{"id":25210,"date":"2016-04-12T11:52:44","date_gmt":"2016-04-12T09:52:44","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=25210"},"modified":"2016-04-12T11:52:44","modified_gmt":"2016-04-12T09:52:44","slug":"dubnove-kontrolni-hlaseni-musi-odevzdat-vsichni-platci-dph-povinnost-se-tyka-zhruba-500-tisic-podnikatelu","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=25210","title":{"rendered":"Dubnov\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed mus\u00ed odevzdat v\u0161ichni pl\u00e1tci DPH. Povinnost se t\u00fdk\u00e1 zhruba 500 tis\u00edc podnikatel\u016f"},"content":{"rendered":"<p><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>T\u00e9m\u011b\u0159 p\u016fl milionu podnikatel\u016f mus\u00ed k\u00a025. dubnu odevzdat kontroln\u00ed hl\u00e1\u0161en\u00ed. Poprv\u00e9 se toti\u017e novinka dotkne i kvart\u00e1ln\u00edch pl\u00e1tc\u016f dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty. P\u0159\u00edsn\u00e9 sankce za nedodr\u017een\u00ed povinnost\u00ed st\u00e1le plat\u00ed, \u00fa\u0159edn\u00edci ale zat\u00edm n\u011bkter\u00e9 neud\u011bluj\u00ed.<\/b><\/span><\/span><!--more--><\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>foto: sxc.hu<\/b><\/span><\/span><\/p>\n<p class=\"western\" align=\"justify\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><b>Prvn\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed podnikatel\u00e9 odevzd\u00e1vali 25. \u00fanora. Novou povinnost z\u00a0288 tis\u00edc podnikatel\u016f splnilo kolem 245 tis\u00edc z\u00a0nich. V\u00a0dubnu by se m\u011bl po\u010det odevzdan\u00fdch formul\u00e1\u0159\u016f zdvojn\u00e1sobit. <\/b><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">\u201eU zhruba 45 tis\u00edc podnikatel\u016f, kte\u0159\u00ed v term\u00ednu hl\u00e1\u0161en\u00ed nepodali, zkoum\u00e1 Finan\u010dn\u00ed spr\u00e1va d\u016fvody, pro\u010d k\u00a0odevzd\u00e1n\u00ed formul\u00e1\u0159e nedo\u0161lo. <\/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>Podle Ministerstva financ\u00ed \u010cesk\u00e9 republiky je pravd\u011bpodobn\u00e9, \u017ee mezi pl\u00e1tci, kte\u0159\u00ed nepodali kontroln\u00ed hl\u00e1\u0161en\u00ed, se skr\u00fdvaj\u00ed i takzvan\u00ed b\u00edl\u00ed kon\u011b nebo jin\u00e9 probl\u00e9mov\u00e9 subjekty. <\/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\">N\u011bkte\u0159\u00ed pl\u00e1tci ale hl\u00e1\u0161en\u00ed pod\u00e1vat nemus\u00ed. Na rozd\u00edl od takzvan\u00e9ho nulov\u00e9ho p\u0159izn\u00e1n\u00ed k DPH se toti\u017e nulov\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed nepod\u00e1v\u00e1. <\/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 ale Finan\u010dn\u00ed spr\u00e1va uzn\u00e1, \u017ee podnikatel formul\u00e1\u0159 odevzdat m\u011bl, vyzve ho k\u00a0dodate\u010dn\u00e9mu pod\u00e1n\u00ed. Pokud je podnikatelovo kontroln\u00ed hl\u00e1\u0161en\u00ed nulov\u00e9, mus\u00ed to po v\u00fdzv\u011b \u00fa\u0159adu dolo\u017eit. V\u00a0p\u0159\u00edpad\u011b, \u017ee m\u011bl podnikatel podat \u0159\u00e1dn\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed a pouze tak neud\u011blal, u\u017e mus\u00ed po\u010d\u00edtat s pokutou 10 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\">,\u201c<\/span><\/span><\/span><\/span><b> <\/b><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">vysv\u011btlila 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>Podnikatel\u00e9, kte\u0159\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed zat\u00edm odevzdali, v\u00a0nich p\u0159\u00edli\u0161 nechybuj\u00ed. Chyby se objevily pouze ve \u010dty\u0159ech procentech odevzdan\u00fdch hl\u00e1\u0161en\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>\u201eVe formul\u00e1\u0159i je t\u0159eba vyplnit bu\u010f ID datov\u00e9 schr\u00e1nky, nebo e-mail. Pr\u00e1v\u011b nevypln\u011bn\u00ed identifikace datov\u00e9 schr\u00e1nky nebo e-mailu v \u00favodn\u00ed \u010d\u00e1sti formul\u00e1\u0159e pat\u0159\u00ed mezi nej\u010dast\u011bj\u0161\u00ed chyby. <\/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\">V pod\u00e1n\u00edch tak\u00e9 \u010dasto chyb\u00ed nebo je \u0161patn\u011b vypln\u011bno DI\u010c odb\u011bratele nebo dodavatele. V\u00a0n\u011bkolika formul\u00e1\u0159\u00edch bylo tak\u00e9 \u0161patn\u011b vypln\u011bn\u00e9 \u010d\u00edslo finan\u010dn\u00edho \u00fa\u0159adu. Pokud poplatn\u00edk kontroln\u00ed hl\u00e1\u0161en\u00ed odevzd\u00e1 s chybou, finan\u010dn\u00ed \u00fa\u0159ad ho vyzve k oprav\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>V\u00a0p\u0159\u00edpad\u011b, \u017ee podnikatel nedostatky neodstran\u00ed, pova\u017euje se kontroln\u00ed hl\u00e1\u0161en\u00ed za nepodan\u00e9.<\/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\"> Lh\u016fta pro opravu hl\u00e1\u0161en\u00ed je podle n\u00e1m\u011bstkyn\u011b ministra financ\u00ed pr\u016fm\u011brn\u011b osmidenn\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>Jistotou, jak se komplikac\u00edm se \u0161patn\u011b vypln\u011bn\u00fdm kontroln\u00edm hl\u00e1\u0161en\u00edm vyhnout, je sv\u011b\u0159it jeho p\u0159\u00edpravu odborn\u00edk\u016fm, kte\u0159\u00ed jsou d\u016fkladn\u011b pro\u0161kolen\u00ed<\/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\">,\u201c <\/span><\/span><\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">doporu\u010dila 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>P\u0159\u00edsn\u00e9 pokuty by se m\u011bly zm\u00edrnit. Nejd\u0159\u00edve ale v\u00a0polovin\u011b roku. <\/b><\/span><\/span><\/span><span style=\"color: #1f497d;\"><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">\u201eSankc\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>Ministerstvo financ\u00ed u\u017e na p\u0159elomu roku uznalo, \u017ee sankce jsou p\u0159\u00edli\u0161 p\u0159\u00edsn\u00e9, a do 1. \u010dervna p\u0159iprav\u00ed novelu, kter\u00e1 by m\u011bla platit zhruba od poloviny leto\u0161n\u00edho roku. <\/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\">Bern\u00ed \u00fa\u0159edn\u00edci jsou k podnikatel\u016fm prozat\u00edm benevolentn\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>Nap\u0159\u00edklad nejni\u017e\u0161\u00ed pokutu tis\u00edc korun, kterou maj\u00ed zaplatit ti, kte\u0159\u00ed odevzdaj\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed pozd\u011b bez v\u00fdzvy \u00fa\u0159adu, nebudou \u00fa\u0159edn\u00edci ud\u011blovat do doby, ne\u017e dojde k\u00a0\u00faprav\u011b z\u00e1kona<\/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\">,\u201c<\/span><\/span><\/span><\/span><b> <\/b><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">uvedla 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>N\u00e1stup kontroln\u00edho hl\u00e1\u0161en\u00ed vn\u00edmaj\u00ed negativn\u011b nejen podnikatel\u00e9, ale i \u00fa\u010detn\u00ed, kte\u0159\u00ed pro n\u011b formul\u00e1\u0159e vypl\u0148uj\u00ed.<\/b><\/span><\/span><\/span> <span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\"><b>Podle pr\u016fzkumu Komory certifikovan\u00fdch \u00fa\u010detn\u00edch pouze 11 procent certifikovan\u00fdch \u00fa\u010detn\u00edch hodnot\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed pozitivn\u011b. Oproti tomu 90 procent \u00fa\u010detn\u00edch pova\u017euje kontroln\u00ed hl\u00e1\u0161en\u00ed za zbyte\u010dnou \u010dasovou z\u00e1t\u011b\u017e, kter\u00e1 se prom\u00edtne do zdra\u017een\u00ed jejich slu\u017eeb. <\/b><\/span><\/span><\/span><span style=\"font-family: Arial,sans-serif;\"><span style=\"font-size: small;\"><span lang=\"cs-CZ\">Certifikovan\u00ed \u00fa\u010detn\u00ed nav\u00edc pochybuj\u00ed, \u017ee d\u00edky nov\u00e9 povinnosti dojde ke zv\u00fd\u0161en\u00ed da\u0148ov\u00fdch p\u0159\u00edjm\u016f. Domn\u00edvaj\u00ed se, \u017ee se pachatel\u016fm organizovan\u00e9 trestn\u00e9 \u010dinnosti v oblasti da\u0148ov\u00fdch \u00fanik\u016f poda\u0159\u00ed navzdory kontroln\u00edm hl\u00e1\u0161en\u00edm p\u0159ed Finan\u010dn\u00ed spr\u00e1vou uniknout. Opat\u0159en\u00ed se tak dot\u00fdk\u00e1 p\u0159edev\u0161\u00edm drobn\u00fdch podnikatel\u016f, pro kter\u00e9 znamen\u00e1 dal\u0161\u00ed n\u00e1r\u016fst byrokracie.<\/span><\/span><\/span><\/p>\n<p class=\"western\">\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\">.<\/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\">.<\/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\">.<\/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 je 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\">.<\/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>T\u00e9m\u011b\u0159 p\u016fl milionu podnikatel\u016f mus\u00ed k\u00a025. dubnu odevzdat kontroln\u00ed hl\u00e1\u0161en\u00ed. Poprv\u00e9 se toti\u017e novinka dotkne i kvart\u00e1ln\u00edch pl\u00e1tc\u016f dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty. P\u0159\u00edsn\u00e9 sankce za nedodr\u017een\u00ed <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=25210\" title=\"Dubnov\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed mus\u00ed odevzdat v\u0161ichni pl\u00e1tci DPH. Povinnost se t\u00fdk\u00e1 zhruba 500 tis\u00edc podnikatel\u016f\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":14519,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-25210","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\/25210","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=25210"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/25210\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/14519"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}