00e1vat pozor<\/h2>\n\n\n\n<p>Toto rozhodnut\u00ed zapad\u00e1 do francouzsk\u00e9 strategie zam\u011b\u0159en\u00e9 na <strong>zlep\u0161en\u00ed da\u0148ov\u00e9 compliance v rychle se m\u011bn\u00edc\u00edm sektoru mezin\u00e1rodn\u00edho e-commerce<\/strong>.<\/p>\n\n\n\n<p>Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va p\u0159ipom\u00edn\u00e1 <strong>akt\u00e9r\u016fm dropshippingu<\/strong>, kte\u0159\u00ed odes\u00edlaj\u00ed zbo\u017e\u00ed do Evropsk\u00e9 unie, \u017ee mus\u00ed analyzovat n\u011bkolik kumulativn\u00edch z\u00e1sadn\u00edch prvk\u016f sv\u00e9ho provozn\u00edho \u0159et\u011bzce, z nich\u017e ka\u017ed\u00fd m\u016f\u017ee v\u00e9st k odli\u0161n\u00fdm d\u016fsledk\u016fm v oblasti DPH, zejm\u00e9na:<\/p>\n\n\n\n<ul>\n  <li>\ud83d\udce6 <strong>Vlastn\u00ed hodnota z\u00e1silek<\/strong> odes\u00edlan\u00fdch do Evropsk\u00e9 unie<\/li>\n  <li>\ud83d\udec3 <strong>Zem\u011b vstupu do EU<\/strong>: ur\u010duje, kde a kdy vznik\u00e1 povinnost odv\u00e9st DPH p\u0159i dovozu<\/li>\n  <li>\ud83d\ude80 <strong>Re\u017eim IOSS<\/strong>: p\u0159\u00edle\u017eitost k posouzen\u00ed pro z\u00e1silky n\u00edzk\u00e9 hodnoty<\/li>\n  <li>\ud83e\uddfe <strong>\u0158\u00e1dn\u00e1 fakturace<\/strong>: nezbytn\u00e1 pro stanoven\u00ed z\u00e1kladu dan\u011b a usnadn\u011bn\u00ed celn\u00edho odbaven\u00ed<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Dropshipping mimo EU: je t\u0159eba m\u00edt da\u0148ov\u00e9ho z\u00e1stupce ve Francii?<\/h2>\n\n\n\n<p>Pro prodejce se s\u00eddlem mimo Evropskou unii, kte\u0159\u00ed podl\u00e9haj\u00ed povinnosti registrace k DPH ve Francii, m\u016f\u017ee b\u00fdt nezbytn\u00e9 jmenovat ve <a href=\"https:\/\/www.asd-int.com\/cs\/proc-jmenovat-fiskalniho-zastupce\/\">Francii da\u0148ov\u00e9ho z\u00e1stupce schv\u00e1len\u00e9ho da\u0148ovou<\/a> spr\u00e1vou.<\/p>\n\n\n\n<p>Tato povinnost <strong>se v\u0161ak nevztahuje na spole\u010dnosti se s\u00eddlem v n\u011bkter\u00fdch zem\u00edch mimo EU, kter\u00e9 s Franci\u00ed podepsaly dohodu o vz\u00e1jemn\u00e9 pomoci p\u0159i vym\u00e1h\u00e1n\u00ed da\u0148ov\u00fdch pohled\u00e1vek<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee sta\u010dit <a href=\"https:\/\/www.asd-int.com\/cs\/mandat-danovy\/\">jmenov\u00e1n\u00ed prost\u00e9ho da\u0148ov\u00e9ho z\u00e1stupce<\/a>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>V t\u00e9to souvislosti ASD Group pom\u00e1h\u00e1 firm\u00e1m s registrac\u00ed k DPH, zaji\u0161\u0165uje jejich <a href=\"https:\/\/www.asd-int.com\/cs\/danove-zastoupeni-francie\/\">da\u0148ov\u00e9 zastoupen\u00ed ve Francii<\/a> a pom\u00e1h\u00e1 jim zajistit dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f v oblasti DPH.<\/p>\n\n\n\n<p>Source&nbsp;: <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14482-PGP.html\/identifiant=BOI-RES-TVA-000184-20260304\" target=\"_blank\" rel=\"noreferrer noopener\">bofip.impots.gouv.fr<\/a><\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-5bccw\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-5bccw \"><div class=\"eb-cia-wrapper eb-call-to-action-5bccw\" data-icon=\"far fa-comment-dots\"><div class=\"eb-cia-text-wrapper\"><i class=\"far fa-comment-dots eb-cia-icon\" icon=\"far fa-comment-dots\"><\/i><h3 class=\"eb-cia-title\">Pot\u0159ebujete pomoc se spr\u00e1vou DPH v dropshippingu?<\/h3><p class=\"eb-cia-description\">Na\u0161i odborn\u00edci v\u00e1m pomohou s registrac\u00ed, pod\u00e1v\u00e1n\u00edm p\u0159izn\u00e1n\u00ed a dodr\u017eov\u00e1n\u00edm p\u0159edpis\u016f.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Promluvte si s odborn\u00edkem ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager a Redaktorka<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\">No\u00e9mie je specializovanou redaktorkou ve spole\u010dnosti ASD Group. Vytv\u00e1\u0159\u00ed a spravuje blogov\u00e9 \u010dl\u00e1nky i novinky na na\u0161ich webov\u00fdch str\u00e1nk\u00e1ch, se zam\u011b\u0159en\u00edm na DPH, mezin\u00e1rodn\u00ed dan\u011b, celn\u00ed operace, soci\u00e1ln\u00ed p\u0159edpisy a mezin\u00e1rodn\u00ed obchod. Sv\u00fdm jasn\u00fdm a vzd\u011bl\u00e1vac\u00edm stylem p\u00edsemnosti \u010din\u00ed slo\u017eit\u00e1 a technick\u00e1 t\u00e9mata snadno pochopiteln\u00e1 a relevantn\u00ed pro firmy.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>DPH u dropshippingu: co up\u0159es\u0148uje francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va ned\u00e1vno up\u0159esnila pravidla DPH pou\u017eiteln\u00e1 na dropshipping. Tato up\u0159esn\u011bn\u00ed se t\u00fdkaj\u00ed prodej\u016f realizovan\u00fdch dodavatelem&#8230;<\/p>\n","protected":false},"author":36,"featured_media":207289,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3613],"tags":[3492,5039],"pays":[709],"class_list":["post-207290","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dph","tag-dropshipping","pays-france-cs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group<\/title>\n<meta name=\"description\" content=\"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group\" \/>\n<meta property=\"og:description\" content=\"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/\" \/>\n<meta property=\"og:site_name\" content=\"ASD\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-25T11:16:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"960\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/\",\"name\":\"DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg\",\"datePublished\":\"2026-03-25T11:16:25+00:00\",\"dateModified\":\"2026-03-25T11:16:47+00:00\",\"description\":\"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg\",\"width\":1440,\"height\":960,\"caption\":\"Francie: Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va zve\u0159ej\u0148uje up\u0159esn\u011bn\u00ed t\u00fdkaj\u00edc\u00ed se DPH u dropshippingu\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"ASD Group\",\"item\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Francie: Finan\u010dn\u00ed spr\u00e1va up\u0159es\u0148uje DPH u dropshippingu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#website\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/\",\"name\":\"ASD\",\"description\":\"Celn\u00ed a da\u0148ov\u00e9 poradenstv\u00ed v r\u00e1mci unijn\u00edho i mezin\u00e1rodn\u00edho obchodu\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"cs\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#organization\",\"name\":\"ASD Group\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"width\":1054,\"height\":714,\"caption\":\"ASD Group\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/cs\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group","description":"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/","og_locale":"cs_CZ","og_type":"article","og_title":"DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group","og_description":"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.","og_url":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/","og_site_name":"ASD","article_modified_time":"2026-03-25T11:16:47+00:00","og_image":[{"width":1440,"height":960,"url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Odhadovan\u00e1 doba \u010dten\u00ed":"9 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/","url":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/","name":"DPH dropshipping: co \u0159\u00edk\u00e1 francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va | ASD Group","isPartOf":{"@id":"https:\/\/www.asd-int.com\/cs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/#primaryimage"},"image":{"@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg","datePublished":"2026-03-25T11:16:25+00:00","dateModified":"2026-03-25T11:16:47+00:00","description":"Nejnov\u011bj\u0161\u00ed da\u0148ov\u00e1 up\u0159esn\u011bn\u00ed ve Francii t\u00fdkaj\u00edc\u00ed se DPH a dropshippingu. Seznamte se s pravidly dovozu, deklarace a compliance.","breadcrumb":{"@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/#primaryimage","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/03\/france-ladministration-fiscale-clarifie-la-tva-sur-le-dropshipping.jpg","width":1440,"height":960,"caption":"Francie: Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va zve\u0159ej\u0148uje up\u0159esn\u011bn\u00ed t\u00fdkaj\u00edc\u00ed se DPH u dropshippingu"},{"@type":"BreadcrumbList","@id":"https:\/\/www.asd-int.com\/cs\/francie-financni-sprava-upresnuje-dph-u-dropshippingu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"ASD Group","item":"https:\/\/www.asd-int.com\/cs\/"},{"@type":"ListItem","position":2,"name":"Francie: Finan\u010dn\u00ed spr\u00e1va up\u0159es\u0148uje DPH u dropshippingu"}]},{"@type":"WebSite","@id":"https:\/\/www.asd-int.com\/cs\/#website","url":"https:\/\/www.asd-int.com\/cs\/","name":"ASD","description":"Celn\u00ed a da\u0148ov\u00e9 poradenstv\u00ed v r\u00e1mci unijn\u00edho i mezin\u00e1rodn\u00edho obchodu","publisher":{"@id":"https:\/\/www.asd-int.com\/cs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.asd-int.com\/cs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Organization","@id":"https:\/\/www.asd-int.com\/cs\/#organization","name":"ASD Group","url":"https:\/\/www.asd-int.com\/cs\/","logo":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/www.asd-int.com\/cs\/#\/schema\/logo\/image\/","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","width":1054,"height":714,"caption":"ASD Group"},"image":{"@id":"https:\/\/www.asd-int.com\/cs\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/mini_blog\/207290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/mini_blog"}],"about":[{"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/types\/mini_blog"}],"author":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/users\/36"}],"version-history":[{"count":3,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/mini_blog\/207290\/revisions"}],"predecessor-version":[{"id":207299,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/mini_blog\/207290\/revisions\/207299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/media\/207289"}],"wp:attachment":[{"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/media?parent=207290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/categories?post=207290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/tags?post=207290"},{"taxonomy":"pays","embeddable":true,"href":"https:\/\/www.asd-int.com\/cs\/wp-json\/wp\/v2\/pays?post=207290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}