{"id":8279,"date":"2024-10-24T14:14:18","date_gmt":"2024-10-24T14:14:18","guid":{"rendered":"https:\/\/www.automakers.cz\/?p=8279"},"modified":"2024-10-24T14:18:42","modified_gmt":"2024-10-24T14:18:42","slug":"poslanci-hlasuji-o-zruseni-lex-ferrari","status":"publish","type":"post","link":"https:\/\/www.automakers.cz\/?p=8279","title":{"rendered":"Poslanci hlasuj\u00ed o zru\u0161en\u00ed Lex Ferrari"},"content":{"rendered":"

Poslanci maj\u00ed na sv\u00e9 aktu\u00e1ln\u00ed sch\u016fzi hlasovat o novele z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty (DPH). Jednou ze zm\u011bn bude nap\u0159\u00edklad postupn\u00e9 ru\u0161en\u00ed omezen\u00ed odpo\u010dtu DPH pro luxusn\u00ed a sportovn\u00ed vozidla, takzvan\u00fd Lex Ferrari.<\/b><\/strong><\/p>\n

Jde o rozs\u00e1hlou novelizaci, kter\u00e1 p\u0159inese \u00fapravu bezm\u00e1la p\u011bti set bod\u016f z\u00e1kona. V\u011bt\u0161ina zm\u011bn bude m\u00edt \u00fa\u010dinnost ji\u017e od ledna 2025, tak\u017ee pl\u00e1tc\u016fm nezb\u00fdv\u00e1 p\u0159\u00edli\u0161 \u010dasu na to se nov\u00fdm podm\u00ednk\u00e1m p\u0159izp\u016fsobit.\u00a0 D\u00e1le se t\u00e9matu v\u011bnuje odborn\u00edk na DPH, da\u0148ov\u00fd poradce Petr Linx ze spole\u010dnosti BDO.<\/p>\n

Novela z\u00e1kona o DPH se do t\u0159et\u00edho \u010dten\u00ed dostala s\u00a0pozm\u011b\u0148ovac\u00edmi n\u00e1vrhy, kter\u00e9 se t\u00fdkaj\u00ed pouze detail\u016f, v\u011bcn\u00e9 zm\u011bny z\u016fstaly beze zm\u011bn. Z Poslaneck\u00e9 sn\u011bmovny pak novela poputuje do Sen\u00e1tu, kde m\u00e1 v\u011bt\u0161inu tak\u00e9 vl\u00e1dn\u00ed koalice, tak\u017ee ani zde se neo\u010dek\u00e1vaj\u00ed \u017e\u00e1dn\u00e9 v\u011bt\u0161\u00ed p\u0159ek\u00e1\u017eky p\u0159i p\u0159ijet\u00ed z\u00e1kona. N\u00e1sledn\u011b by z\u00e1kon m\u011bl podepsat prezident.<\/p>\n

Postupn\u00e9 odbour\u00e1n\u00ed dvoumilionov\u00e9ho limitu<\/strong><\/p>\n

\u201eZat\u00edmco vl\u00e1dn\u00ed konsolida\u010dn\u00ed bal\u00ed\u010dek zavedl jako jednu ze zm\u011bn omezen\u00ed odpo\u010dtu na dani u\u00a0pr\u00e9miov\u00fdch automobil\u016f, takzvan\u00fd Lex Ferrari, novela o DPH ho bude postupn\u011b ru\u0161it. Nejprve dojde od ledna 2025 ke zru\u0161en\u00ed omezen\u00ed odpo\u010dtu pro jasn\u011b definovan\u00e1 sportovn\u00ed vozidla, n\u00e1sledn\u011b se od\u00a0roku 2027 kompletn\u011b zru\u0161\u00ed cel\u00e9 omezen\u00ed. Tak\u017ee u\u017e nebude stanoven limit dvou milion\u016f korun u\u00a0slu\u017eebn\u00edch voz\u016f a odpo\u010det bude mo\u017en\u00e9 vyu\u017e\u00edt i z\u00a0vy\u0161\u0161\u00edch \u010d\u00e1stek,\u201c <\/i><\/em>zmi\u0148uje jeden z\u00a0dopad\u016f novely a\u00a0medi\u00e1ln\u011b hojn\u011b prob\u00edran\u00fd p\u0159\u00edpad Petr Linx z\u00a0BDO.<\/p>\n

Z\u00e1sadn\u00ed zm\u011bnou bude nutnost sledovat ne jeden, ale rovnou dva obraty. \u201eZat\u00edmco nyn\u00ed se pl\u00e1tcem st\u00e1v\u00e1 osoba povinn\u00e1 k dani, kter\u00e1 v\u00a0tuzemsku p\u0159ekro\u010d\u00ed obrat 2 miliony K\u010d za dvan\u00e1ct po sob\u011b jedouc\u00edch m\u011bs\u00edc\u016f, od 1. ledna 2025 bude nutn\u00e9 sledovat tak\u00e9 sou\u010det obrat\u016f v\u00a0\u010cesk\u00e9 republice a\u00a0dal\u0161\u00edch \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie. V\u00a0tomto p\u0159\u00edpad\u011b p\u016fjde o limit 100 tis\u00edc euro, v\u00a0p\u0159epo\u010dtu lehce nad 2,5 milionu korun,\u201c<\/i><\/em>\u00a0rozeb\u00edr\u00e1 da\u0148ov\u00fd poradce z\u00a0BDO. Z\u00e1rove\u0148 v\u00a0r\u00e1mci sjednocen\u00ed po cel\u00e9 EU p\u016fjde nov\u011b nikoli o dvan\u00e1ct po sob\u011b jedouc\u00edch m\u011bs\u00edc\u016f, ale o cel\u00fd kalend\u00e1\u0159n\u00ed rok.<\/p>\n

Kdy se osoba povinn\u00e1 k\u00a0dani stane pl\u00e1tcem DPH, se tak\u00e9 zm\u011bn\u00ed. \u201eDoposud platilo, \u017ee pl\u00e1tcem se stane od prvn\u00edho dne druh\u00e9ho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho pot\u00e9, co p\u0159ekro\u010dila limit obratu 2 miliony korun. Nov\u011b se nicm\u00e9n\u011b stane pl\u00e1tcem nap\u0159\u00edklad hned n\u00e1sleduj\u00edc\u00ed den po p\u0159ekro\u010den\u00ed druh\u00e9ho obratu z\u00a0transakc\u00ed v\u00a0tuzemsku (cca 2,5 mil. K\u010d),\u201c<\/i><\/em>\u00a0seznamuje Petr Linx. Dan\u00e1 situace nap\u0159\u00edklad umo\u017e\u0148ovala nov\u00e9mu developerovi prodat prvn\u00ed nemovitosti bez DPH, p\u0159ekro\u010dit limit obratu, nicm\u00e9n\u011b stihnout prodat je\u0161t\u011b dal\u0161\u00ed nemovitosti v\u00a0mezidob\u00ed, ne\u017e se pl\u00e1tcem dan\u011b skute\u010dn\u011b stane. To ji\u017e za nov\u00fdch podm\u00ednek nebude splniteln\u00e9.<\/p>\n

\u00a0<\/i><\/em>\u201eA\u010dkoliv se nov\u011b stane pl\u00e1tcem DPH osoba povinn\u00e1 k\u00a0dani hned druh\u00fd den po p\u0159ekro\u010den\u00ed obratu, p\u0159ihl\u00e1\u0161ku k pl\u00e1tcovstv\u00ed DPH mus\u00ed finan\u010dn\u00edmu \u00fa\u0159adu podat do deseti pracovn\u00edch dn\u016f. Ten se o t\u00e9to skute\u010dnosti tedy dozv\u00ed se zpo\u017ed\u011bn\u00edm, co\u017e teoreticky m\u016f\u017ee administrativn\u011b zp\u016fsobovat trochu neplechu. Odb\u011bratel\u00e9, kte\u0159\u00ed si budou cht\u00edt uplatnit odpo\u010det DPH, budou ur\u010dit\u011b n\u011bjakou dobu v\u00a0nejistot\u011b, ne\u017e se registrace k\u00a0DPH jejich dodavatele objev\u00ed v\u00a0registru pl\u00e1tc\u016f,\u201c <\/i><\/em>dod\u00e1v\u00e1 Petr Linx z\u00a0BDO.<\/p>\n

Mezi nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bny pat\u0159\u00ed povinnost vr\u00e1tit odpo\u010det DPH v\u00a0p\u0159\u00edpad\u011b neuhrazen\u00e9ho z\u00e1vazku \u0161est m\u011bs\u00edc\u016f po splatnosti. Toto nov\u00e9 ustanoven\u00ed se bude vztahovat na z\u00e1vazky vznikl\u00e9 od 1. ledna 2025. \u201eP\u0159edev\u0161\u00edm u propojen\u00fdch osob b\u00fdv\u00e1 prodlen\u00ed s\u00a0\u00fahradou z\u00e1vazk\u016f velmi \u010dast\u00e9 t\u0159eba z\u00a0d\u016fvodu cashflow, co\u017e ji\u017e nebude doporu\u010dov\u00e1no. Na druhou stranu je mo\u017en\u00e9, \u017ee se toto ustanoven\u00ed pozitivn\u011b projev\u00ed v\u00a0\u0159\u00e1dn\u011bj\u0161\u00edch \u00fahrad\u00e1ch dluh\u016f,\u201c <\/i><\/em>podot\u00fdk\u00e1 Petr Linx z\u00a0BDO.<\/p>\n

\"\"V\u00fdznamnou zm\u011bnou bude od 1. \u010dervence 2025 \u00faprava v\u00a0oblasti dod\u00e1n\u00ed staveb. Nyn\u00ed ka\u017ed\u00e9 dod\u00e1n\u00ed ve\u00a0lh\u016ft\u011b 5 let od prvn\u00ed kolaudace (nebo prvn\u00ed kolaudace po podstatn\u00e9 zm\u011bn\u011b) podl\u00e9h\u00e1 zdan\u011bn\u00ed. Nov\u011b bude novostavba podl\u00e9hat zdan\u011bn\u00ed pouze jednou, a to ve lh\u016ft\u011b 23 m\u011bs\u00edc\u016f po m\u011bs\u00edci dokon\u010den\u00ed (nebo po podstatn\u00e9 zm\u011bn\u011b). Dobrovoln\u00e9 zdan\u011bn\u00ed dod\u00e1n\u00ed stavby, kter\u00e1 by byla jinak osvobozena, z\u016fstane zachov\u00e1no. V\u00fdpo\u010det limitu pro podstatnou zm\u011bnu (rekonstrukci) se tak\u00e9 zna\u010dn\u011b zm\u011bn\u00ed a ji\u017e nebude pot\u0159eba znaleck\u00fd posudek.<\/p>\n

Z\u00e1rove\u0148 novela o DPH p\u0159inese z\u00fa\u017een\u00ed finan\u010dn\u00edch \u010dinnost\u00ed, kter\u00e9 jsou osvobozen\u00e9 od dan\u011b. K\u00a0prvotn\u00edmu z\u00fa\u017een\u00ed dojde rovnou od ledna 2025, dal\u0161\u00ed budou n\u00e1sledovat zkraje roku 2026. \u201eOd ledna 2026 nap\u0159\u00edklad p\u0159estane b\u00fdt od dan\u011b osvobozeno vyb\u00edr\u00e1n\u00ed televizn\u00edch a rozhlasov\u00fdch poplatk\u016f prost\u0159ednictv\u00edm \u010cesk\u00e9 po\u0161ty. Dle judikatury se toti\u017e nejedn\u00e1 o slu\u017eby platebn\u00edho styku, kter\u00e9 jsou od\u00a0dan\u011b osvobozen\u00e9, ale prakticky o vym\u00e1h\u00e1n\u00ed pohled\u00e1vek, a to i p\u0159esto\u017ee jde o takov\u00e9 pohled\u00e1vky, jejich\u017e splatnost je\u0161t\u011b nevypr\u0161ela,\u201c<\/i><\/em>\u00a0prohla\u0161uje Petr Linx.<\/p>\n

Mal\u00fdm podnik\u016fm m\u00e1 administrativu uleh\u010dit speci\u00e1ln\u00ed re\u017eim<\/b><\/strong><\/p>\n

\u00daplnou novinkou se m\u00e1 st\u00e1t tzv. re\u017eim pro mal\u00e9 podniky, vypl\u00fdvaj\u00edc\u00ed z\u00a0evropsk\u00e9 legislativy, tak\u017ee bude harmonizovan\u00fd pro celou EU. \u201eRe\u017eimu pro mal\u00e9 podniky bude moci dobrovoln\u011b vyu\u017e\u00edt nap\u0159\u00edklad \u0159emesln\u00edk ze Slovenska, kter\u00fd ji\u017e nebude muset odv\u00e1d\u011bt DPH v\u00a0\u010cesk\u00e9 republice jako doposud, ale dobrovoln\u011b se zap\u00ed\u0161e v registru pro mal\u00e9 podniky v\u00a0jeho domovsk\u00e9 zemi, na Slovensku. Pokud nep\u0159ekro\u010d\u00ed ro\u010dn\u00ed celoevropsk\u00fd obrat 100 tis\u00edc euro, DPH tak nebude muset hradit,<\/i><\/em>\u201c tvrd\u00ed Petr Linx.<\/p>\n

Co novela stanovuje tak\u00e9 zcela nov\u011b, jsou podm\u00ednky vr\u00e1cen\u00ed bezd\u016fvodn\u011b zaplacen\u00e9 dan\u011b dodavateli. Ke vr\u00e1cen\u00ed m\u016f\u017ee doj\u00edt zejm\u00e9na p\u0159i chybn\u00e9m pou\u017eit\u00ed b\u011b\u017en\u00e9ho re\u017eimu nam\u00edsto re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti. \u201eJi\u017e nyn\u00ed v\u00edme, \u017ee k\u00a0vratce dan\u011b bude m\u00edt finan\u010dn\u00ed \u00fa\u0159ad striktn\u00ed podm\u00ednky, po\u010d\u00edt\u00e1me proto, \u017ee p\u016fjde o v\u00fdjime\u010dn\u00e9 p\u0159\u00edpady,\u201c<\/i><\/em>\u00a0komentuje odborn\u00edk z BDO. Tato \u00faprava m\u00e1 nicm\u00e9n\u011b posunutou \u00fa\u010dinnost a\u017e k\u00a01. lednu 2026.<\/p>\n

Novela d\u00e1le upravuje nap\u0159\u00edklad u virtu\u00e1ln\u00edch akc\u00ed, jako jsou kup\u0159\u00edkladu webin\u00e1\u0159e, tzv. m\u00edsto pln\u011bn\u00ed \u2013 t\u00edm nov\u011b bude zpravidla s\u00eddlo, nebo m\u00edsto pobytu \u00fa\u010dastn\u00edka akce. \u201eDoch\u00e1z\u00ed tak\u00e9 ke zkr\u00e1cen\u00ed lh\u016fty pro\u00a0uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH ze t\u0159\u00ed na dva roky, jeliko\u017e stejn\u011b v\u011bt\u0161ina pl\u00e1tc\u016f uplat\u0148uje odpo\u010det v prvn\u00ed roce, p\u0159\u00edpadn\u011b ve druh\u00e9m, p\u0159i\u010dem\u017e finan\u010dn\u00ed \u00fa\u0159ad z\u00edsk\u00e1 v\u00edce \u010dasu na kontrolu samotn\u00e9ho uplatn\u011bn\u00ed n\u00e1roku,\u201c<\/i><\/em>\u00a0dopl\u0148uje Petr Linx. Naopak u opravy z\u00e1kladu dan\u011b dojde k\u00a0prodlou\u017een\u00ed lh\u016fty na sedm kalend\u00e1\u0159n\u00edch rok\u016f.<\/p>\n

Zdroj: EPIC PR<\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Poslanci maj\u00ed na sv\u00e9 aktu\u00e1ln\u00ed sch\u016fzi hlasovat o novele z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty…<\/p>\n","protected":false},"author":1,"featured_media":8280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,31],"tags":[],"class_list":["post-8279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-news"],"_links":{"self":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/8279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8279"}],"version-history":[{"count":3,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/8279\/revisions"}],"predecessor-version":[{"id":8284,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/posts\/8279\/revisions\/8284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=\/wp\/v2\/media\/8280"}],"wp:attachment":[{"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.automakers.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}