{"id":1056,"date":"2024-01-09T04:01:52","date_gmt":"2024-01-09T03:01:52","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&#038;p=1056"},"modified":"2024-01-23T18:37:16","modified_gmt":"2024-01-23T17:37:16","password":"","slug":"novinky-v-oblasti-dph","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=novinky-v-oblasti-dph","title":{"rendered":"Novinky v oblasti DPH 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">V oblasti DPH je zcela jist\u011b nejv\u00edce prob\u00edranou zm\u011bnou zm\u011bna sazeb DPH, kdy ze st\u00e1vaj\u00edc\u00edch dvou sn\u00ed\u017een\u00fdch sazeb 15 % a 10 % vznikne&nbsp;<strong>jedna sn\u00ed\u017een\u00e1 12% sazba<\/strong>. Z\u00e1kladn\u00ed sazba&nbsp;<strong>z\u016fstane&nbsp;<\/strong>stejn\u00e1 ve&nbsp;v\u00fd\u0161i&nbsp;<strong>21&nbsp;%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V t\u00e9to souvislosti tak dojde ke zm\u011bn\u00e1m odv\u00e1d\u011bn\u00e9 DPH u vybran\u00fdch polo\u017eek zbo\u017e\u00ed a slu\u017eeb. Za&nbsp;zm\u00ednku stoj\u00ed nap\u0159\u00edklad p\u0159esunut\u00ed&nbsp;<strong>balen\u00e9 pitn\u00e9 vody<\/strong>&nbsp;ze sn\u00ed\u017een\u00e9 15% sazby do z\u00e1kladn\u00ed 21% sazby DPH, stejn\u011b tak u&nbsp;limon\u00e1d, d\u017eus\u016f \u010di energetick\u00fdch n\u00e1poj\u016f. Obl\u00edbenou polo\u017ekou je tak\u00e9&nbsp;<strong>pivo<\/strong>, kter\u00e9 nov\u011b bude mo\u017en\u00e9 objednat v&nbsp;restauraci \u010di zakoupit kdekoliv jinde ji\u017e s 21% sazbou DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nov\u00fd re\u017eim DPH&nbsp;<\/strong>bude uplat\u0148ov\u00e1n v p\u0159\u00edpad\u011b&nbsp;<strong>knih<\/strong>&nbsp;a obdobn\u00fdch pln\u011bn\u00ed. Za osvobozen\u00e9 pln\u011bn\u00ed s&nbsp;n\u00e1rokem na&nbsp;odpo\u010det bude nov\u011b pova\u017eov\u00e1no dod\u00e1n\u00ed knihy a poskytnut\u00ed obdobn\u00e9 slu\u017eby.&nbsp; Novela p\u0159in\u00e1\u0161\u00ed definici knihy, kter\u00e1 zahrnuje tak\u00e9 nap\u0159\u00edklad obr\u00e1zkovou knihu, bro\u017euru \u010di omalov\u00e1nku. Aby bylo mo\u017en\u00e9 osvobozen\u00ed aplikovat,&nbsp;<strong>nesm\u00ed kniha zahrnovat 50 % reklamy a v\u00edce<\/strong>. Poskytnut\u00edm obdobn\u00e9 slu\u017eby je my\u0161lena elektronicky poskytnut\u00e1 slu\u017eba spo\u010d\u00edvaj\u00edc\u00ed v poskytnut\u00ed knihy neboli e-kniha, pokud byla obsa\u017eena na&nbsp;hmotn\u00e9m nosi\u010di.<\/p>\n\n\n\n<div class=\"wp-block-uagb-separator uagb-block-293809cd\"><div class=\"wp-block-uagb-separator__inner\" style=\"--my-background-image:\"><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed vydalo v\u00fdklad k aplikaci sazeb DPH od 1. 1. 2024.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Komentuje zejm\u00e9na tyto okruhy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pozemn\u00ed hromadn\u00e1 doprava osob spad\u00e1 nov\u011b do 12% sazby dan\u011b, i kdy\u017e je nepravideln\u00e1. Nem\u00e1 j\u00edt o slu\u017ebu taxislu\u017eby \u010di podobn\u00fdch slu\u017eeb.<\/li>\n\n\n\n<li>V\u011bt\u0161ina n\u00e1poj\u016f nov\u011b podl\u00e9h\u00e1 z\u00e1kladn\u00ed sazb\u011b dan\u011b. Podle n\u00e1zoru GF\u0158, pokud jsou slu\u017eby pod\u00e1v\u00e1n\u00ed n\u00e1poj\u016f (21 %) poskytov\u00e1ny a \u00fa\u010dtov\u00e1ny spole\u010dn\u011b se stravovac\u00edmi slu\u017ebami (12 %), nap\u0159. v r\u00e1mci menu, je t\u0159eba rozd\u011blit z\u00e1klad dan\u011b podle jednotliv\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed. N\u00e1poji se rozum\u00ed tekutiny p\u0159ipraven\u00e9 ke konzumaci pit\u00edm, nikoliv k zaji\u0161t\u011bn\u00ed stravy. U n\u011bkter\u00fdch typ\u016f v\u00fd\u017eiv se proto i nad\u00e1le uplatn\u00ed sn\u00ed\u017een\u00e1 sazba dan\u011b.<\/li>\n\n\n\n<li>U ubytov\u00e1n\u00ed spolu se stravov\u00e1n\u00edm se m\u00e1 postupovat obdobn\u011b s&nbsp;t\u00edm, \u017ee se rozd\u011bl\u00ed z\u00e1klady dan\u011b na ubytov\u00e1n\u00ed i stravov\u00e1n\u00ed, p\u0159i\u010dem\u017e ze stravov\u00e1n\u00ed se vy\u010dlen\u00ed hodnota n\u00e1poj\u016f v&nbsp;21% sazb\u011b. To se net\u00fdk\u00e1 ubytov\u00e1n\u00ed, kter\u00e9 je automaticky poskytov\u00e1no v\u010d. sn\u00eddan\u011b.<\/li>\n\n\n\n<li>Dod\u00e1n\u00ed vody krom\u011b pitn\u00e9 vody z&nbsp;vodovodu podl\u00e9h\u00e1 z\u00e1kladn\u00ed sazb\u011b dan\u011b. Pokud v\u0161ak jde o nouzov\u00e9 z\u00e1sobov\u00e1n\u00ed vodou na z\u00e1klad\u011b povinnosti podle z\u00e1kona o vodovodech a kanalizac\u00edch, kdy nelze pitnou vodu distribuovat standardn\u00edm zp\u016fsobem prost\u0159ednictv\u00edm vodovodu a provozovatel je sou\u010dasn\u011b povinen zajistit n\u00e1hradn\u00ed z\u00e1sobov\u00e1n\u00ed pitnou vodou, se uplatn\u00ed sn\u00ed\u017een\u00e1 sazba dan\u011b.<\/li>\n\n\n\n<li>Osvobozen\u00ed od dan\u011b p\u0159i dod\u00e1n\u00ed knih se uplatn\u00ed i u vedlej\u0161\u00edch v\u00fddaj\u016f, t\u00fdkaj\u00edc\u00edch se zejm\u00e9na n\u00e1klad\u016f na balen\u00ed knih a jejich p\u0159epravu.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/www.vasucetni.cz\/wp-content\/uploads\/2024\/01\/informace-gfr-ke-zmenam-sazeb-dph-od-1-1-2024.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"top\" data-toolbar-fixed=\"off\">informace-gfr-ke-zmenam-sazeb-dph-od-1-1-2024<\/a><\/div>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V oblasti DPH je zcela jist\u011b nejv\u00edce prob\u00edranou zm\u011bnou zm\u011bna sazeb DPH, kdy ze st\u00e1vaj\u00edc\u00edch dvou sn\u00ed\u017een\u00fdch sazeb 15 % a 10 % vznikne&nbsp;jedna sn\u00ed\u017een\u00e1 12% sazba. Z\u00e1kladn\u00ed sazba&nbsp;z\u016fstane&nbsp;stejn\u00e1 ve&nbsp;v\u00fd\u0161i&nbsp;21&nbsp;%. V t\u00e9to souvislosti tak dojde ke zm\u011bn\u00e1m odv\u00e1d\u011bn\u00e9 DPH u vybran\u00fdch polo\u017eek zbo\u017e\u00ed a slu\u017eeb. Za&nbsp;zm\u00ednku stoj\u00ed nap\u0159\u00edklad p\u0159esunut\u00ed&nbsp;balen\u00e9 pitn\u00e9 vody&nbsp;ze sn\u00ed\u017een\u00e9 15% sazby do [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[14],"doc_tag":[],"class_list":["post-1056","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-06","word_count":535,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"V oblasti DPH je zcela jist\u011b nejv\u00edce prob\u00edranou zm\u011bnou zm\u011bna sazeb DPH, kdy ze st\u00e1vaj\u00edc\u00edch dvou sn\u00ed\u017een\u00fdch sazeb 15 % a 10 % vznikne&nbsp;jedna sn\u00ed\u017een\u00e1 12% sazba. Z\u00e1kladn\u00ed sazba&nbsp;z\u016fstane&nbsp;stejn\u00e1 ve&nbsp;v\u00fd\u0161i&nbsp;21&nbsp;%. V t\u00e9to souvislosti tak dojde ke zm\u011bn\u00e1m odv\u00e1d\u011bn\u00e9 DPH u vybran\u00fdch polo\u017eek zbo\u017e\u00ed a slu\u017eeb. Za&nbsp;zm\u00ednku stoj\u00ed nap\u0159\u00edklad p\u0159esunut\u00ed&nbsp;balen\u00e9 pitn\u00e9 vody&nbsp;ze sn\u00ed\u017een\u00e9 15% sazby do&hellip;","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1056"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1056\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1056"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1056"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}