[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.nirvel.cz\/jake-jsou-zmeny-dph-a-kontrolniho-hlaseni\/#Article","mainEntityOfPage":"https:\/\/www.nirvel.cz\/jake-jsou-zmeny-dph-a-kontrolniho-hlaseni\/","headline":"Jak\u00e9 jsou zm\u011bny DPH a kontroln\u00edho hl\u00e1\u0161en\u00ed","name":"Jak\u00e9 jsou zm\u011bny DPH a kontroln\u00edho hl\u00e1\u0161en\u00ed","description":"Kontroln\u00ed hl\u00e1\u0161en\u00ed je speci\u00e1ln\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9 mus\u00ed podat od 1. ledna 2016 v\u0161ichni pl\u00e1tci […]","datePublished":"2024-08-18","dateModified":"2024-08-18","author":{"@type":"Person","@id":"https:\/\/www.nirvel.cz\/author\/#Person","name":"","url":"https:\/\/www.nirvel.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4a857923b487546550539169ba61d16e7910c692fb61fb4681a6882b9bc918c0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4a857923b487546550539169ba61d16e7910c692fb61fb4681a6882b9bc918c0?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"nirvel.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.nirvel.cz\/wp-content\/uploads\/money-256312_640_2.jpg","url":"https:\/\/www.nirvel.cz\/wp-content\/uploads\/money-256312_640_2.jpg","height":0,"width":0},"url":"https:\/\/www.nirvel.cz\/jake-jsou-zmeny-dph-a-kontrolniho-hlaseni\/","about":["Www"],"wordCount":383,"articleBody":"   Kontroln\u00ed hl\u00e1\u0161en\u00ed je speci\u00e1ln\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9 mus\u00ed podat od 1. ledna 2016 v\u0161ichni pl\u00e1tci DPH. Smyslem je, aby spr\u00e1vci dan\u011b z\u00edskali informace o z\u00edskan\u00fdch transakc\u00edch. Po n\u011bkolika letech do\u0161lo ke zm\u011bn\u00e1m d\u00edky novele ZDPH. Zm\u011bny se t\u00fdkaj\u00ed sn\u00ed\u017een\u00ed pokut, zv\u00fd\u0161en\u00ed limitu DPH a tak\u00e9 prodlou\u017een\u00ed lh\u016fty ohledn\u011b pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed. Od 1. ledna 2023 nastaly zm\u011bny DPH a kontroln\u00edho hl\u00e1\u0161en\u00ed v r. 2023. O jak\u00e9 zm\u011bny p\u0159esn\u011b jde? Pod\u00edvejme se jim na zoubek. Jedn\u00e1 se o hodn\u011b podstatnou zm\u011bnu. Finan\u010dn\u00ed \u00fa\u0159ad po\u0161le pl\u00e1tci DPH do datov\u00e9 schr\u00e1nky v\u00fdzvu a doty\u010dn\u00fd m\u00e1 17 dn\u00ed na to, aby podal kontroln\u00ed hl\u00e1\u0161en\u00ed.Do roku 2022 dan\u00e1 lh\u016fta byla pouh\u00fdch 10 kalend\u00e1\u0159n\u00edch dn\u00ed. Nezbytn\u00e9 je ale podotknout, \u017ee lh\u016fta 17 kalend\u00e1\u0159n\u00edch dn\u00ed plat\u00ed od odesl\u00e1n\u00ed v\u00fdzvy a nez\u00e1le\u017e\u00ed, kdy byla v\u00fdzva do datov\u00e9 schr\u00e1nky doru\u010dena. Tak\u017ee nejlep\u0161\u00ed je kontrolovat datovou schr\u00e1nku denn\u011b, aby v\u00e1m n\u00e1hodou n\u011bco neuniklo. ADIS je syst\u00e9m finan\u010dn\u00ed spr\u00e1vy a p\u00e1ruje kontroln\u00ed hl\u00e1\u0161en\u00ed. Pokud \u00fadaje nesouhlas\u00ed, pod\u00e1 v\u00fdzvu k oprav\u011b \u010di dopln\u011bn\u00ed. Nicm\u00e9n\u011b m\u00e1me pro v\u00e1s i pozitivn\u00ed spr\u00e1vu. Od 1. ledna 2023 dostanete ni\u017e\u0161\u00ed pokutu, pokud nepod\u00e1te kontroln\u00ed hl\u00e1\u0161en\u00ed anebo ho pod\u00e1te pozd\u011b. Pokuty se sni\u017euj\u00ed z 50 000 korun na 25 000 korun, z 30 000 korun na 15 000 korun, z 10 000 korun na 5 000 korun. Nicm\u00e9n\u011b pokuta 1 000 korun se bohu\u017eel nesni\u017euje. Od 1. ledna 2023 pl\u00e1tc\u016fm DPH byl tak\u00e9 nav\u00fd\u0161en limit. P\u0159ed t\u00edm byl pl\u00e1tcem DPH podnikatel, kter\u00fd vyd\u011blal ro\u010dn\u011b milion korun a v\u00edce. Od roku 2023 se limit nav\u00fd\u0161il na 2 miliony korun za 12 m\u011bs\u00edc\u016f. Pokud doty\u010dn\u00fd nep\u0159ekro\u010dil ro\u010dn\u00ed obrat 2 miliony korun, nemus\u00ed se v\u016fbec hl\u00e1sit jako pl\u00e1tce DPH. Pokud je pl\u00e1tce DPH a nep\u0159ekro\u010dil ro\u010dn\u00ed obrat 2 miliony korun, m\u016f\u017ee zru\u0161it registraci a nebude muset platit DPH. Nicm\u00e9n\u011b pokud podnikatel nem\u00e1 ro\u010dn\u00ed obrat nad 2 miliony korun, i tak se m\u016f\u017ee registrovat a b\u00fdt pl\u00e1tcem DPH.                                                                                                                                                                                                                                                                                                                                                                                           4.3\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak\u00e9 jsou zm\u011bny DPH a kontroln\u00edho hl\u00e1\u0161en\u00ed","item":"https:\/\/www.nirvel.cz\/jake-jsou-zmeny-dph-a-kontrolniho-hlaseni\/#breadcrumbitem"}]}]