{"id":119425,"date":"2022-01-25T10:54:29","date_gmt":"2022-01-25T09:54:29","guid":{"rendered":"https:\/\/www.asd-int.com\/dph-v-elektronickem-obchodovani-nova-pravni-uprava-od-1-cervence-2021\/"},"modified":"2024-07-01T16:26:25","modified_gmt":"2024-07-01T14:26:25","slug":"dph-v-elektronickem-obchodovani-nova-pravni-uprava-od-1-cervence-2021","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/dph-v-elektronickem-obchodovani-nova-pravni-uprava-od-1-cervence-2021\/","title":{"rendered":"DPH v\u00a0elektronick\u00e9m obchodov\u00e1n\u00ed: nov\u00e1 pr\u00e1vn\u00ed \u00faprava od 1.\u00a0\u010dervence 2021"},"content":{"rendered":"<p>P\u0159ijet\u00ed bal\u00ed\u010dku DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed p\u0159ineslo z\u00e1sadn\u00ed zm\u011bny v\u00a0evropsk\u00e9m da\u0148ov\u00e9m a celn\u00edm prost\u0159ed\u00ed, zejm\u00e9na v oblasti prodeje na d\u00e1lku.<!--more--><\/p>\n\n<p><sup>Dne<\/sup> 1. \u010dervence 2021 <a href=\"https:\/\/www.asd-int.com\/cs\/reforma-dph-upravujici-pravidla-pro-zasilkovy-prodej-a-e-commerce-vstupujici-v-platnost-v-roce-2021\/\">p\u0159ijala Evropsk\u00e1 unie novou pr\u00e1vn\u00ed \u00fapravu<\/a> t\u00fdkaj\u00edc\u00ed se dan\u011b z p\u0159idan\u00e9 hodnoty (DPH), kter\u00e1 se vztahuje na prodej na d\u00e1lku a obecn\u011bji na elektronick\u00e9 obchodov\u00e1n\u00ed.<\/p>\n\n<p>Reforma zn\u00e1m\u00e1 jako bal\u00ed\u010dek DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed ru\u0161\u00ed dosud platn\u00e1 pravidla, zejm\u00e9na pro platformy prod\u00e1vaj\u00edc\u00ed zbo\u017e\u00ed a slu\u017eby online.<\/p>\n\n<p>Nov\u00e1 pr\u00e1vn\u00ed \u00faprava p\u0159in\u00e1\u0161\u00ed zm\u011bny v oblasti dan\u00ed a cla t\u00fdkaj\u00edc\u00ed se prodeje zbo\u017e\u00ed v r\u00e1mci Evropy, ale tak\u00e9 pro zbo\u017e\u00ed dov\u00e1\u017een\u00e9 ze zem\u00ed mimo Evropskou unii.<\/p>\n\n<h2 class=\"wp-block-heading\">\u010ceho se reforma t\u00fdk\u00e1? \u00a0<\/h2>\n\n<p>C\u00edlem reformy je p\u0159izp\u016fsobit syst\u00e9m DPH rozvoji elektronick\u00e9ho obchodov\u00e1n\u00ed. Jej\u00ed proveden\u00ed ve vnitrost\u00e1tn\u00edm pr\u00e1vu toti\u017e vede k harmonizaci pravidel t\u00fdkaj\u00edc\u00edch se DPH mezi jednotliv\u00fdmi \u00fa\u010dastn\u00edky trhu. Rovn\u011b\u017e pom\u00e1h\u00e1 omezit podvody s DPH v odv\u011btv\u00ed elektronick\u00e9ho obchodov\u00e1n\u00ed a zajistit spravedlivou hospod\u00e1\u0159skou sout\u011b\u017e.<\/p>\n\n<p>Na druhou stranu <strong>zaveden\u00ed bal\u00ed\u010dku DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed zp\u016fsobuje velk\u00e9 zm\u011bny v oblasti dan\u00ed i cel<\/strong>. Mezi hlavn\u00ed zm\u011bny po p\u0159ijet\u00ed reformy pat\u0159\u00ed:<\/p>\n\n<ul class=\"wp-block-list\"><li>nov\u00e9 vymezen\u00ed pojmu \u201eprodej na d\u00e1lku\u201c. Nyn\u00ed je t\u0159eba rozli\u0161ovat dva druhy prodeje na d\u00e1lku:<ul><li>Prodej na d\u00e1lku v r\u00e1mci EU. Vztahuje se na prodej zbo\u017e\u00ed BtoC, kdy se p\u0159eprava uskute\u010d\u0148uje z\u00a0jednoho \u010dlensk\u00e9ho st\u00e1tu EU do druh\u00e9ho.<\/li><li>Prodej zbo\u017e\u00ed dov\u00e1\u017een\u00e9ho ze t\u0159et\u00ed zem\u011b. Vztahuje se na prodej BtoC, kdy se p\u0159eprava uskute\u010d\u0148uje ze t\u0159et\u00ed zem\u011b mimo EU do \u010dlensk\u00e9ho st\u00e1tu EU.<\/li><\/ul><\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>Zaveden\u00ed jednotn\u00e9 prahov\u00e9 hodnoty ve v\u00fd\u0161i 10\u00a0000,- EUR pouze pro spole\u010dnosti se s\u00eddlem v jednom \u010dlensk\u00e9m st\u00e1t\u011b Evropsk\u00e9 unie. Spole\u010dnosti budou muset uplatnit DPH c\u00edlov\u00e9 zem\u011b, pokud jejich obrat p\u0159es\u00e1hne 10 000 EUR, nebo pokud se rozhodnou pro zdan\u011bn\u00ed v\u00a0\u010dlensk\u00e9m st\u00e1t\u011b, kam se zbo\u017e\u00ed p\u0159epravuje. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b mus\u00ed b\u00fdt uplatn\u011bna DPH zem\u011b odesl\u00e1n\u00ed.<\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>Zru\u0161en\u00ed p\u0159eplatku za bal\u00edky v hodnot\u011b do 20 EUR.<\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>Z\u0159\u00edzen\u00ed jednotn\u00e9ho kontaktn\u00edho m\u00edsta (OSS) pro prodej zbo\u017e\u00ed a slu\u017eeb. V\u00fd\u0161e uveden\u00e9 opat\u0159en\u00ed umo\u017e\u0148uje spole\u010dnostem registraci v jednom \u010dlensk\u00e9m st\u00e1t\u011b pro ve\u0161ker\u00e9 transakce uvnit\u0159 Spole\u010denstv\u00ed.\u00a0\u00a0<\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>Povinnost odv\u00e1d\u011bt DPH z\u00a0online tr\u017ei\u0161t\u011b (Amazon, Cdiscount, Fnac atd.). V\u00fd\u0161e uveden\u00e9 platformy, kter\u00e9 zprost\u0159edkov\u00e1vaj\u00ed online prodej, budou nyn\u00ed povinny vyb\u00edrat DPH za n\u00ed\u017ee uveden\u00fdch podm\u00ednek:<ul><li>Pro spole\u010dnosti se s\u00eddlem v Evropsk\u00e9 unii, kter\u00e9 prod\u00e1vaj\u00ed zbo\u017e\u00ed na d\u00e1lku v hodnot\u011b maxim\u00e1ln\u011b 150 EUR.<\/li><li>Pro spole\u010dnosti se s\u00eddlem mimo Evropskou unii, kter\u00e9 prod\u00e1vaj\u00ed zbo\u017e\u00ed spot\u0159ebitel\u016fm v Evropsk\u00e9 unii. Povinnost se bude vztahovat pouze na prodej zbo\u017e\u00ed v hodnot\u011b vy\u0161\u0161\u00ed ne\u017e 150 EUR.<\/li><\/ul><\/li><\/ul>\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou d\u016fsledky pro prodejce v Evropsk\u00e9 unii?<\/h2>\n\n<p><strong>Spole\u010dnostem se s\u00eddlem v\u00a0Evropsk\u00e9 unii, kter\u00e9 prod\u00e1vaj\u00ed prost\u0159ednictv\u00edm online tr\u017ei\u0161t\u011b, se d\u00edky reform\u011b omez\u00ed a zjednodu\u0161\u00ed administrativn\u00ed formality.<\/strong><\/p>\n\n<p>Bal\u00ed\u010dek DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed d\u00e1le p\u0159in\u00e1\u0161\u00ed lep\u0161\u00ed podm\u00ednky pro prodejce se s\u00eddlem na \u00fazem\u00ed EU a\u00a0pro prodejce usazen\u00e9 ve t\u0159et\u00ed zemi, kte\u0159\u00ed provozuj\u00ed svou \u010dinnost prost\u0159ednictv\u00edm online tr\u017ei\u0161t\u011b v EU. Tito prodejci m\u011bli nespravedlivou konkuren\u010dn\u00ed v\u00fdhodu, proto\u017ee nebyli registrov\u00e1ni k DPH a nem\u011bli povinnost ji odv\u00e1d\u011bt.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou d\u016fsledky pro platformy?<\/h2>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce-1024x683.jpg\" alt=\"\" class=\"wp-image-116068\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce-768x512.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce-1200x800.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2021\/12\/consequences-reforme-tva-ecommerce.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Jak\u00e9 jsou d\u016fsledky reformy DPH v oblasti elektronick\u00e9ho obchodu pro platformy?<\/figcaption><\/figure>\n\n<p>Nov\u00e1 pr\u00e1vn\u00ed \u00faprava se platforem elektronick\u00e9ho obchodu siln\u011b dot\u00fdk\u00e1. Platformy se nyn\u00ed toti\u017e pova\u017euj\u00ed za dodavatele, nikoli za rozhran\u00ed mezi nab\u00eddkou a popt\u00e1vkou.<\/p>\n\n<p>Proto <strong>jsou povinny odv\u00e1d\u011bt DPH za prodejce uveden\u00e9 na sv\u00fdch str\u00e1nk\u00e1ch<\/strong>. V d\u016fsledku toho jsou online tr\u017ei\u0161t\u011b povinna vyb\u00edrat, vy\u00fa\u010dtov\u00e1vat a\u00a0odv\u00e1d\u011bt DPH nam\u00edsto prodejc\u016f. V\u00fd\u0161e uveden\u00e9 opat\u0159en\u00ed je doprov\u00e1zeno povinnost\u00ed zaregistrovat se do jednoho ze zvl\u00e1\u0161tn\u00edch re\u017eim\u016f (OSS \u2013 IOSS) stanoven\u00fdch v bal\u00ed\u010dku DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou d\u016fsledky pro spot\u0159ebitele?<\/h2>\n\n<p><strong>Na stran\u011b kone\u010dn\u00e9ho spot\u0159ebitele je dopad reformy minim\u00e1ln\u00ed. <\/strong>Kone\u010dn\u00fd spot\u0159ebitel bude odte\u010f muset kontrolovat, zda \u010d\u00e1stka jeho n\u00e1kupu zahrnuje da\u0148, \u010di nikoli.<\/p>\n\n<p>V prvn\u00edm p\u0159\u00edpad\u011b se pro spot\u0159ebitele nic nezm\u011bn\u00ed. DPH bude zahrnuta v kupn\u00ed cen\u011b zbo\u017e\u00ed nebo slu\u017eby.<\/p>\n\n<p>Ve druh\u00e9m p\u0159\u00edpad\u011b se DPH neuplat\u0148uje v okam\u017eiku n\u00e1kupu. Jej\u00ed uhrazen\u00ed bude po spot\u0159ebiteli po\u017eadovat dopravce v okam\u017eiku doru\u010den\u00ed z\u00e1silky.<\/p>\n\n<h2 class=\"wp-block-heading\">Kter\u00e9 zem\u011b Evropsk\u00e9 unie tuto reformu provedly?<\/h2>\n\n\n<table id=\"tablepress-40\" class=\"tablepress tablepress-id-40\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u010clensk\u00fd st\u00e1t Evropsk\u00e9 unie<\/th><th class=\"column-2\">Transpozice bal\u00ed\u010dku DPH v elektronick\u00e9m obchodov\u00e1n\u00ed<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Belgie<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Bulharsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">\u010cesk\u00e1 republika<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Chorvatsko<\/td><td class=\"column-2\">Ne<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">D\u00e1nsko<\/td><td class=\"column-2\">Ne<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Estonsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Finsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Francie<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Irsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">It\u00e1lie<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Kypr<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Litva<\/td><td class=\"column-2\">Ne<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">Loty\u0161sko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">Lucembursko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">Ma\u010farsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">Malte<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">N\u011bmecko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">Nizozemsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">Polsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">Portugalsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">Rakousko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">\u0158ecko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">Rumunsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">Slovensko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">Slovinsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">\u0160pan\u011blsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">\u0160v\u00e9dsko<\/td><td class=\"column-2\">Schv\u00e1len\u00ed a transpozice<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-40 from cache -->\n\n<p>ASD Group v\u00e1s podporuje p\u0159i uplat\u0148ov\u00e1n\u00ed nov\u00fdch opat\u0159en\u00ed. <strong>Nab\u00edz\u00edme r\u016fzn\u00e9 slu\u017eby, abychom v\u00e1m poskytli \u0159e\u0161en\u00ed na m\u00edru, kter\u00e1 jsou v souladu s nov\u00fdmi povinnostmi v r\u00e1mci bal\u00ed\u010dku DPH v\u00a0oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed.<\/strong><\/p>\n\n<ul class=\"wp-block-list\"><li>Na\u0161i odborn\u00edci na DPH v\u00e1m nab\u00edzej\u00ed \u0161kolen\u00ed t\u00fdkaj\u00edc\u00ed se <a href=\"https:\/\/www.asd-int.com\/cs\/sluzby\/danove-sluzby\/zasilani-zbozi-v-eu-a-dph\/zasilkovy-prodej-v-eu\/\">reformy DPH v elektronick\u00e9m obchodov\u00e1n\u00ed v roce 2021<\/a>. Vysv\u011btl\u00ed v\u00e1m, \u010deho se reforma t\u00fdk\u00e1, a odhal\u00ed v\u00e1m jej\u00ed tajemstv\u00ed, n\u00e1strahy, kter\u00fdm je t\u0159eba se vyhnout, a tipy, kter\u00fdmi se m\u016f\u017eete \u0159\u00eddit.<\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>Na\u0161e slu\u017eba \u201eAudit DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed\u201c provede d\u016fkladnou anal\u00fdzu va\u0161\u00ed podnikatelsk\u00e9 \u010dinnosti, abychom zjistili va\u0161e oznamovac\u00ed povinnosti podle finan\u010dn\u00edch tok\u016f, a nab\u00eddne \u0159e\u0161en\u00ed na m\u00edru pro optimalizaci zpracov\u00e1n\u00ed DPH.<\/li><\/ul>\n\n<ul class=\"wp-block-list\"><li>M\u00e1te elektronick\u00fd obchod \u010di provozujete dropshipping? Vyu\u017eijte osobn\u00ed konzultace se \u010dlenem na\u0161eho t\u00fdmu pro elektronick\u00e9 obchodov\u00e1n\u00ed, kter\u00fd v\u00e1m pom\u016f\u017ee s rozvojem online prodeje, a z\u00edskejte elektronickou knihu zdarma. Zaregistrujte se nyn\u00ed (v angli\u010dtin\u011b)!<\/li><\/ul>\n\n<p>Podrobn\u011bj\u0161\u00ed informace o nov\u00fdch opat\u0159en\u00edch zaveden\u00fdch v d\u016fsledku p\u0159ijet\u00ed reformy DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed v Evropsk\u00e9 unii <a href=\"https:\/\/www.asd-int.com\/en\/e-commerce-vat-package-2021\/\">naleznete v na\u0161em specializovan\u00e9m \u010dl\u00e1nku<\/a> (v angli\u010dtin\u011b).<\/p>\n\n<p>Pro v\u00edce informac\u00ed nebo pro \u017e\u00e1dost o cenovou nab\u00eddku <a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\">n\u00e1s kontaktujte<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ijet\u00ed bal\u00ed\u010dku DPH v oblasti elektronick\u00e9ho obchodov\u00e1n\u00ed p\u0159ineslo z\u00e1sadn\u00ed zm\u011bny v\u00a0evropsk\u00e9m da\u0148ov\u00e9m a celn\u00edm prost\u0159ed\u00ed, zejm\u00e9na v oblasti prodeje na 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