Podnik\u00e1n\u00ed v r\u00e1mci Evropsk\u00e9 unie znamen\u00e1 nakupov\u00e1n\u00ed zbo\u017e\u00ed v jin\u00fdch zem\u00edch, ne\u017e kde s\u00eddl\u00ed va\u0161e spole\u010dnost. Spolu s t\u011bmito v\u00fddaji m\u016f\u017ee b\u00fdt na n\u00e1kupn\u00ed faktury u n\u011bkter\u00e9ho zbo\u017e\u00ed nebo slu\u017eeb \u00fa\u010dtov\u00e1na da\u0148 z p\u0159idan\u00e9 hodnoty podle sazeb a pravidel platn\u00fdch v \u010dlensk\u00e9m st\u00e1t\u011b, kde jsou zbo\u017e\u00ed nebo slu\u017eby zakoupeny.<\/p>\n\n
V tomto r\u00e1mci tzv. 8. sm\u011brnice neboli sm\u011brnice 2008\/9\/ES umo\u017e\u0148uje podnik\u016fm usazen\u00fdm v EU uplatnit DPH v \u010dlensk\u00fdch st\u00e1tech, kde byla DPH zaplacena. 8. sm\u011brnice harmonizuje pravidla pro vr\u00e1cen\u00ed zahrani\u010dn\u00ed DPH ve stanoven\u00e9m \u010dasov\u00e9m r\u00e1mci a prost\u0159ednictv\u00edm zjednodu\u0161en\u00fdch online formul\u00e1\u0159\u016f pro vr\u00e1cen\u00ed dan\u011b.<\/p>\n\n
V\u0161echny podniky usazen\u00e9 v zemi EU maj\u00ed v z\u00e1sad\u011b n\u00e1rok na vr\u00e1cen\u00ed DPH podle 8. sm\u011brnice. V praxi plat\u00ed dal\u0161\u00ed podm\u00ednky:<\/p>\n\n
N\u00e1rok na vr\u00e1cen\u00ed DPH maj\u00ed i podniky se s\u00eddlem mimo EU za podm\u00ednek stanoven\u00fdch 13. sm\u011brnic\u00ed (sm\u011brnice 86\/560\/EHS). V\u00edce informac\u00ed naleznete zde.<\/a><\/p>\n\n DPH lze vr\u00e1tit ze zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 d\u00e1vaj\u00ed n\u00e1rok na odpo\u010det v zemi vr\u00e1cen\u00ed. V r\u00e1mci \u010dlensk\u00fdch st\u00e1t\u016f existuj\u00ed rozd\u00edly v ot\u00e1zce vratn\u00e9 DPH u n\u011bkter\u00fdch v\u00fddaj\u016f, zejm\u00e9na pokud jde o n\u00e1klady souvisej\u00edc\u00ed se slu\u017eebn\u00edmi cestami (hotely, restaurace, p\u016fj\u010dovny aut).<\/p>\n\n DPH lze vr\u00e1tit i \u010d\u00e1ste\u010dn\u011b, podle druhu v\u00fddaj\u016f a do zem\u011b vr\u00e1cen\u00ed.<\/p>\n\n Kontaktujte n\u00e1s<\/a> pro kompletn\u00ed anal\u00fdzu va\u0161\u00ed situace.<\/p>\n\n Hlavn\u00edm term\u00ednem pro pod\u00e1n\u00ed \u017e\u00e1dost\u00ed o vr\u00e1cen\u00ed DPH je 30. z\u00e1\u0159\u00ed, co\u017e se t\u00fdk\u00e1 \u017e\u00e1dost\u00ed za obdob\u00ed od 1. ledna do 31. prosince p\u0159edchoz\u00edho roku.<\/p>\n\n \u017d\u00e1dosti o da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v\u0161ak lze pod\u00e1vat v pr\u016fb\u011bhu roku i na krat\u0161\u00ed obdob\u00ed:<\/p>\n\n Mo\u017enost zas\u00edlat reklamace za jin\u00e1 obdob\u00ed ne\u017e ro\u010dn\u00ed \u017e\u00e1dosti z\u00e1vis\u00ed p\u0159edev\u0161\u00edm na v\u00fd\u0161i dan\u011b z p\u0159idan\u00e9 hodnoty, kter\u00e1 m\u00e1 b\u00fdt vym\u00e1h\u00e1na (v\u011bt\u0161inou 400 \u20ac u \u010dtvrtletn\u00edch nebo pololetn\u00edch \u017e\u00e1dost\u00ed o refundaci, 50 \u20ac u ro\u010dn\u00edch refundac\u00ed).<\/p>\n\n K pod\u00e1n\u00ed \u017e\u00e1dosti o vr\u00e1cen\u00ed DPH mus\u00ed spole\u010dnosti podat formul\u00e1\u0159e pro vr\u00e1cen\u00ed dan\u011b elektronicky prost\u0159ednictv\u00edm da\u0148ov\u00e9ho port\u00e1lu sv\u00e9ho \u010dlensk\u00e9ho st\u00e1tu usazen\u00ed. \u017d\u00e1dost o p\u0159izn\u00e1n\u00ed k DPH bude pot\u00e9 p\u0159ed\u00e1na org\u00e1n\u016fm \u010dlensk\u00e9ho st\u00e1tu vr\u00e1cen\u00ed dan\u011b. M\u016f\u017ee b\u00fdt tak\u00e9 po\u017eadov\u00e1no poskytnut\u00ed kopi\u00ed nebo origin\u00e1l\u016f dokument\u016f a\/nebo faktur.<\/p>\n\n Jakmile jsou \u017e\u00e1dosti o vr\u00e1cen\u00ed DAN\u011a pod\u00e1ny prost\u0159ednictv\u00edm n\u00e1rodn\u00edho da\u0148ov\u00e9ho port\u00e1lu va\u0161\u00ed spole\u010dnosti, m\u016f\u017ee proces p\u0159izn\u00e1n\u00ed k DPH za\u010d\u00edt na \u00farovni zahrani\u010dn\u00edho n\u00e1rodn\u00edho da\u0148ov\u00e9ho \u00fa\u0159adu p\u0159\u00edjemce, kter\u00fd provede v\u0161echny n\u00e1le\u017eit\u00e9 kontroly za \u00fa\u010delem vr\u00e1cen\u00ed vratn\u00e9 da\u0148ov\u00e9 sazby \u017eadateli.<\/p>\n\n Spr\u00e1vce dan\u011b m\u016f\u017ee po\u017eadovat po \u017eadatel\u00edch dodate\u010dn\u00e9 informace nebo dokumenty, aby mohl reklamaci p\u0159ijmout; nebo jej m\u016f\u017ee odm\u00edtnout v p\u0159\u00edpad\u011b, \u017ee nebude spln\u011bn n\u011bkter\u00fd z po\u017eadavk\u016f na spole\u010dnost nebo na faktury.<\/p>\n\n Vzhledem k tomu, \u017ee m\u016f\u017ee b\u00fdt obt\u00ed\u017en\u00e9 vyhodnotit zp\u016fsobilost spole\u010dnosti k vr\u00e1cen\u00ed DPH nebo jsou-li n\u00e1kupn\u00ed faktury p\u0159ijateln\u00e9 pro uplatn\u011bn\u00ed n\u00e1roku na vr\u00e1cen\u00ed dan\u011b, m\u016f\u017eete se v\u017edy spolehnout na odborn\u00edka na vr\u00e1cen\u00ed dan\u011b, kter\u00fd p\u0159edlo\u017e\u00ed va\u0161i \u017e\u00e1dost o vr\u00e1cen\u00ed dan\u011b.<\/p>\n\n V tomto p\u0159\u00edpad\u011b odborn\u00edci na postupy vy\u0159izov\u00e1n\u00ed \u017e\u00e1dost\u00ed ve v\u0161ech 27 zem\u00edch zkontroluj\u00ed va\u0161i situaci, podaj\u00ed a budou se \u0159\u00eddit va\u0161imi \u017e\u00e1dostmi, dokud nedostanete vr\u00e1cen\u00ed dan\u011b.<\/p>\n\n Slu\u017eba odborn\u00edka v\u00e1m umo\u017en\u00ed maximalizovat va\u0161e \u0161ance na vr\u00e1cen\u00ed pen\u011bz bez probl\u00e9m\u016f.<\/p>\n\n Pomohou v\u00e1m specialist\u00e9, kte\u0159\u00ed maj\u00ed znalosti jak v zemi EU, kde jste usazeni, tak v zemi, kde uplat\u0148ujete DPH. Nejvhodn\u011bj\u0161\u00edm zp\u016fsobem vypln\u00ed formul\u00e1\u0159e pro vr\u00e1cen\u00ed DPH a zajist\u00ed, aby byla k va\u0161im po\u017eadavk\u016fm p\u0159ipojena ve\u0161ker\u00e1 pot\u0159ebn\u00e1 podp\u016frn\u00e1 dokumentace.<\/p>\n\n V\u00e1\u0161 specialista na vr\u00e1cen\u00ed DPH tak\u00e9 zkontroluje stav va\u0161ich \u017e\u00e1dost\u00ed a odpov\u00ed vnitrost\u00e1tn\u00edmu da\u0148ov\u00e9mu \u00fa\u0159adu podle pravidel pro vr\u00e1cen\u00ed dan\u011b podle 8. sm\u011brnice, aby zajistil, \u017ee v\u00e1m DPH vr\u00e1t\u00ed.<\/p>\n\n V p\u0159\u00edpad\u011b \u017e\u00e1dost\u00ed o informace b\u011bhem procesu refundace v\u00e1m v\u00e1\u0161 odborn\u00edk na DPH pom\u016f\u017ee zajistit pot\u0159ebn\u00e9 dokumenty a informace co nejefektivn\u011bji a ve stanoven\u00fdch term\u00ednech.<\/p>\n\n Jednou z v\u00fdhod profesion\u00e1ln\u00ed slu\u017eby vr\u00e1cen\u00ed dan\u011b je mo\u017enost obdr\u017eet DPH je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm akce procesu vr\u00e1cen\u00ed.<\/p>\n\n Na z\u00e1klad\u011b vyhodnocen\u00ed va\u0161\u00ed situace a faktur s DPH za zbo\u017e\u00ed a slu\u017eby zakoupen\u00e9 v zahrani\u010d\u00ed na\u0161i specialist\u00e9 na DPH p\u0159evedou na va\u0161i spole\u010dnost vratn\u00e9 \u010d\u00e1stky DPH podle frekvence, kter\u00e1 nejv\u00edce vyhovuje va\u0161im pot\u0159eb\u00e1m likvidity, s t\u00fddenn\u00edmi, m\u011bs\u00ed\u010dn\u00edmi nebo \u010dtvrtletn\u00edmi platbami.<\/p>\n\n Kontaktujte FastVAT<\/a> a prozkoumejte mo\u017enosti vr\u00e1cen\u00ed DPH<\/a>.<\/p>\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" Sou\u010dasn\u00e1 pravidla pro vr\u00e1cen\u00ed DPH v r\u00e1mci Evropsk\u00e9 unie Podnik\u00e1n\u00ed v r\u00e1mci Evropsk\u00e9 unie znamen\u00e1 nakupov\u00e1n\u00ed zbo\u017e\u00ed v jin\u00fdch zem\u00edch, ne\u017e kde s\u00eddl\u00ed va\u0161e spole\u010dnost. Spolu s t\u011bmito v\u00fddaji m\u016f\u017ee b\u00fdt na n\u00e1kupn\u00ed faktury u n\u011bkter\u00e9ho zbo\u017e\u00ed nebo slu\u017eeb \u00fa\u010dtov\u00e1na da\u0148 z p\u0159idan\u00e9 hodnoty podle sazeb a pravidel platn\u00fdch v \u010dlensk\u00e9m st\u00e1t\u011b, kde jsou zbo\u017e\u00ed […]<\/p>\n","protected":false},"author":5,"featured_media":13747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"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":"","ast-disable-related-posts":"","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":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-14058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novinky-a-blog"],"_links":{"self":[{"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts\/14058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/comments?post=14058"}],"version-history":[{"count":3,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts\/14058\/revisions"}],"predecessor-version":[{"id":14066,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts\/14058\/revisions\/14066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/media\/13747"}],"wp:attachment":[{"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/media?parent=14058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/categories?post=14058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/tags?post=14058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Jakou \u010d\u00e1stku DPH mohu z\u00edskat zp\u011bt a na jak\u00e9 produkty?<\/h3>\n\n
Jak\u00fd je deadline?<\/h3>\n\n
Jak\u00fd je postup?<\/h3>\n\n
V\u00fdhody vr\u00e1cen\u00ed DPH u specialisty na refundace<\/h2>\n\n
Optimize your chances to obtain a reimbursement of value-added taxes<\/h3>\n\n
\u017d\u00e1dosti finan\u010dn\u00edch \u00fa\u0159ad\u016f nechte \u0159e\u0161it specialisty<\/h3>\n\n
Zlep\u0161ete sv\u00e9 cash flow d\u00edky slu\u017eb\u00e1m p\u0159edfinancov\u00e1n\u00ed<\/h3>\n\n