{"id":24663,"date":"2016-02-23T13:03:10","date_gmt":"2016-02-23T12:03:10","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=24663"},"modified":"2016-02-23T13:03:10","modified_gmt":"2016-02-23T12:03:10","slug":"kontrolni-hlaseni-na-odevzdani-formulare-zbyva-tyden-nedodrzeni-terminu-bude-stat-podnikatele-tisicovku","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=24663","title":{"rendered":"Kontroln\u00ed hl\u00e1\u0161en\u00ed: na odevzd\u00e1n\u00ed formul\u00e1\u0159e zb\u00fdv\u00e1 t\u00fdden. Nedodr\u017een\u00ed term\u00ednu bude st\u00e1t podnikatele tis\u00edcovku"},"content":{"rendered":"<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>Povinnost pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed se t\u00fdk\u00e1 v\u0161ech pl\u00e1tc\u016f DPH.<\/b><\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"> Celkov\u011b se nov\u00e1 povinost dotkne v\u00edce ne\u017e p\u016fl milionu pl\u00e1tc\u016f. Prvn\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed mus\u00ed n\u011bkte\u0159\u00ed z\u00a0nich odevzdat do 25. \u00fanora. <\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>Za neodevzd\u00e1n\u00ed formul\u00e1\u0159e nebo nedodr\u017een\u00ed podm\u00ednek hroz\u00ed \u0159ada sankc\u00ed. Dos\u00e1hnout mohou a\u017e p\u016flmilionov\u00e9 v\u00fd\u0161e.<\/b><\/span><\/span><!--more--><\/p>\n<p class=\"western\" align=\"justify\">ilustra\u010dn\u00ed foto:\u00a0 PhotoRack<\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>U\u017e ve \u010dtvrtek 25. \u00fanora je term\u00edn pro pod\u00e1n\u00ed prvn\u00edho kontroln\u00edho hl\u00e1\u0161en\u00ed. Prvn\u00ed term\u00edn se t\u00fdk\u00e1 v\u0161ech pr\u00e1vnick\u00fdch osob a tak\u00e9 fyzick\u00fdch osob s m\u011bs\u00ed\u010dn\u00edm zda\u0148ovac\u00edm obdob\u00edm. Pokud term\u00edn nestihnou, mus\u00ed po\u010d\u00edtat s pokutou. <\/b><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>\u201eU kontroln\u00edho hl\u00e1\u0161en\u00ed neplat\u00ed, \u017ee pod\u00e1n\u00ed p\u011bt dn\u016f po term\u00ednu je bez sankce. Odevzd\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed 26. \u00fanora je u\u017e za pokutu tis\u00edc korun. <\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">To ale nen\u00ed jedin\u00e1 pokuta, kter\u00e1 podnikatel\u016fm hroz\u00ed. Sankc\u00ed je \u0159ada a maxim\u00e1ln\u00ed v\u00fd\u0161e, kter\u00e9 m\u016f\u017ee pokuta dos\u00e1hnout, je p\u016fl milionu korun. <\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Zejm\u00e9na kv\u016fli protest\u016fm, kter\u00e9 se t\u00fdkaj\u00ed pr\u00e1v\u011b v\u00fd\u0161e pokut, \u010dek\u00e1 z\u00e1kon o kontroln\u00edm hl\u00e1\u0161en\u00ed novelizace.<\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"> Schv\u00e1len\u00ed novely ale nebude tak rychl\u00e9, aby se dotklo u\u017e prvn\u00edho kontroln\u00edho hl\u00e1\u0161en\u00ed, prozat\u00edm tedy plat\u00ed sankce v p\u016fvodn\u00edm rozsahu,\u201c<\/span><\/span><\/span><\/span><b> <\/b><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">upozornila Blanka \u0160tarmanov\u00e1, da\u0148ov\u00e1 poradkyn\u011b spole\u010dnosti TaxVision a port\u00e1lu www.eDane.cz.<\/span><\/span><\/span><\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Detailn\u011b mus\u00ed b\u00fdt v\u00a0kontroln\u00edm hl\u00e1\u0161en\u00ed pops\u00e1ny v\u0161echny vystaven\u00e9 a p\u0159ijat\u00e9 da\u0148ov\u00e9 doklady s hodnotou nad 10 tis\u00edc korun.<\/b><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b> \u201eDoklady, kter\u00e9 jsou pod 10 tis\u00edc korun nebo jsou p\u0159ijaty \u010di poskytnuty od nepl\u00e1tc\u016f DPH, se uv\u00e1d\u011bj\u00ed souhrnn\u011b jednou \u010d\u00e1stkou za cel\u00fd m\u011bs\u00edc. <\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">Kontroln\u00ed hl\u00e1\u0161en\u00ed je nutn\u00e9 podat v\u00a0elektronick\u00e9 podob\u011b. <\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Pokud n\u011bkdo pod\u00e1 by\u0165 perfektn\u00ed hl\u00e1\u0161en\u00ed na pap\u00ed\u0159e, \u010dek\u00e1 ho pokuta 2000 korun za to, \u017ee k\u00a0pod\u00e1n\u00ed do\u0161lo jinou formou, ne\u017e p\u0159ikazuje z\u00e1kon,\u201c <\/b><\/span><\/span><\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">popsala dal\u0161\u00ed ze sankc\u00ed Blanka \u0160tarmanov\u00e1.<\/span><\/span><\/span><\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Aby se podnikatel\u00e9 n\u011bkter\u00fdm pokut\u00e1m vyhnuli, doporu\u010duj\u00ed jim odborn\u00edci z\u0159\u00edzen\u00ed datov\u00e9 schr\u00e1nky. <\/b><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>\u201eVe formul\u00e1\u0159i je t\u0159eba vyplnit bu\u010f ID datov\u00e9 schr\u00e1nky, nebo e-mail. Pokud podnikatel datovou schr\u00e1nku z\u0159\u00edzenou m\u00e1, doporu\u010duji ve formul\u00e1\u0159i uv\u00e1d\u011bt prim\u00e1rn\u011b jej\u00ed ID. <\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">Pak toti\u017e finan\u010dn\u00ed \u00fa\u0159ad mus\u00ed doru\u010dovat v\u00fdzvy v souvislosti s kontroln\u00edm hl\u00e1\u0161en\u00edm do datov\u00e9 schr\u00e1nky. P\u0159i doru\u010den\u00ed do datov\u00e9 schr\u00e1nky se v\u00fdzva pova\u017euje za doru\u010denou okam\u017eikem, kdy do n\u00ed opr\u00e1vn\u011bn\u00e1 osoba vstoup\u00ed, nebo takzvanou fikc\u00ed doru\u010den\u00ed po 10 dnech od data, kdy zpr\u00e1va do\u0161la do datov\u00e9 schr\u00e1nky, ale nedo\u0161lo k\u00a0jej\u00edmu p\u0159e\u010dten\u00ed. <\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Po doru\u010den\u00ed v\u00fdzvy m\u00e1 podnikatel n\u00e1sledn\u011b je\u0161t\u011b p\u011bt dn\u00ed na odpov\u011b\u010f.<\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"> M\u016f\u017ee si tedy l\u00e9pe regulovat, kdy da\u0148ovou informa\u010dn\u00ed schr\u00e1nku vybere, a m\u00e1 prostor pro odpov\u011b\u010f. Pokud \u010dlov\u011bk vypln\u00ed jen e-mail, bude tyto v\u00fdzvy finan\u010dn\u00ed \u00fa\u0159ad pos\u00edlat e-mailem na uvedenou adresu a zpr\u00e1vy se pova\u017euj\u00ed za doru\u010den\u00e9 okam\u017eikem odesl\u00e1n\u00ed. <\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Tak\u017ee i v p\u0159\u00edpad\u011b, \u017ee e-mail nebude doru\u010den, b\u011b\u017e\u00ed p\u011btidenn\u00ed lh\u016fta pro odpov\u011b\u010f, a pokud nebude dodr\u017eena, dostane podnikatel pokutu,\u201c<\/b><\/span><\/span><\/span><\/span> <span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">varovala Blanka \u0160tarmanov\u00e1.<\/span><\/span><\/span><\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>N\u00e1stup kontroln\u00edho hl\u00e1\u0161en\u00ed ale neznamen\u00e1 komplikace pouze pro samotn\u00e9 podnikatele, do probl\u00e9m\u016f se mohou dostat i \u00fa\u010detn\u00ed, kte\u0159\u00ed pro n\u011b kontroln\u00ed hl\u00e1\u0161en\u00ed p\u0159ipravuj\u00ed.<\/b><\/span><\/span><\/span> <span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>\u201eProbl\u00e9my mohou m\u00edt zejm\u00e9na samostatn\u00ed \u00fa\u010detn\u00ed, od kter\u00fdch budou kv\u016fli p\u0159ib\u00fdvaj\u00edc\u00ed administrativ\u011b klienti nuceni odej\u00edt k v\u011bt\u0161\u00ed konkurenci. <\/b><\/span><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">Pokud \u00fa\u010detn\u00ed pracuje samostatn\u011b a nem\u00e1 za sebe z\u00e1stup, stane se pro ni \u010di pro n\u011bj nap\u0159\u00edklad dovolen\u00e1 prakticky nedosa\u017eitelnou. Bude toti\u017e muset b\u00fdt k dispozici nejen sv\u00fdm klient\u016fm k vypl\u0148ov\u00e1n\u00ed kontroln\u00edch hl\u00e1\u0161en\u00ed, ale tak\u00e9 finan\u010dn\u00edmu \u00fa\u0159adu, kter\u00fd m\u016f\u017ee podnikatele kdykoli vyzvat k dopln\u011bn\u00ed nebo oprav\u011b kontroln\u00edho hl\u00e1\u0161en\u00ed,\u201c<\/span><\/span><\/span><\/span><b> <\/b><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">popsala Blanka \u0160tarmanov\u00e1.<\/span><\/span><\/span><\/p>\n<p class=\"western\" align=\"center\">\n<p class=\"western\" align=\"center\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>V\u00dd\u0160E POKUT<\/b><\/span><\/span><\/p>\n<ul>\n<li>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\">1000 korun: pokud je kontroln\u00ed hl\u00e1\u0161en\u00ed dodate\u010dn\u011b pod\u00e1no bez vyzv\u00e1n\u00ed od spr\u00e1vce dan\u011b<\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>.<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\">10 000 korun: pokud je kontroln\u00ed hl\u00e1\u0161en\u00ed pod\u00e1no v n\u00e1hradn\u00ed lh\u016ft\u011b po v\u00fdzv\u011b od spr\u00e1vce dan\u011b<\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>.<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\">30 000 korun: pokud podnikatel nepod\u00e1 n\u00e1sledn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed na z\u00e1klad\u011b v\u00fdzvy od spr\u00e1vce dan\u011b ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v podan\u00e9m kontroln\u00edm hl\u00e1\u0161en\u00ed<\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>.<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\">50 000 korun: pokud podnikatel nepod\u00e1 \u0159\u00e1dn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed nebo jej nepod\u00e1 ani v n\u00e1hradn\u00ed lh\u016ft\u011b stanoven\u00e9 spr\u00e1vcem<\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>.<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\">500 000 korun: m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit tomu, kdo z\u00e1va\u017en\u011b zt\u011b\u017euje nebo ma\u0159\u00ed spr\u00e1vu dan\u00ed nepod\u00e1n\u00edm kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/span><\/span><\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Povinnost pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed se t\u00fdk\u00e1 v\u0161ech pl\u00e1tc\u016f DPH. Celkov\u011b se nov\u00e1 povinost dotkne v\u00edce ne\u017e p\u016fl milionu pl\u00e1tc\u016f. Prvn\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed mus\u00ed n\u011bkte\u0159\u00ed z\u00a0nich <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=24663\" title=\"Kontroln\u00ed hl\u00e1\u0161en\u00ed: na odevzd\u00e1n\u00ed formul\u00e1\u0159e zb\u00fdv\u00e1 t\u00fdden. Nedodr\u017een\u00ed term\u00ednu bude st\u00e1t podnikatele tis\u00edcovku\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14065,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-24663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/24663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24663"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/24663\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14065"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}