{"id":217770,"date":"2026-06-19T09:05:09","date_gmt":"2026-06-19T07:05:09","guid":{"rendered":"https:\/\/www.asd-int.com\/francie-jak-funguje-e-reporting-v-roce-2026-pro-zahranicni-spolecnosti-podlehajici-dph\/"},"modified":"2026-06-19T11:04:12","modified_gmt":"2026-06-19T09:04:12","slug":"francie-jak-funguje-e-reporting-v-roce-2026-pro-zahranicni-spolecnosti-podlehajici-dph","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/cs\/francie-jak-funguje-e-reporting-v-roce-2026-pro-zahranicni-spolecnosti-podlehajici-dph\/","title":{"rendered":"Francie: jak funguje e-reporting v roce 2026 pro zahrani\u010dn\u00ed spole\u010dnosti podl\u00e9haj\u00edc\u00ed DPH?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-lgttu\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-lgttu \"><div class=\"eb-flex-container eb-flex-container-lgttu\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-09bad157a875e10504dbe3d89619266c wp-block-paragraph\" style=\"color:#00add6\"><strong>Stru\u010dn\u00fd p\u0159ehled:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\">Od z\u00e1\u0159\u00ed 2026 budou zahrani\u010dn\u00ed spole\u010dnosti registrovan\u00e9 k DPH ve Francii povinny <strong>p\u0159ed\u00e1vat ur\u010dit\u00e9 transak\u010dn\u00ed \u00fadaje prost\u0159ednictv\u00edm syst\u00e9mu e-reporting<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\">Na rozd\u00edl od e-invoicingu se <strong>e-reporting t\u00fdk\u00e1 i spole\u010dnost\u00ed, kter\u00e9 nemaj\u00ed ve Francii s\u00eddlo<\/strong>, pokud na francouzsk\u00e9m \u00fazem\u00ed prov\u00e1d\u011bj\u00ed operace podl\u00e9haj\u00edc\u00ed dani.<\/li>\n\n\n\n<li style=\"font-size:15px\">Povinnosti budou z\u00e1viset na velikosti spole\u010dnosti (velk\u00e9 podniky\/st\u0159edn\u011b velk\u00e9 podniky od roku 2026, mal\u00e9 a st\u0159edn\u00ed podniky\/mikropodniky od roku 2027) a typu operac\u00ed (B2B, B2C, platby, p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti atd.).<\/li>\n\n\n\n<li style=\"font-size:15px\">P\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f mus\u00ed povinn\u011b <strong>prob\u00edhat prost\u0159ednictv\u00edm certifikovan\u00e9 platformy (PA)<\/strong> nebo vyhovuj\u00edc\u00edho technick\u00e9ho partnera.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asd-int.com\/en\/france-the-roll-out-of-electronic-invoicing-scheduled-for-july-2024-has-been-postponed-to-a-later-date\/\">Reforma elektronick\u00e9 fakturace ve Francii<\/a> <em>(v angli\u010dtin\u011b)<\/em> postupn\u011b p\u0159ech\u00e1z\u00ed do opera\u010dn\u00ed f\u00e1ze. Zat\u00edmco se povinnost e-invoicingu t\u00fdk\u00e1 p\u0159edev\u0161\u00edm vnitrost\u00e1tn\u00edch operac\u00ed mezi spole\u010dnostmi usazen\u00fdmi ve Francii, <strong>e-reporting se vztahuje i na zahrani\u010dn\u00ed spole\u010dnosti disponuj\u00edc\u00ed francouzsk\u00fdm DI\u010c<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. z\u00e1\u0159\u00ed 2026 budou zahrani\u010dn\u00ed spole\u010dnosti podl\u00e9haj\u00edc\u00ed DPH ve Francii povinny v r\u00e1mci nov\u00e9ho syst\u00e9mu e-reporting p\u0159ed\u00e1vat francouzsk\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu ur\u010dit\u00e9 \u00fadaje o transakc\u00edch a v n\u011bkter\u00fdch p\u0159\u00edpadech i \u00fadaje o platb\u00e1ch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tento v\u00fdvoj p\u0159edstavuje z\u00e1sadn\u00ed zm\u011bnu ve spr\u00e1v\u011b da\u0148ov\u00fdch povinnost\u00ed souvisej\u00edc\u00edch s DPH<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Koho se to t\u00fdk\u00e1? Jak\u00e9 operace mus\u00ed b\u00fdt vyk\u00e1z\u00e1ny? Jak\u00e1 jsou rizika v p\u0159\u00edpad\u011b nedodr\u017een\u00ed p\u0159edpis\u016f? Jak se na tuto novou da\u0148ovou povinnost p\u0159ipravit?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zde je v\u0161e, co zahrani\u010dn\u00ed spole\u010dnosti pot\u0159ebuj\u00ed v\u011bd\u011bt o e-reportingu ve Francii.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je to e-reporting ve Francii?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting je <strong>syst\u00e9m elektronick\u00e9ho p\u0159ed\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch \u00fadaj\u016f<\/strong> ur\u010den\u00fd francouzsk\u00e9 st\u00e1tn\u00ed spr\u00e1v\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dopl\u0148uje <a href=\"https:\/\/www.asd-int.com\/en\/electronic-invoicing-in-france\/\">syst\u00e9m povinn\u00e9 elektronick\u00e9 fakturace (e-invoicing)<\/a> <em>(v angli\u010dtin\u011b)<\/em> zaveden\u00fd v r\u00e1mci reformy DPH<\/strong>. Jeho c\u00edlem je umo\u017enit finan\u010dn\u00edmu \u00fa\u0159adu z\u00edskat ucelen\u011bj\u0161\u00ed p\u0159ehled o ekonomick\u00fdch operac\u00edch uskute\u010dn\u011bn\u00fdch na francouzsk\u00e9m \u00fazem\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na rozd\u00edl od e-invoicingu, kter\u00fd spo\u010d\u00edv\u00e1 ve v\u00fdm\u011bn\u011b elektronick\u00fdch faktur mezi spole\u010dnostmi se s\u00eddlem ve Francii, <strong>se e-reporting t\u00fdk\u00e1 operac\u00ed, kter\u00e9 t\u00edmto mechanismem nelze pokr\u00fdt<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159edan\u00e9 \u00fadaje zejm\u00e9na umo\u017e\u0148uj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pos\u00edlit boj proti da\u0148ov\u00fdm \u00fanik\u016fm na DPH;<\/li>\n\n\n\n<li>p\u0159ipravit se na budouc\u00ed p\u0159edvypl\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed k DPH ve Francii;<\/li>\n\n\n\n<li>usnadnit da\u0148ov\u00e9 kontroly;<\/li>\n\n\n\n<li>zv\u00fd\u0161it kvalitu \u00fadaj\u016f shroma\u017e\u010fovan\u00fdch spr\u00e1vou;<\/li>\n\n\n\n<li>modernizovat v\u00fdm\u011bnu informac\u00ed mezi spole\u010dnostmi a st\u00e1tem.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>\u201eC\u00edlem je l\u00e9pe \u010d\u00edst ekonomickou aktivitu v re\u00e1ln\u00e9m \u010dase, omezit slep\u00e1 m\u00edsta a pos\u00edlit boj proti podvod\u016fm, zejm\u00e9na v oblasti DPH.\u201c<\/em><br>S\u00e9bastien Rabineau \u2013 DGFiP (Gener\u00e1ln\u00ed \u0159editelstv\u00ed ve\u0159ejn\u00fdch financ\u00ed)<sup data-fn=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\" class=\"fn\"><a href=\"#0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\" id=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248-link\">1<\/a><\/sup><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">E-invoicing vs e-reporting: jak\u00fd je rozd\u00edl?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Francouzsk\u00e1 reforma elektronick\u00e9 fakturace, kter\u00e1 vstoup\u00ed v platnost od 1. z\u00e1\u0159\u00ed 2026, <strong>stoj\u00ed na dvou odli\u0161n\u00fdch pil\u00ed\u0159\u00edch<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-invoicing (elektronick\u00e1 fakturace);<\/li>\n\n\n\n<li>e-reporting.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting se s\u00e1m d\u011bl\u00ed do dvou kategori\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-reporting transakc\u00ed;<\/li>\n\n\n\n<li>e-reporting \u00fadaj\u016f o platb\u00e1ch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Toto rozli\u0161en\u00ed je obzvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00e9 pro <strong>zahrani\u010dn\u00ed spole\u010dnosti disponuj\u00edc\u00ed francouzsk\u00fdm DI\u010c<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"450\" height=\"432\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-CS-CZ.jpg\" alt=\"\" class=\"wp-image-217790\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-CS-CZ.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-schema-CS-CZ-300x288.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Ve skute\u010dnosti, na rozd\u00edl od spole\u010dnost\u00ed usazen\u00fdch ve Francii, <strong>zahrani\u010dn\u00ed spole\u010dnosti bez <a href=\"https:\/\/www.asd-int.com\/en\/france-permanent-establishment-and-fixed-establishment\/\">st\u00e1l\u00e9 provozovny ve Francii<\/a> <em>(v angli\u010dtin\u011b)<\/em><\/strong> <strong>nepodl\u00e9haj\u00ed povinnosti vystavovat nebo p\u0159ij\u00edmat elektronick\u00e9 faktury prost\u0159ednictv\u00edm francouzsk\u00e9ho syst\u00e9mu e-invoicingu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1konod\u00e1rce tuto povinnost vyhradil pro operace uskute\u010dn\u011bn\u00e9 mezi spole\u010dnostmi usazen\u00fdmi na francouzsk\u00e9m \u00fazem\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u011bmeck\u00e1, italsk\u00e1, \u0161pan\u011blsk\u00e1, britsk\u00e1 nebo americk\u00e1 spole\u010dnost, kter\u00e1 pouze disponuje francouzsk\u00fdm DI\u010c, tedy <strong>nebude muset v r\u00e1mci e-invoicingu p\u0159ij\u00edmat ani vystavovat francouzsk\u00e9 elektronick\u00e9 faktury<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na druhou stranu se t\u00e9to spole\u010dnosti m\u016f\u017ee t\u00fdkat <strong>povinnost e-reportingu<\/strong>, pokud uskute\u010d\u0148uje ur\u010dit\u00e9 operace podl\u00e9haj\u00edc\u00ed dani ve Francii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DGFiP nav\u00edc zve\u0159ejnilo str\u00e1nku<sup data-fn=\"aa749cce-5d2f-4714-a298-519a9c07999a\" class=\"fn\"><a href=\"#aa749cce-5d2f-4714-a298-519a9c07999a\" id=\"aa749cce-5d2f-4714-a298-519a9c07999a-link\">2<\/a><\/sup> v\u011bnovanou povinnostem e-reportingu pro <strong>zahrani\u010dn\u00ed spole\u010dnosti bez st\u00e1l\u00e9 provozovny ve Francii<\/strong>, \u010d\u00edm\u017e potvrdilo, \u017ee se na tyto spole\u010dnosti m\u016f\u017ee vztahovat p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f, pokud uskute\u010d\u0148uj\u00ed operace podl\u00e9haj\u00edc\u00ed francouzsk\u00e9 DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toto rozli\u0161en\u00ed p\u0159edstavuje jeden z nejd\u016fle\u017eit\u011bj\u0161\u00edch bod\u016f reformy pro nerezidentn\u00ed spole\u010dnosti.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><th>Povinnost<\/th><th>Spole\u010dnost usazen\u00e1 ve Francii<\/th><th>Zahrani\u010dn\u00ed spole\u010dnost neusazen\u00e1 ve Francii, ale registrovan\u00e1 k francouzsk\u00e9 DPH<\/th><\/tr><tr><td>P\u0159\u00edjem elektronick\u00fdch faktur<\/td><td>Ano<\/td><td>Ne<\/td><\/tr><tr><td>Vyd\u00e1v\u00e1n\u00ed elektronick\u00fdch faktur<\/td><td>Ano<\/td><td>Ne<\/td><\/tr><tr><td>Elektronick\u00fd reporting transakc\u00ed (e-reporting)<\/td><td>Ano (roz\u0161\u00ed\u0159en\u00e9 dle typu operac\u00ed)*<\/td><td>Ano (omezen\u00e9 dle typu operac\u00ed)**<\/td><\/tr><tr><td>Elektronick\u00fd reporting plateb (e-reporting)<\/td><td>Ano (roz\u0161\u00ed\u0159en\u00e9 dle typu operac\u00ed)*<\/td><td>Ano (omezen\u00e9 dle typu operac\u00ed)**<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>* <strong>Ano (roz\u0161\u00ed\u0159en\u00e9)<\/strong>: povinnost vztahuj\u00edc\u00ed se na v\u0161echny operace dot\u010den\u00e9 reformou.<br>** <strong>Ano (omezen\u00e9)<\/strong>: povinnost omezen\u00e1 na ur\u010dit\u00e9 operace prov\u00e1d\u011bn\u00e9 podniky, kter\u00e9 nejsou usazeny ve Francii, ale jsou identifikov\u00e1ny k DPH ve Francii.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro zahrani\u010dn\u00ed spole\u010dnosti registrovan\u00e9 k DPH ve Francii <strong>p\u0159edstavuje e-reporting hlavn\u00ed povinnost vypl\u00fdvaj\u00edc\u00ed z reformy elektronick\u00e9 fakturace pro rok 2026<\/strong>.<\/p>\n\n\n\n<style data-wp-block-html=\"css\">\n.info-box {\n  background-color: #e8eaf6;\n  border-radius: 12px;\n  padding: 20px;\n  margin: 20px 0;\n  font-family: sans-serif;\n  color: #263238;\n}\n\n.header-row {\n  display: flex;\n  align-items: center; \/* Aligne verticalement l'ic\u00f4ne et le titre *\/\n  gap: 10px;          \/* Espace entre l'ic\u00f4ne et le titre *\/\n  margin-bottom: 10px;\n}\n\n.icon {\n  font-size: 24px;\n}\n\n.title {\n  font-size: 20px;\n  font-weight: bold;\n  color: #1a237e;\n}\n\n.text {\n  line-height: 1.5;\n  color: #455a64;\n}\n<\/style>\n\n<div class=\"info-box\">\n  <div class=\"info-content\">\n    <div class=\"header-row\">\n      <div class=\"icon\">\ud83d\udc49<\/div>\n      <div class=\"title\">Audit DPH a elektronick\u00e1 fakturace<\/div>\n    <\/div>\n<div class=\"text\">\n  Chcete zjistit, zda se na va\u0161i spole\u010dnost vztahuje elektronick\u00e9 hl\u00e1\u0161en\u00ed nebo elektronick\u00e1 fakturace? \n  <a href=\"https:\/\/www.asd-int.com\/cs\/audit-dph-pred-nabytim-ucinnosti-elektronicke-fakturace\/\" target=\"_blank\" rel=\"noopener noreferrer\">Seznamte se s na\u0161\u00ed slu\u017ebou auditu DPH a elektronick\u00e9 fakturace.<\/a>\n<\/div>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Kdo podl\u00e9h\u00e1 e-reportingu ve Francii v roce 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fdk\u00e1 se to <strong>zahrani\u010dn\u00edch podnik\u016f <a href=\"https:\/\/www.asd-int.com\/cs\/mandat-danovy\/\">registrovan\u00fdch jako pl\u00e1tci DPH ve Francii<\/a>, kter\u00e9 na \u00fazem\u00ed Francie prov\u00e1d\u011bj\u00ed zdaniteln\u00e9 transakce<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To zahrnuje zejm\u00e9na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>podniky skladuj\u00edc\u00ed zbo\u017e\u00ed ve Francii;<\/li>\n\n\n\n<li>spole\u010dnosti prov\u00e1d\u011bj\u00edc\u00ed vnitrost\u00e1tn\u00ed prodeje ve Francii;<\/li>\n\n\n\n<li>zahrani\u010dn\u00ed provozovatel\u00e9 internetov\u00fdch obchod\u016f nebo \u00fa\u010dastn\u00edci tr\u017ei\u0161\u0165, s v\u00fdjimkou OSS;<\/li>\n\n\n\n<li>podniky, kter\u00e9 prov\u00e1d\u011bj\u00ed vnitrokomunit\u00e1rn\u00ed nebo vnitrost\u00e1tn\u00ed n\u00e1kupy v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti na kupuj\u00edc\u00edho.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-hcvka\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-hcvka \"><div class=\"eb-notice-wrapper eb-notice-hcvka\" data-id=\"eb-notice-hcvka\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udc49 <strong>D\u016fle\u017eit\u00e9<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Zahrani\u010dn\u00ed spole\u010dnost bez francouzsk\u00e9ho DI\u010c <strong>nen\u00ed povinna pod\u00e1vat elektronick\u00e1 hl\u00e1\u0161en\u00ed<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>\u201eTato reforma, kter\u00e1 z\u00e1sadn\u011b ovlivn\u00ed ekonomiku, p\u0159edstavuje pro podniky p\u0159\u00edle\u017eitost pod\u00edvat se na sv\u00e9 fungov\u00e1n\u00ed s odstupem. \u201c<\/em><br>Laure Collignon \u2013 DGFiP (odd\u011blen\u00ed podpory podnik\u016f)<sup data-fn=\"\u201e78702bf5-d0df-4633-8680-5577e29d86d9\u201c\" class=\"fn\"><a href=\"#78702bf5-d0df -4633-8680-5577e29d86d9\" id=\"78702bf5-d0df-4633-8680-5577e29d86d9-link\">3<\/a><\/sup><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00fd je harmonogram e-reportingu pro zahrani\u010dn\u00ed spole\u010dnosti, kter\u00e9 nejsou usazeny ve Francii?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Harmonogram platn\u00fd pro zahrani\u010dn\u00ed podniky <strong>sleduje stejn\u00e9 term\u00edny jako harmonogram stanoven\u00fd pro reformu elektronick\u00e9 fakturace<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Datum<\/th><th>Povinnost<\/th><\/tr><\/thead><tbody><tr><td>1. z\u00e1\u0159\u00ed 2026<\/td><td>E-reporting pro velk\u00e9 podniky (GE) a st\u0159edn\u011b velk\u00e9 podniky (ETI)<\/td><\/tr><tr><td>1. z\u00e1\u0159\u00ed 2027<\/td><td>Roz\u0161\u00ed\u0159en\u00ed na mal\u00e9 a st\u0159edn\u00ed podniky (PME), velmi mal\u00e9 podniky (TPE) a mikropodniky<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Datum vstupu v platnost <strong>z\u00e1vis\u00ed na velikosti podniku<\/strong>, nikoli na jeho n\u00e1rodnosti.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"450\" height=\"386\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-CS-CZ.jpg\" alt=\"\" class=\"wp-image-217791\" style=\"aspect-ratio:1.1672546791843568;width:464px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-CS-CZ.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-calendrier-CS-CZ-300x257.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-bmypk\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-bmypk \"><div class=\"eb-notice-wrapper eb-notice-bmypk\" data-id=\"eb-notice-bmypk\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">P\u0159e\u010dt\u011bte si tak\u00e9 na toto t\u00e9ma:<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><a href=\"https:\/\/www.asd-int.com\/en\/france-new-timetable-for-e-invoicing-and-e-reporting\/\">Francie: Nov\u00fd harmonogram zaveden\u00ed elektronick\u00e9 fakturace (e-Invoicing) a elektronick\u00e9ho vykazov\u00e1n\u00ed dat (e-Reporting).<\/a> (v angli\u010dtin\u011b)<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak ur\u010dit velikost podniku?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Velikost podniku <strong>se posuzuje k 1. lednu 2025<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anal\u00fdza vych\u00e1z\u00ed z posledn\u00edho \u00fa\u010detn\u00edho obdob\u00ed uzav\u0159en\u00e9ho p\u0159ed t\u00edmto datem, nebo v p\u0159\u00edpad\u011b jeho absence z prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed uzav\u0159en\u00e9ho po tomto datu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zahrani\u010dn\u00ed podnik bude <strong>podl\u00e9hat e-reportingu od 1. z\u00e1\u0159\u00ed 2026, pokud spln\u00ed alespo\u0148 jedno z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Krit\u00e9rium<\/strong><\/td><td><strong>Pr\u00e1h<\/strong><\/td><\/tr><tr><td>Po\u010det zam\u011bstnanc\u016f<\/td><td>250 a v\u00edce zam\u011bstnanc\u016f<\/td><\/tr><tr><td>Obrat<\/td><td>V\u00edce ne\u017e 50 milion\u016f eur<\/td><\/tr><tr><td>Celkov\u00e1 bilan\u010dn\u00ed suma<\/td><td>V\u00edce ne\u017e 43 milion\u016f eur<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-ys1mj\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-ys1mj \"><div class=\"eb-notice-wrapper eb-notice-ys1mj\" data-id=\"eb-notice-ys1mj\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udc49 <strong>D\u016fle\u017eit\u00e9<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Pokud tyto prahov\u00e9 hodnoty nejsou dosa\u017eeny, <strong>povinnost za\u010d\u00edn\u00e1 1. z\u00e1\u0159\u00ed 2027<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Kter\u00e9 operace budou p\u0159edm\u011btem e-reportingu transakc\u00ed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u010cl\u00e1nek 290 II francouzsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<sup data-fn=\"d3855284-583e-4285-a303-eb63b2840c43\" class=\"fn\"><a href=\"#d3855284-583e-4285-a303-eb63b2840c43\" id=\"d3855284-583e-4285-a303-eb63b2840c43-link\">4<\/a><\/sup> stanov\u00ed, \u017ee osoby povinn\u00e9 k dani neusazen\u00e9 ve Francii mus\u00ed finan\u010dn\u00ed spr\u00e1v\u011b p\u0159ed\u00e1vat <strong>ur\u010dit\u00e9 informace o transakc\u00edch uskute\u010dn\u011bn\u00fdch ve Francii, pokud jsou <a href=\"https:\/\/www.asd-int.com\/cs\/danove-zastoupeni-francie\/\">povinny k francouzsk\u00e9 DPH<\/a><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. z\u00e1\u0159\u00ed 2026 se okruh transakc\u00ed vztahuje na dod\u00e1n\u00ed zbo\u017e\u00ed a poskytov\u00e1n\u00ed slu\u017eeb zdaniteln\u00fdch ve Francii, uskute\u010dn\u011bn\u00fdch jak ve prosp\u011bch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>osob povinn\u00fdch k dani (BtoB) neregistrovan\u00fdch k DPH ve Francii<\/li>\n\n\n\n<li>tak osob nepovinn\u00fdch k dani (BtoC).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tato povinnost se vztahuje na p\u0159\u00edpady, kdy <strong>transakce ji\u017e nejsou pokryty re\u017eimem jednoho spr\u00e1vn\u00edho m\u00edsta (OSS EU nebo OSS mimo EU)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. z\u00e1\u0159\u00ed 2027 bude <strong>okruh transakc\u00ed roz\u0161\u00ed\u0159en na operace uskute\u010dn\u011bn\u00e9 v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/strong> (po\u0159\u00edzen\u00ed zbo\u017e\u00ed uvnit\u0159 Spole\u010denstv\u00ed a dom\u00e1c\u00ed n\u00e1kupy uskute\u010dn\u011bn\u00e9 v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159\u00edklady transakc\u00ed podl\u00e9haj\u00edc\u00edch e-reportingu pro nerezidentn\u00ed spole\u010dnosti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nej\u010dast\u011bj\u0161\u00ed p\u0159\u00edpady jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Operace<\/th><th>E-reporting transakce<\/th><th>E-reporting platba<\/th><th>GE\/ETI<\/th><th>TPE\/PME<\/th><\/tr><\/thead><tbody><tr><td><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\"><strong>Prodej zbo\u017e\u00ed zdaniteln\u00e9ho ve Francii (mimo OSS)<\/strong><\/mark><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Pokud z\u00e1loha<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/26<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Prodej slu\u017eby zdaniteln\u00e9 ve Francii (mimo OSS EU \/ mimo EU)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/26<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Dod\u00e1n\u00ed zbo\u017e\u00ed uvnit\u0159 Spole\u010denstv\u00ed<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Po\u0159\u00edzen\u00ed zbo\u017e\u00ed uvnit\u0159 Spole\u010denstv\u00ed<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ne<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>V\u00fdvozy<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Prodej v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti (\u010dl. 283-1 odst. 2 CGI)<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">N\u00e1kup v re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti (\u010dl. 283-1 odst. 2 CGI)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ne<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Prodej subdod\u00e1vky stavebn\u00edch slu\u017eeb (\u010dl. 283-2 nonies CGI)<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">N\u00e1kup subdod\u00e1vky stavebn\u00edch slu\u017eeb (\u010dl. 283-2 nonies CGI)<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ano<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">Ne<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#337e1c\" class=\"has-inline-color\">09\/27<\/mark><\/strong><\/td><\/tr><tr><td>Dovoz zbo\u017e\u00ed<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Prodej na d\u00e1lku uvnit\u0159 Spole\u010denstv\u00ed (OSS)<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Osvobozen\u00e9 transakce<\/td><td>Ne<\/td><td>Ne<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Kter\u00e9 operace jsou z tohoto mechanismu vy\u0148aty?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nejsou dot\u010deny v\u0161echny transakce<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zahrani\u010dn\u00ed spole\u010dnosti <strong>zejm\u00e9na nebudou muset p\u0159ed\u00e1vat<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>osvobozen\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed v r\u00e1mci EU;<\/li>\n\n\n\n<li>v\u00fdvozy mimo Evropskou unii<\/li>\n\n\n\n<li>prodej na d\u00e1lku deklarovan\u00fd prost\u0159ednictv\u00edm OSS;<\/li>\n\n\n\n<li>ur\u010dit\u00e9 transakce vyu\u017e\u00edvaj\u00edc\u00ed zvl\u00e1\u0161tn\u00ed re\u017eimy, na kter\u00e9 se ji\u017e vztahuj\u00ed jin\u00e9 nahla\u0161ovac\u00ed mechanism<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto transakce z\u016fst\u00e1vaj\u00ed nahla\u0161ov\u00e1ny obvykl\u00fdmi da\u0148ov\u00fdmi kan\u00e1ly, ale <strong>nespadaj\u00ed do oblasti p\u016fsobnosti e-reportingu<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V jak\u00fdch p\u0159\u00edpadech se \u00fadaje o platb\u00e1ch nemus\u00ed p\u0159ed\u00e1vat?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Existuj\u00ed dv\u011b hlavn\u00ed situace, kdy se tato povinnost neuplatn\u00ed:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Spole\u010dnost zvolila re\u017eim DPH na z\u00e1klad\u011b uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed (TVA sur les d\u00e9bits)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">V tomto p\u0159\u00edpad\u011b je DPH splatn\u00e1 od vystaven\u00ed faktury, nikoli od p\u0159ijet\u00ed platby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159ed\u00e1n\u00ed \u00fadaj\u016f o platb\u011b <strong>se v takov\u00e9m p\u0159\u00edpad\u011b nevy\u017eaduje<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Osoba povinnou p\u0159iznat DPH je z\u00e1kazn\u00edk<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud se uplatn\u00ed mechanismus p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, dodavatel nen\u00ed povinen p\u0159iznat DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dadaje o \u00fahrad\u011b <strong>tedy nemus\u00ed b\u00fdt nahla\u0161ov\u00e1ny<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 \u00fadaje budou muset b\u00fdt p\u0159ed\u00e1ny v r\u00e1mci e-reportingu?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dadaje po\u017eadovan\u00e9 finan\u010dn\u00ed spr\u00e1vou <strong>se t\u00fdkaj\u00ed p\u0159edev\u0161\u00edm transakc\u00ed a plateb<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"450\" height=\"436\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-CS-CZ.jpg\" alt=\"\" class=\"wp-image-217795\" style=\"aspect-ratio:1.0364510048583642;width:456px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-CS-CZ.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-transactions-vs-paiements-CS-CZ-300x291.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">P\u0159esn\u00fd obsah z\u00e1vis\u00ed na povaze prov\u00e1d\u011bn\u00fdch operac\u00ed.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-hub6d\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-hub6d \"><div class=\"eb-flex-container eb-flex-container-hub6d\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-t4qsj\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-t4qsj \"><div class=\"eb-flex-container eb-flex-container-t4qsj\"><div class=\"eb-flex-container-inner\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"300\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/04\/ASD-Taxflow-Screenshot-Magnifying-Glass.png\" alt=\"ASD Taxflow Screenshot Magnifying Glass\" class=\"wp-image-194547\" style=\"aspect-ratio:1.6667408231368186\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/04\/ASD-Taxflow-Screenshot-Magnifying-Glass.png 500w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/04\/ASD-Taxflow-Screenshot-Magnifying-Glass-300x180.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-background-background-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.asd-int.com\/cs\/asd-taxflow\/\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;color:#49448e;font-size:15px\">OBJEVTE ASD Taxflow<\/a><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-flex-container alignfull eb-flex-container-block root-eb-flex-container-687f2\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-687f2 \"><div class=\"eb-flex-container eb-flex-container-687f2\"><div class=\"eb-flex-container-inner\">\n<div class=\"wp-block-essential-blocks-text  root-eb-text-1hrfv\"><div class=\"eb-parent-wrapper eb-parent-eb-text-1hrfv \"><div class=\"eb-text-wrapper eb-text-1hrfv\" data-id=\"eb-text-1hrfv\"><p class=\"eb-text\"><strong>Zjednodu\u0161te si dosa\u017een\u00ed souladu s e-reportingem ve Francii s MyASD<\/strong><\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-text  root-eb-text-eo4sd\"><div class=\"eb-parent-wrapper eb-parent-eb-text-eo4sd \"><div class=\"eb-text-wrapper eb-text-eo4sd\" data-id=\"eb-text-eo4sd\"><p class=\"eb-text\">D\u00edky MyASD a jej\u00edmu modulu ASD Taxflow centralizujete sv\u00e9 \u00fadaje o DPH a zajist\u00edte si spln\u011bn\u00ed nahla\u0161ovac\u00edch povinnost\u00ed souvisej\u00edc\u00edch s e-reportingem ve Francii.<\/p><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">E-reporting transakc\u00ed BtoC<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00dadaj k p\u0159ed\u00e1n\u00ed<\/th><th>Popis<\/th><\/tr><\/thead><tbody><tr><td>SIREN dodavatele<\/td><td>Identifik\u00e1tor nahla\u0161uj\u00edc\u00edho podniku<\/td><\/tr><tr><td>Obdob\u00ed<\/td><td>Obdob\u00ed, na kter\u00e9 se nahl\u00e1\u0161en\u00ed vztahuje<\/td><\/tr><tr><td>Dne\u0161n\u00ed datum<\/td><td>Datum p\u0159ed\u00e1n\u00ed<\/td><\/tr><tr><td>Po\u010det transakc\u00ed<\/td><td>Celkov\u00fd po\u010det uskute\u010dn\u011bn\u00fdch operac\u00ed<\/td><\/tr><tr><td>Kategorie transakce<\/td><td>Zbo\u017e\u00ed, slu\u017eby, transakce uvnit\u0159 Spole\u010denstv\u00ed nebo DPH z p\u0159ir\u00e1\u017eky<\/td><\/tr><tr><td>\u010c\u00e1stka operac\u00ed bez dan\u011b<\/td><td>Celkov\u00e1 \u010d\u00e1stka operac\u00ed dan\u00e9ho dne bez<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">E-reporting transakc\u00ed BtoB<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00dadaj k p\u0159ed\u00e1n\u00ed<\/th><th>Popis<\/th><\/tr><\/thead><tbody><tr><td>SIREN nebo DI\u010c dodavatele<\/td><td>Identifikace prod\u00e1vaj\u00edc\u00edho<\/td><\/tr><tr><td>SIREN nebo DI\u010c klienta<\/td><td>Identifikace kupuj\u00edc\u00edho<\/td><\/tr><tr><td>Zem\u011b dodavatele<\/td><td>Zem\u011b usazen\u00ed<\/td><\/tr><tr><td>Zem\u011b klienta<\/td><td>Zem\u011b usazen\u00ed<\/td><\/tr><tr><td>Povaha operace<\/td><td>Dod\u00e1n\u00ed zbo\u017e\u00ed (LB), poskytnut\u00ed slu\u017eeb (PS) nebo sm\u00ed\u0161en\u00e9 (LBPS)<\/td><\/tr><tr><td>Datum vystaven\u00ed faktury<\/td><td>Datum fakturace<\/td><\/tr><tr><td>\u010c\u00edslo faktury<\/td><td>Referen\u010dn\u00ed \u010d\u00edslo faktury<\/td><\/tr><tr><td>Celkov\u00e1 \u010d\u00e1stka bez dan\u011b podle sazby<\/td><td>\u010c\u00e1stky bez dan\u011b rozd\u011blen\u00e9 podle sazby DPH<\/td><\/tr><tr><td>\u010c\u00e1stka DPH podle sazby<\/td><td>DPH rozd\u011blen\u00e1 podle sazby<\/td><\/tr><tr><td>Sazba DPH<\/td><td>Pou\u017eit\u00e9 sazby<\/td><\/tr><tr><td>\u010c\u00e1stka faktury bez dan\u011b<\/td><td>Celkov\u00e1 \u010d\u00e1stka bez dan\u011b<\/td><\/tr><tr><td>\u010c\u00e1stka DPH na faktu\u0159e<\/td><td>Celkov\u00e1 DPH<\/td><\/tr><tr><td>M\u011bna<\/td><td>Pou\u017eit\u00e1 m\u011bna<\/td><\/tr><tr><td>\u010c\u00edslo fisk\u00e1ln\u00edho z\u00e1stupce<\/td><td>Pokud je relevantn\u00ed<\/td><\/tr><tr><td>Reference opraven\u00e9 faktury<\/td><td>V p\u0159\u00edpad\u011b dobropisu nebo opravy<\/td><\/tr><tr><td>Volba zdan\u011bn\u00ed p\u0159i vystaven\u00ed faktury<\/td><td>V p\u0159\u00edslu\u0161n\u00e9m p\u0159\u00edpad\u011b<\/td><\/tr><tr><td>Reference osvobozen\u00ed od DPH<\/td><td>Pokud je relevantn\u00ed<\/td><\/tr><tr><td>Reference na zvl\u00e1\u0161tn\u00ed re\u017eim<\/td><td>Nap\u0159\u00edklad: DPH z p\u0159ir\u00e1\u017eky<\/td><\/tr><tr><td>Datum dod\u00e1n\u00ed nebo ukon\u010den\u00ed poskytov\u00e1n\u00ed<\/td><td>Datum uskute\u010dn\u011bn\u00ed operace<\/td><\/tr><tr><td>Datum z\u00e1lohy<\/td><td>Pokud se li\u0161\u00ed od data faktury<\/td><\/tr><tr><td>Zvl\u00e1\u0161tn\u00ed pozn\u00e1mky<\/td><td>P\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, samofakturace nebo jedin\u00e1 osoba povinn\u00e1 k dani<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">E-reporting plateb (nerezidentn\u00ed podniky)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Platby BtoC<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00dadaj k p\u0159ed\u00e1n\u00ed<\/th><\/tr><\/thead><tbody><tr><td>SIREN podniku, kter\u00fd p\u0159ij\u00edm\u00e1 platbu<\/td><\/tr><tr><td>Dne\u0161n\u00ed datum<\/td><\/tr><tr><td>Celkov\u00e1 p\u0159ijat\u00e1 \u010d\u00e1stka podle sazby DPH<\/td><\/tr><tr><td>P\u0159\u00edslu\u0161n\u00e9 obdob\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Platby BtoB<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u00dadaj k p\u0159ed\u00e1n\u00ed<\/th><\/tr><\/thead><tbody><tr><td>SIREN podniku, kter\u00fd p\u0159ij\u00edm\u00e1 platbu<\/td><\/tr><tr><td>Dne\u0161n\u00ed datum<\/td><\/tr><tr><td>Celkov\u00e1 p\u0159ijat\u00e1 \u010d\u00e1stka podle sazby DPH<\/td><\/tr><tr><td>P\u0159\u00edslu\u0161n\u00e9 obdob\u00ed<\/td><\/tr><tr><td>\u010c\u00edslo faktury<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1va stanovila <strong>standardizovan\u00e9 form\u00e1ty p\u0159ed\u00e1v\u00e1n\u00ed<\/strong> za \u00fa\u010delem zaji\u0161t\u011bn\u00ed jednotnosti shroma\u017e\u010fovan\u00fdch \u00fadaj\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Podniky proto budou muset db\u00e1t na kvalitu informac\u00ed<\/strong> poch\u00e1zej\u00edc\u00edch z jejich \u00fa\u010detn\u00edch a ERP syst\u00e9m\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e1 je frekvence p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f e-reporting podle va\u0161eho re\u017eimu DPH?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Francouzsk\u00e1 reforma 2026 zav\u00e1d\u00ed dva odli\u0161n\u00e9 typy p\u0159ed\u00e1v\u00e1n\u00ed: <strong>\u00fadaje o transakc\u00edch<\/strong> a <strong>\u00fadaje o platb\u00e1ch<\/strong>. Povinnosti se li\u0161\u00ed podle va\u0161eho re\u017eimu<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>M\u011bs\u00ed\u010dn\u00ed b\u011b\u017en\u00fd da\u0148ov\u00fd re\u017eim<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pro \u00fadaje o transakc\u00edch:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Podniky podl\u00e9haj\u00edc\u00ed m\u011bs\u00ed\u010dn\u00edmu b\u011b\u017en\u00e9mu da\u0148ov\u00e9mu re\u017eimu mus\u00ed p\u0159ed\u00e1vat \u00fadaje o transakc\u00edch po dek\u00e1d\u00e1ch a \u00fadaje o platb\u00e1ch m\u011bs\u00ed\u010dn\u011b.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010ctvrtletn\u00ed b\u011b\u017en\u00fd da\u0148ov\u00fd re\u017eim<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Pro \u00fadaje o transakc\u00edch a platb\u00e1ch:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Podniky podl\u00e9haj\u00edc\u00ed \u010dtvrtletn\u00edmu b\u011b\u017en\u00e9mu da\u0148ov\u00e9mu re\u017eimu p\u0159ed\u00e1vaj\u00ed \u00fadaje o transakc\u00edch a platb\u00e1ch m\u011bs\u00ed\u010dn\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podrobn\u00e9 term\u00edny jsou uvedeny v tabulce n\u00ed\u017ee.<\/p>\n\n\n\n<table style=\"border-collapse: collapse; width: 100%; font-size: 14px; font-family: sans-serif;\">\n  <thead>\n    <tr style=\"background-color: #49448E; color: white;\">\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: left;\" rowspan=\"2\">Re\u017eim DPH<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\" colspan=\"2\">P\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f o transakc\u00edch<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\" colspan=\"2\">P\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f o platb\u00e1ch<\/th>\n    <\/tr>\n    <tr style=\"background-color: #D9D8E7; color: black;\">\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Frekvence pod\u00e1n\u00ed<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Lh\u016fta pro pod\u00e1n\u00ed<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Frekvence pod\u00e1n\u00ed<\/th>\n      <th style=\"border: 1px solid #ccc; padding: 10px;\">Lh\u016fta pro pod\u00e1n\u00ed<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr style=\"background-color: #eef4fb;\">\n      <td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">M\u011bs\u00ed\u010dn\u00ed b\u011b\u017en\u00fd re\u017eim<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px;\">3 pod\u00e1n\u00ed m\u011bs\u00ed\u010dn\u011b (po dek\u00e1d\u00e1ch):<br>\u2013 Obdob\u00ed 1: od 1. do 10.<br>\u2013 Obdob\u00ed 2: od 11. do 20.<br>\u2013 Obdob\u00ed 3: od 21. do konce m\u011bs\u00edce<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px;\">10 dn\u00ed po konci dek\u00e1dy: tedy 20., 30. dne m\u011bs\u00edce a 10. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<br><em>*s v\u00fdjimkou \u00fanora<\/em><\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">M\u011bs\u00ed\u010dn\u011b<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">P\u0159ed 10. dnem n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/td>\n    <\/tr>\n    <tr style=\"background-color: #eef4fb;\">\n      <td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">\u010ctvrtletn\u00ed b\u011b\u017en\u00fd re\u017eim<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">M\u011bs\u00ed\u010dn\u011b<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">P\u0159ed 10. dnem n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">M\u011bs\u00ed\u010dn\u011b<\/td>\n      <td style=\"border: 1px solid #ccc; padding: 10px; text-align: center;\">P\u0159ed 10. dnem n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-gcpo2\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-gcpo2 \"><div class=\"eb-notice-wrapper eb-notice-gcpo2\" data-id=\"eb-notice-gcpo2\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udca1 U\u017eite\u010dn\u00e9 informace<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><strong>Bez ohledu na v\u00e1\u0161 pl\u00e1n se platby v\u017edy prov\u00e1d\u011bj\u00ed m\u011bs\u00ed\u010dn\u011b se stejn\u00fdm term\u00ednem splatnosti<\/strong>, a to 10. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 sankce se uplat\u0148uj\u00ed v p\u0159\u00edpad\u011b nedodr\u017een\u00ed povinnosti elektronick\u00e9ho nahla\u0161ov\u00e1n\u00ed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nedodr\u017een\u00ed povinnost\u00ed p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f je <strong>sankcionov\u00e1no \u010dl\u00e1nkem 1788 D I a II francouzsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/strong><sup data-fn=\"8667ad04-d000-46a5-916e-a697c6eae6a9\" class=\"fn\"><a href=\"#8667ad04-d000-46a5-916e-a697c6eae6a9\" id=\"8667ad04-d000-46a5-916e-a697c6eae6a9-link\">5<\/a><\/sup>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Francouzsk\u00e1 finan\u010dn\u00ed spr\u00e1va bude moci uplatnit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pokutu 500 \u20ac za ka\u017ed\u00e9 chyb\u011bj\u00edc\u00ed nebo nespr\u00e1vn\u00e9 p\u0159ed\u00e1n\u00ed;<\/li>\n\n\n\n<li>a\u017e 15 000 \u20ac za kalend\u00e1\u0159n\u00ed rok.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-j7eun\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-j7eun \"><div class=\"eb-notice-wrapper eb-notice-j7eun\" data-id=\"eb-notice-j7eun\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Upozorn\u011bn\u00ed<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Tyto sankce mohou rychle dos\u00e1hnout v\u00fdznamn\u00e9 v\u00fd\u0161e u podnik\u016f, <strong>kter\u00e9 tyto povinnosti \u0159e\u0161\u00ed pravideln\u011b<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Jak p\u0159ipravit sv\u016fj podnik na term\u00edn v roce 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E-reporting p\u0159edstavuje d\u016fle\u017eit\u00fd krok v modernizaci francouzsk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Zahrani\u010dn\u00ed spole\u010dnosti disponuj\u00edc\u00ed francouzsk\u00fdm DI\u010c <strong>maj\u00ed velk\u00fd z\u00e1jem na tom, aby se na tuto zm\u011bnu p\u0159ipravily ji\u017e nyn\u00ed, a zajistily si tak soulad s p\u0159edpisy a bezpe\u010dnost sv\u00fdch operac\u00ed na francouzsk\u00e9m trhu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159\u00edprava mus\u00ed za\u010d\u00edt dlouho <strong>p\u0159ed skute\u010dn\u00fdm vstupem povinnost\u00ed v platnost<\/strong>, nebo\u0165 projekty zaji\u0161t\u011bn\u00ed souladu obvykle vy\u017eaduj\u00ed n\u011bkolik m\u011bs\u00edc\u016f pr\u00e1ce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tento postup obvykle zahrnuje n\u011bkolik krok\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zmapovat toky podl\u00e9haj\u00edc\u00ed francouzsk\u00e9 DPH;<\/li>\n\n\n\n<li>ov\u011b\u0159it kvalitu a spolehlivost pou\u017e\u00edvan\u00fdch \u00fadaj\u016f;<\/li>\n\n\n\n<li>upravit syst\u00e9my (ERP, \u00fa\u010detn\u00ed software, \u0159\u00eddic\u00ed n\u00e1stroje) tak, aby produkovaly po\u017eadovan\u00e9 informace;<\/li>\n\n\n\n<li>zvolit vhodn\u00e9ho partnera pro zaji\u0161t\u011bn\u00ed souladu s p\u0159edpisy.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"383\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-CS-CZ.jpg\" alt=\"\" class=\"wp-image-217797\" style=\"aspect-ratio:1.8252372714946936;width:501px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-CS-CZ.jpg 700w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-preparation-CS-CZ-300x164.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Naopak, \u010dek\u00e1n\u00ed na posledn\u00ed m\u011bs\u00edce m\u016f\u017ee zp\u016fsobit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dodate\u010dn\u00e9 n\u00e1klady;<\/li>\n\n\n\n<li>technick\u00e9 pot\u00ed\u017ee;<\/li>\n\n\n\n<li>rizika nesouladu s p\u0159edpisy;<\/li>\n\n\n\n<li>zpo\u017ed\u011bn\u00ed v pod\u00e1v\u00e1n\u00ed hl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Pro\u010d mus\u00ed zahrani\u010dn\u00ed spole\u010dnosti povinn\u011b vyu\u017e\u00edvat certifikovanou platformu?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na rozd\u00edl od n\u011bkter\u00fdch st\u00e1vaj\u00edc\u00edch nahla\u0161ovac\u00edch povinnost\u00ed <strong>nebude mo\u017en\u00e9 e-reporting p\u0159ed\u00e1vat p\u0159\u00edmo<\/strong> finan\u010dn\u00ed spr\u00e1v\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dot\u010den\u00e9 zahrani\u010dn\u00ed spole\u010dnosti budou povinny pou\u017e\u00edt <em>schv\u00e1lenou platformu (PA)<\/em><\/strong> (jin\u00fdmi slovy <em>partnerskou platformu pro dematerializaci (PDP)<\/em>), kter\u00e1 zajist\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sb\u011br dat;<\/li>\n\n\n\n<li>kontroly konzistence;<\/li>\n\n\n\n<li>p\u0159evod form\u00e1t\u016f;<\/li>\n\n\n\n<li>bezpe\u010dn\u00e9 p\u0159ed\u00e1n\u00ed finan\u010dn\u00edmu \u00fa\u0159adu.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-plqqo\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-plqqo \"><div class=\"eb-notice-wrapper eb-notice-plqqo\" data-id=\"eb-notice-plqqo\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Upozorn\u011bn\u00ed<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">V sou\u010dasnosti <strong>nen\u00ed stanoven \u017e\u00e1dn\u00fd jin\u00fd kan\u00e1l pro p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Volba technick\u00e9ho partnera<\/strong> tedy p\u0159edstavuje pro nerezidentn\u00ed spole\u010dnosti strategick\u00e9 rozhodnut\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u016fkladn\u00e1 anal\u00fdza francouzsk\u00fdch tok\u016f DPH, nahla\u0161ovac\u00edch povinnost\u00ed a st\u00e1vaj\u00edc\u00edch informa\u010dn\u00edch syst\u00e9m\u016f je <strong>nezbytn\u00e1 pro zaji\u0161t\u011bn\u00ed souladu s p\u0159edpisy p\u0159ed term\u00edny v letech 2026 a 2027<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"450\" height=\"380\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-CS-CZ.jpg\" alt=\"\" class=\"wp-image-217798\" style=\"aspect-ratio:1.1852571497965876;width:408px;height:auto\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-CS-CZ.jpg 450w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/06\/E-reporting-france-2026-flux-CS-CZ-300x253.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">ASD Group v\u00e1s doprov\u00e1z\u00ed p\u0159i zaji\u0161\u0165ov\u00e1n\u00ed souladu s e-reportingem<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V t\u00e9to souvislosti doprov\u00e1z\u00ed ASD Group nerezidentn\u00ed spole\u010dnosti registrovan\u00e9 k francouzsk\u00e9 DPH p\u0159i <strong>identifikaci jejich povinnost\u00ed a operativn\u00edm zaveden\u00ed e-reportingu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vzhledem k tomu, \u017ee p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f e-reportingu mus\u00ed b\u00fdt povinn\u011b provedeno prost\u0159ednictv\u00edm schv\u00e1len\u00e9 platformy (PA), <strong>uzav\u0159ela ASD Group partnerstv\u00ed s jednou z t\u011bchto platforem<\/strong>, aby sv\u00fdm klient\u016fm nab\u00eddla \u0159e\u0161en\u00ed v souladu s po\u017eadavky francouzsk\u00e9 finan\u010dn\u00ed spr\u00e1vy.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-tl6pk\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-tl6pk \"><div class=\"eb-cia-wrapper eb-call-to-action-tl6pk\" data-icon=\"dashicons-yes-alt\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-yes-alt eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Spole\u010dn\u011b zjist\u00edme, zda se v\u00e1s e-reporting ve Francii t\u00fdk\u00e1<\/h3><p class=\"eb-cia-description\">ASD Group v\u00e1s doprov\u00e1z\u00ed p\u0159i zaji\u0161\u0165ov\u00e1n\u00ed souladu s p\u0159edpisy a pom\u00e1h\u00e1 v\u00e1m ji\u017e dnes p\u0159edv\u00eddat va\u0161e povinnosti v oblasti e-reportingu ve Francii.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/cs\/kontakt-old-2\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Kontaktujte na\u0161e experty ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Zdroje:<\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\"><a href=\"https:\/\/www.itforbusiness.fr\/facturation-electronique-217-jours-pour-passer-du-chantier-a-la-realite-replay-de-la-matinale-100219\" target=\"_blank\" rel=\"noreferrer noopener\">itforbusiness.fr<\/a> <em>(ve francouz\u0161tin\u011b)<\/em> <a href=\"#0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248-link\" aria-label=\"P\u0159esko\u010dit na odkaz na pozn\u00e1mku pod \u010darou 1\">\u21a9\ufe0e<\/a><\/li><li id=\"aa749cce-5d2f-4714-a298-519a9c07999a\"><a href=\"https:\/\/www.impots.gouv.fr\/internationalenbusiness\/e-reporting-requirements-foreign-companies-without-permanent-establishment\" target=\"_blank\" rel=\"noreferrer noopener\">Pozn\u00e1mka DGFiP<\/a> <em>(v angli\u010dtin\u011b)<\/em> <a href=\"#aa749cce-5d2f-4714-a298-519a9c07999a-link\" aria-label=\"P\u0159esko\u010dit na odkaz na pozn\u00e1mku pod \u010darou 2\">\u21a9\ufe0e<\/a><\/li><li id=\"\u201e78702bf5-d0df-4633-8680-5577e29d86d9\u201c\"> <a href=\"#\u201e78702bf5-d0df-4633-8680-5577e29d86d9\u201c-link\" aria-label=\"P\u0159esko\u010dit na odkaz na pozn\u00e1mku pod \u010darou 3\">\u21a9\ufe0e<\/a><\/li><li id=\"d3855284-583e-4285-a303-eb63b2840c43\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546668\" target=\"_blank\" rel=\"noreferrer noopener\">\u010cl\u00e1nek 290 II V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> <em>(ve <em>francouz\u0161tin\u011b<\/em>)<\/em> <a href=\"#d3855284-583e-4285-a303-eb63b2840c43-link\" aria-label=\"P\u0159esko\u010dit na odkaz na pozn\u00e1mku pod \u010darou 4\">\u21a9\ufe0e<\/a><\/li><li id=\"8667ad04-d000-46a5-916e-a697c6eae6a9\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI00046195593\" target=\"_blank\" rel=\"noreferrer noopener\">\u010cl\u00e1nek 1788 D I a II V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> <em>(ve <em>francouz\u0161tin\u011b<\/em>)<\/em> <a href=\"#8667ad04-d000-46a5-916e-a697c6eae6a9-link\" aria-label=\"P\u0159esko\u010dit na odkaz na pozn\u00e1mku pod \u010darou 5\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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 loading=\"lazy\" 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 class=\"wp-block-paragraph\"><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager a Redaktorka<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">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>Reforma elektronick\u00e9 fakturace ve Francii (v angli\u010dtin\u011b) postupn\u011b p\u0159ech\u00e1z\u00ed do opera\u010dn\u00ed f\u00e1ze. Zat\u00edmco se povinnost e-invoicingu t\u00fdk\u00e1 p\u0159edev\u0161\u00edm vnitrost\u00e1tn\u00edch operac\u00ed mezi spole\u010dnostmi usazen\u00fdmi ve Francii,&#8230;<\/p>\n","protected":false},"author":36,"featured_media":217769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_angie_page":false,"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","page_builder":"","footnotes":"[{\"content\":\"<a href=\\\"https:\/\/www.itforbusiness.fr\/facturation-electronique-217-jours-pour-passer-du-chantier-a-la-realite-replay-de-la-matinale-100219\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">itforbusiness.fr<\/a> <em>(ve francouz\u0161tin\u011b)<\/em>\",\"id\":\"0fcd8ec3-8cc5-49b7-a298-e8a7ce5d3248\"},{\"content\":\"<a href=\\\"https:\/\/www.impots.gouv.fr\/internationalenbusiness\/e-reporting-requirements-foreign-companies-without-permanent-establishment\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Pozn\u00e1mka DGFiP<\/a> <em>(v angli\u010dtin\u011b)<\/em>\",\"id\":\"aa749cce-5d2f-4714-a298-519a9c07999a\"},{\"id\":\"\u201e78702bf5-d0df-4633-8680-5577e29d86d9\u201c\",\"content\":\"\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546668\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">\u010cl\u00e1nek 290 II V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> <em>(ve <em>francouz\u0161tin\u011b<\/em>)<\/em>\",\"id\":\"d3855284-583e-4285-a303-eb63b2840c43\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI00046195593\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">\u010cl\u00e1nek 1788 D I a II V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> <em>(ve <em>francouz\u0161tin\u011b<\/em>)<\/em>\",\"id\":\"8667ad04-d000-46a5-916e-a697c6eae6a9\"}]"},"categories":[377],"tags":[5177,4399],"pays":[709],"class_list":["post-217770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-e-reporting","tag-facturation-electronique","pays-france-cs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-reporting ve Francii 2026: povinnosti pro zahrani\u010dn\u00ed spole\u010dnosti | ASD Group<\/title>\n<meta name=\"description\" content=\"Seznamte se s pravidly elektronick\u00e9ho v\u00fdkaznictv\u00ed (e-reporting) platn\u00fdmi pro zahrani\u010dn\u00ed spole\u010dnosti registrovan\u00e9 k francouzsk\u00e9 DPH od z\u00e1\u0159\u00ed 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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