{"id":122042,"date":"2022-02-10T15:00:57","date_gmt":"2022-02-10T14:00:57","guid":{"rendered":"https:\/\/www.asd-int.com\/jaka-je-role-danoveho-zastupce\/"},"modified":"2022-02-21T14:22:32","modified_gmt":"2022-02-21T13:22:32","slug":"jaka-je-role-danoveho-zastupce","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/jaka-je-role-danoveho-zastupce\/","title":{"rendered":"Jak\u00e1 je role da\u0148ov\u00e9ho z\u00e1stupce?"},"content":{"rendered":"<p>Funkce da\u0148ov\u00e9ho z\u00e1stupce, jeho\u017e jmenov\u00e1n\u00ed je v n\u011bkter\u00fdch st\u00e1tech EU povinn\u00e9, podl\u00e9h\u00e1 spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek. P\u0159edstav\u00edme v\u00e1m podm\u00ednky nezbytn\u00e9 pro v\u00fdkon t\u00e9to funkce.<!--more--><\/p>\n\n<p>Jmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce je z\u00e1konn\u00e1 povinnost, kterou n\u011bkter\u00e9 \u010dlensk\u00e9 st\u00e1ty Evropsk\u00e9 unie ukl\u00e1daj\u00ed spole\u010dnostem, jejich\u017e s\u00eddlo se nach\u00e1z\u00ed mimo Evropskou unii. Jedn\u00e1 se o jmenov\u00e1n\u00ed pracovn\u00edka, kter\u00fd bude m\u00edt na starosti formality spole\u010dnosti povinn\u00e9 odv\u00e1d\u011bt da\u0148 z p\u0159idan\u00e9 hodnoty (DPH).<\/p>\n\n<p>Akreditovan\u00fd z\u00e1stupce jmenovan\u00fd zahrani\u010dn\u00ed spole\u010dnost\u00ed tak pln\u00ed ve\u0161ker\u00e9 da\u0148ov\u00e9 a oznamovac\u00ed povinnosti pl\u00e1tce DPH, kter\u00fd nen\u00ed rezidentem EU.<\/p>\n\n<p>Aby bylo mo\u017en\u00e9 st\u00e1t se da\u0148ov\u00fdm z\u00e1stupcem, mus\u00ed b\u00fdt spln\u011bno n\u011bkolik podm\u00ednek. Dal\u0161\u00ed informace naleznete v na\u0161em <a href=\"https:\/\/www.asd-int.com\/cs\/jak-funguje-danove-zastoupeni\/\">\u010dl\u00e1nku o\u00a0da\u0148ov\u00e9m zastoupen\u00ed<\/a>.<\/p>\n\n<p>Informace uveden\u00e9 v tomto \u010dl\u00e1nku jsou pouze obecn\u00e9 povahy. Pro z\u00edsk\u00e1n\u00ed informac\u00ed t\u00fdkaj\u00edc\u00edch se n\u011bkter\u00e9ho z \u010dlensk\u00fdch st\u00e1t\u016f <a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\">se nev\u00e1hejte obr\u00e1tit na na\u0161e odborn\u00edky<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Jak jmenovat da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/h2>\n\n<p><strong>Jmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce mus\u00ed prob\u011bhnout p\u0159ed uskute\u010dn\u011bn\u00edm jak\u00e9koli transakce na c\u00edlov\u00e9m \u00fazem\u00ed.<\/strong> Spole\u010dnost, jej\u00ed\u017e s\u00eddlo se nach\u00e1z\u00ed mimo EU, bude muset zaslat \u0159\u00e1dn\u011b podepsanou plnou moc da\u0148ov\u00e9mu org\u00e1nu, pod kter\u00fd spad\u00e1.<\/p>\n\n<p>P\u00edsemn\u00e1 \u017e\u00e1dost o plnou moc k zastupov\u00e1n\u00ed mus\u00ed b\u00fdt pod\u00e1na z\u00e1konn\u00fdm z\u00e1stupcem spole\u010dnosti a p\u0159ed\u00e1na finan\u010dn\u00ed spr\u00e1v\u011b. Spole\u010dnost mus\u00ed poskytnout n\u00ed\u017ee uveden\u00e9 informace:<\/p>\n\n<ul class=\"wp-block-list\"><li>obchodn\u00ed firma a adresa zastoupen\u00e9 spole\u010dnosti,<\/li><li>obchodn\u00ed firma a adresa da\u0148ov\u00e9ho z\u00e1stupce,<\/li><li>jmenov\u00e1n\u00ed z\u00e1stupce spole\u010dnost\u00ed, kter\u00e1 nen\u00ed rezidentem EU,<\/li><li>p\u0159ijet\u00ed jmenov\u00e1n\u00ed z\u00e1stupcem,<\/li><li>z\u00e1vazek z\u00e1stupce plnit sv\u00e9 povinnosti,<\/li><li>datum \u00fa\u010dinnosti pln\u00e9 moci.\u00a0<\/li><\/ul>\n\n<p>Pl\u00e1tci DPH obdr\u017e\u00ed p\u00edsemnou odpov\u011b\u010f, v n\u00ed\u017e budou informov\u00e1ni o\u00a0potvrzen\u00ed nebo zam\u00edtnut\u00ed jejich \u017e\u00e1dosti.<\/p>\n\n<p>Spole\u010dnost, kter\u00e1 nen\u00ed rezidentem EU, m\u016f\u017ee pro ve\u0161ker\u00e9 poskytovan\u00e9 slu\u017eby jmenovat pouze jednoho z\u00e1stupce.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Pro\u010d jmenovat da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/h2>\n\n<p><strong>Jmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce je z\u00e1konnou povinnost\u00ed ulo\u017eenou n\u011bkter\u00fdmi st\u00e1ty EU spole\u010dnostem, kter\u00e9 nejsou rezidenty EU<\/strong> a\u00a0jejich\u017e s\u00eddlo se nach\u00e1z\u00ed v zemi, kter\u00e1 nem\u00e1 uzav\u0159enou \u017e\u00e1dnou dolo\u017eku o vz\u00e1jemn\u00e9 pomoci p\u0159i vym\u00e1h\u00e1n\u00ed da\u0148ov\u00fdch pohled\u00e1vek, a\u00a0kter\u00e9 uskute\u010d\u0148uj\u00ed na \u00fazem\u00ed EU pln\u011bn\u00ed, z nich\u017e jsou povinny odv\u00e1d\u011bt DPH.<\/p>\n\n<p>Da\u0148ov\u00e9 zastoupen\u00ed je z\u00e1konnou povinnost\u00ed, ale rovn\u011b\u017e umo\u017e\u0148uje spole\u010dnostem, kter\u00e9 nemaj\u00ed sv\u00e9 s\u00eddlo v \u017e\u00e1dn\u00e9m ze st\u00e1t\u016f EU, vyu\u017e\u00edvat jednoduchou a ekonomickou alternativu k fyzick\u00e9mu s\u00eddlu.<\/p>\n\n<p>Jmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce toti\u017e nab\u00edz\u00ed spole\u010dnostem, kter\u00e9 nejsou rezidenty EU, mo\u017enost vstoupit na evropsk\u00fd trh bez nutnosti zalo\u017eit dce\u0159inou spole\u010dnost. Spole\u010dnost se tak m\u016f\u017ee vyhnout n\u00e1klad\u016fm a omezen\u00edm spojen\u00fdm se vznikem provozovny.\u00a0<\/p>\n\n<p>Jako transparentn\u00ed zprost\u0159edkovatel je da\u0148ov\u00fd z\u00e1stupce odpov\u011bdn\u00fd za pln\u011bn\u00ed ve\u0161ker\u00fdch povinnost\u00ed t\u00fdkaj\u00edc\u00edch se DPH u m\u00edstn\u00ed finan\u010dn\u00ed spr\u00e1vy. Ve\u0161ker\u00e1 obchodn\u00ed \u010dinnost spole\u010dnosti je tak \u0159\u00edzena ze zahrani\u010d\u00ed.<\/p>\n\n<p>Zahrani\u010dn\u00ed spole\u010dnost, kter\u00e1 jmenovala da\u0148ov\u00e9ho z\u00e1stupce v\u00a0\u010dlensk\u00e9m st\u00e1t\u011b Evropsk\u00e9 unie a nem\u00e1 st\u00e1lou provozovnu pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, nebude v tomto \u010dlensk\u00e9m st\u00e1t\u011b podl\u00e9hat platb\u011b dan\u011b z p\u0159\u00edjmu.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 jsou \u00fakoly da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/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\/2022\/02\/missions-representant-fiscal-1024x683.jpg\" alt=\"\" class=\"wp-image-120512\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-768x512.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-1200x800.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Jak\u00e9 jsou \u00fakoly da\u0148ov\u00e9ho z\u00e1stupce?<\/figcaption><\/figure>\n\n<p>Da\u0148ov\u00fd z\u00e1stupce jedn\u00e1 jm\u00e9nem spole\u010dnosti se s\u00eddlem mimo EU, kter\u00e1 prov\u00e1d\u00ed zdaniteln\u00e9 transakce. <strong>Zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f ze strany sv\u00fdch klient\u016f a\u00a0dohl\u00ed\u017e\u00ed na soulad da\u0148ov\u00fdch a \u00fa\u010detn\u00edch operac\u00ed spole\u010dnosti.<\/strong><\/p>\n\n<p>Da\u0148ov\u00fd z\u00e1stupce se tak jm\u00e9nem sv\u00e9ho klienta star\u00e1 zejm\u00e9na o n\u00ed\u017ee uveden\u00e9:<\/p>\n\n<ul class=\"wp-block-list\"><li>registrace k DPH u m\u00edstn\u00ed finan\u010dn\u00ed spr\u00e1vy,<\/li><li>spr\u00e1va \u017e\u00e1dost\u00ed o vr\u00e1cen\u00ed DPH,<ul><li>kontrola dokument\u016f a prov\u00e1d\u011bn\u00fdch operac\u00ed,<\/li><\/ul><\/li><li>platby DPH,<\/li><li>kontakt s m\u00edstn\u00ed finan\u010dn\u00ed spr\u00e1vou,<\/li><li>poradenstv\u00ed v p\u0159\u00edpad\u011b da\u0148ov\u00e9 kontroly.<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Jak v\u00e1s da\u0148ov\u00fd z\u00e1stupce podporuje?<\/strong><\/h2>\n\n<p>Da\u0148ov\u00fd z\u00e1stupce nab\u00edz\u00ed klientovi podporu v pln\u00e9m rozsahu. Poskytuje mu poradenstv\u00ed ohledn\u011b ve\u0161ker\u00fdch ot\u00e1zek t\u00fdkaj\u00edc\u00edch se DPH.<\/p>\n\n<p>Poskytuje toti\u017e n\u00ed\u017ee uvedenou podporu:<\/p>\n\n<ul class=\"wp-block-list\"><li>Anal\u00fdza obchodn\u00ed \u010dinnosti. <strong>Z\u00e1stupce provede kontrolu va\u0161\u00ed obchodn\u00ed \u010dinnosti, aby zajistil dodr\u017eov\u00e1n\u00ed platn\u00fdch m\u00edstn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/strong><\/li><li>Kontrola a soulad faktur. Da\u0148ov\u00fd z\u00e1stupce kontroluje p\u0159ed pod\u00e1n\u00edm \u017e\u00e1dosti o vr\u00e1cen\u00ed dan\u011b, zda jsou vystaven\u00e9 a p\u0159ijat\u00e9 faktury v souladu, aby se omezilo riziko vym\u00e1h\u00e1n\u00ed a p\u0159ede\u0161lo se probl\u00e9m\u016fm p\u0159i vr\u00e1cen\u00ed DPH.<\/li><li>Dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f. Da\u0148ov\u00fd z\u00e1stupce zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f a pravideln\u011b sv\u00e9ho klienta informuje o reform\u00e1ch a zm\u011bn\u00e1ch v oblasti dan\u00ed.<\/li><li>Podpora v p\u0159\u00edpad\u011b kontroly. Da\u0148ov\u00fd z\u00e1stupce poskytuje sv\u00e9mu klientovi podporu v p\u0159\u00edpad\u011b da\u0148ov\u00e9 kontroly a h\u00e1j\u00ed jeho nejlep\u0161\u00ed z\u00e1jmy.<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Kdy byste m\u011bli jmenovat da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/h2>\n\n<p>Pokud je spole\u010dnost se s\u00eddlem mimo Evropskou unii povinna odv\u00e9st DPH v jednom z \u010dlensk\u00fdch st\u00e1t\u016f EU, je nutn\u00e9 v tomto \u010dlensk\u00e9m st\u00e1t\u011b jmenovat akreditovan\u00e9ho da\u0148ov\u00e9ho z\u00e1stupce.<\/p>\n\n<p>Spole\u010dnosti se s\u00eddlem mimo Evropu, kter\u00e9 prov\u00e1d\u011bj\u00ed zejm\u00e9na jednu z\u00a0n\u00ed\u017ee uveden\u00fdch transakc\u00ed, se mus\u00ed obr\u00e1tit na da\u0148ov\u00e9ho z\u00e1stupce v\u00a0\u010dlensk\u00e9m st\u00e1t\u011b, v n\u011bm\u017e se transakce uskute\u010d\u0148uje:<\/p>\n\n<ul class=\"wp-block-list\"><li>dovoz zbo\u017e\u00ed ze t\u0159et\u00ed zem\u011b do \u010dlensk\u00e9ho st\u00e1tu EU, u kter\u00e9ho se v\u00a0p\u0159izn\u00e1n\u00ed k DPH povinn\u011b a automaticky uplat\u0148uje p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti,<\/li><li>v\u00fdvoz z jednoho st\u00e1tu EU do t\u0159et\u00ed zem\u011b,<\/li><li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed v r\u00e1mci Spole\u010denstv\u00ed v jednom st\u00e1t\u011b EU, kter\u00e9 bude odesl\u00e1no do jin\u00e9ho st\u00e1tu EU,<\/li><li>dod\u00e1vky zbo\u017e\u00ed v r\u00e1mci Spole\u010denstv\u00ed z jednoho \u010dlensk\u00e9ho st\u00e1tu EU ve prosp\u011bch pl\u00e1tce DPH usazen\u00e9ho a registrovan\u00e9ho k dani v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU,<\/li><li>m\u00edstn\u00ed prodej zbo\u017e\u00ed, za kter\u00e9 je dodavatel povinen odv\u00e9st DPH.<\/li><\/ul>\n\n<p><strong>Nejmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce, pokud je toto opat\u0159en\u00ed ulo\u017eeno \u010dlensk\u00fdm st\u00e1tem, podl\u00e9h\u00e1 sankc\u00edm.<\/strong> Mohou b\u00fdt uplatn\u011bny sankce a \u00faroky z prodlen\u00ed, co\u017e m\u016f\u017ee m\u00edt vliv na vym\u00e1h\u00e1n\u00ed odpo\u010ditateln\u00e9 DPH.<\/p>\n\n<p><em>P\u0159ipom\u00edn\u00e1me<\/em>, \u017ee spole\u010dnosti se s\u00eddlem ve t\u0159et\u00ed zemi, kter\u00e1 uzav\u0159ela dolo\u017eku o vz\u00e1jemn\u00e9 pomoci p\u0159i vym\u00e1h\u00e1n\u00ed da\u0148ov\u00fdch pohled\u00e1vek s EU, jsou od povinnosti jmenovat da\u0148ov\u00e9ho z\u00e1stupce osvobozeny. Registrace k DPH je v\u0161ak pro spln\u011bn\u00ed povinnost\u00ed st\u00e1le nezbytn\u00e1.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 jsou povinnosti da\u0148ov\u00e9ho z\u00e1stupce?<\/strong><\/h2>\n\n<p>Da\u0148ov\u00fd z\u00e1stupce zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed \u00fa\u010detn\u00edch a da\u0148ov\u00fdch povinnost\u00ed souvisej\u00edc\u00edch s DPH u transakc\u00ed na \u00fazem\u00ed EU, na kter\u00e9m vykon\u00e1v\u00e1 zastoupen\u00ed.<\/p>\n\n<p>Da\u0148ov\u00fd z\u00e1stupce proto mus\u00ed:<\/p>\n\n<ul class=\"wp-block-list\"><li>v\u00e9st na sv\u00e9 n\u00e1klady \u00fa\u010detnictv\u00ed klienta pro transakce prov\u00e1d\u011bn\u00e9 na evropsk\u00e9m \u00fazem\u00ed,<\/li><li>pod\u00e1vat pravideln\u00e1 p\u0159izn\u00e1n\u00ed k DPH na z\u00e1klad\u011b \u00fadaj\u016f poskytnut\u00fdch zastoupen\u00fdm subjektem a hradit DPH, kterou je zastoupen\u00fd subjekt povinen odv\u00e9st,<\/li><li>pod\u00e1vat hl\u00e1\u0161en\u00ed o v\u00fdm\u011bn\u011b zbo\u017e\u00ed (DEB) a evropsk\u00e1 prohl\u00e1\u0161en\u00ed o\u00a0slu\u017eb\u00e1ch (DES).<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Pro\u010d si zvolit ASD Group?<\/strong><\/h2>\n\n<p>Specializujeme se na pomoc spole\u010dnostem, kter\u00e9 uskute\u010d\u0148uj\u00ed transakce v r\u00e1mci Spole\u010denstv\u00ed, a nab\u00edz\u00edme v\u00e1m sv\u00e9 zku\u0161enosti, abychom v\u00e1m pomohli p\u0159i ka\u017edodenn\u00edch operac\u00edch a zabezpe\u010dili va\u0161i obchodn\u00ed \u010dinnost. Rozhodnete-li se pro ASD Group, z\u00edsk\u00e1te:<\/p>\n\n<ul class=\"wp-block-list\"><li>t\u00fdm se specializac\u00ed na dan\u011b s p\u016fsobnost\u00ed po cel\u00e9m sv\u011bt\u011b, na\u0161i odborn\u00edci v\u00e1s provedou v\u0161emi kroky a postaraj\u00ed se o ve\u0161ker\u00e9 formality v oblasti DPH,<\/li><li>dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f ve v\u0161ech p\u0159\u00edpadech s c\u00edlem identifikovat zm\u011bny v pr\u00e1vn\u00edch p\u0159edpisech t\u00fdkaj\u00edc\u00edch se dan\u00ed a zajistit jejich dodr\u017eov\u00e1n\u00ed z va\u0161\u00ed strany,<\/li><li>specifick\u00e9 n\u00e1stroje pro \u0159\u00edzen\u00ed va\u0161ich tok\u016f a prahov\u00fdch hodnot, aby byly zabezpe\u010deny prov\u00e1d\u011bn\u00e9 operace.<\/li><\/ul>\n\n<p>Pro v\u00edce informac\u00ed o jmenov\u00e1n\u00ed da\u0148ov\u00e9ho z\u00e1stupce <a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\">kontaktujte na\u0161e odborn\u00edky<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Funkce da\u0148ov\u00e9ho z\u00e1stupce, jeho\u017e jmenov\u00e1n\u00ed je v n\u011bkter\u00fdch st\u00e1tech EU povinn\u00e9, podl\u00e9h\u00e1 spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek. P\u0159edstav\u00edme v\u00e1m podm\u00ednky nezbytn\u00e9 pro v\u00fdkon t\u00e9to funkce.<\/p>\n","protected":false},"author":36,"featured_media":120200,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3491],"tags":[3492,2061],"pays":[3468,3357],"class_list":["post-122042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dph","tag-dph","tag-vse-cs","pays-evropska-unie","pays-union-europeenne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak\u00e1 je role da\u0148ov\u00e9ho z\u00e1stupce? | ASD Group<\/title>\n<meta name=\"description\" content=\"Funkce da\u0148ov\u00e9ho z\u00e1stupce, jeho\u017e jmenov\u00e1n\u00ed je v n\u011bkter\u00fdch st\u00e1tech EU povinn\u00e9, podl\u00e9h\u00e1 spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek.\" \/>\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\/jaka-je-role-danoveho-zastupce\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak\u00e1 je role da\u0148ov\u00e9ho z\u00e1stupce? 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