{"id":14727,"date":"2022-12-09T13:19:18","date_gmt":"2022-12-09T13:19:18","guid":{"rendered":"https:\/\/fastvat.com\/vraceni-dph-ve-spojenem-kralovstvi\/"},"modified":"2022-12-09T13:25:02","modified_gmt":"2022-12-09T13:25:02","slug":"vraceni-dph-ve-spojenem-kralovstvi","status":"publish","type":"post","link":"https:\/\/fastvat.com\/cs\/vraceni-dph-ve-spojenem-kralovstvi\/","title":{"rendered":"Vr\u00e1cen\u00ed DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed pro neusazen\u00e9 spole\u010dnosti"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Neusazen\u00e9 podniky, kter\u00e9 maj\u00ed v\u00fddaje ve Spojen\u00e9m kr\u00e1lovstv\u00ed, mohou za ur\u010dit\u00fdch podm\u00ednek po\u017e\u00e1dat o<a href=\"https:\/\/fastvat.com\/cs\/vraceni-dph\/\"> vr\u00e1cen\u00ed DPH<\/a>.&#13;\n&#13;\nN\u00ed\u017ee naleznete, jak funguje vr\u00e1cen\u00ed DPH a jak\u00e1 krit\u00e9ria mus\u00edte splnit, abyste m\u011bli n\u00e1rok na vr\u00e1cen\u00ed DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Vr\u00e1cen\u00ed DPH spole\u010dnostem z EU po Brexitu<\/h2>\n\n<p class=\"wp-block-paragraph\">Po\u010d\u00ednaje lednem 2021 a po brexitu se zm\u011bnil postup pro vr\u00e1cen\u00ed britsk\u00e9 DPH pro podniky usazen\u00e9 v EU.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u0161echny neusazen\u00e9 spole\u010dnosti, kter\u00e9 pot\u0159ebuj\u00ed vr\u00e1cen\u00ed DPH za zbo\u017e\u00ed a slu\u017eby zakoupen\u00e9 ve Spojen\u00e9m kr\u00e1lovstv\u00ed, mohou po\u017e\u00e1dat o vr\u00e1cen\u00ed DPH podle pravidel stanoven\u00fdch 13. sm\u011brnic\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Spole\u010dnosti z EU, kter\u00e9 \u017e\u00e1daj\u00ed o vr\u00e1cen\u00ed britsk\u00e9 dan\u011b z p\u0159idan\u00e9 hodnoty za zbo\u017e\u00ed a slu\u017eby, budou muset pou\u017e\u00edt zvl\u00e1\u0161tn\u00ed formul\u00e1\u0159.<\/p>\n\n<h2 class=\"wp-block-heading\">Kdy m\u016f\u017ee spole\u010dnost  po\u017e\u00e1dat o vr\u00e1cen\u00ed DPH?<\/h2>\n\n<p class=\"wp-block-paragraph\">O vr\u00e1cen\u00ed pen\u011bz lze po\u017e\u00e1dat, kdykoli spole\u010dnost nen\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>registrov\u00e1n k DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed<\/li>\n\n\n\n<li>nes\u00eddl\u00ed ve Spojen\u00e9m kr\u00e1lovstv\u00ed a neprov\u00e1d\u00ed \u017e\u00e1dnou ekonomickou \u010dinnost ve Spojen\u00e9m kr\u00e1lovstv\u00ed<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Org\u00e1ny Spojen\u00e9ho kr\u00e1lovstv\u00ed nav\u00edc zajist\u00ed, aby zem\u011b, v n\u00ed\u017e je spole\u010dnost usazena, umo\u017e\u0148ovala podobn\u00e9 \u00falevy pro refundaci spole\u010dnostem ve Spojen\u00e9m kr\u00e1lovstv\u00ed, aby bylo mo\u017en\u00e9 povolit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak\u00e1 je lh\u016fta pro pod\u00e1n\u00ed \u017e\u00e1dosti o p\u0159izn\u00e1n\u00ed k DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed?<\/h2>\n\n<p class=\"wp-block-paragraph\">Spojen\u00e9 kr\u00e1lovstv\u00ed pova\u017euje obdob\u00ed od 1. \u010dervence do 30. \u010dervna za fisk\u00e1ln\u00ed rok. Lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je 6 m\u011bs\u00edc\u016f po skon\u010den\u00ed fisk\u00e1ln\u00edho roku, co\u017e znamen\u00e1, \u017ee reklamace lze zas\u00edlat finan\u010dn\u00edm \u00fa\u0159ad\u016fm Spojen\u00e9ho kr\u00e1lovstv\u00ed a\u017e do 31. prosince.<\/p>\n\n<h2 class=\"wp-block-heading\">S v\u00fdjimkou Severn\u00edho Irska<\/h2>\n\n<p class=\"wp-block-paragraph\">D\u00edky Severoirsk\u00e9mu protokolu existuje v\u00fdjimka z nov\u00fdch pravidel pro vr\u00e1cen\u00ed DPH, kdykoli se jedn\u00e1 o sou\u010d\u00e1st n\u00e1kupu zbo\u017e\u00ed na \u00fazem\u00ed Severn\u00edho Irska. V tomto konkr\u00e9tn\u00edm p\u0159\u00edpad\u011b budou moci podniky usazen\u00e9 v EU z\u00edskat zp\u011bt DPH prost\u0159ednictv\u00edm elektronick\u00e9ho syst\u00e9mu p\u0159eshrani\u010dn\u00edho vracen\u00ed DPH zaveden\u00e9ho pro vr\u00e1cen\u00ed DPH v EU, co\u017e znamen\u00e1 podle pravidel 8.sm\u011brnice.<\/p>\n\n<p class=\"wp-block-paragraph\">V tomto smyslu mus\u00ed spole\u010dnosti se s\u00eddlem v EU u v\u0161ech n\u00e1kup\u016f zbo\u017e\u00ed v Severn\u00edm Irsku s DPH podat \u017e\u00e1dost o vr\u00e1cen\u00ed DPH prost\u0159ednictv\u00edm port\u00e1lu sv\u00e9ho \u010dlensk\u00e9ho st\u00e1tu usazen\u00ed, nikoli podle zvl\u00e1\u0161tn\u00edch pravidel Spojen\u00e9ho kr\u00e1lovstv\u00ed po brexitu.<\/p>\n\n<p class=\"wp-block-paragraph\">Term\u00edn pro \u017e\u00e1dosti o vr\u00e1cen\u00ed dan\u011b v Severn\u00edm Irsku je 30. z\u00e1\u0159\u00ed<\/p>\n\n<p class=\"wp-block-paragraph\">Na druh\u00e9 stran\u011b bylo rozhodnuto, \u017ee vratn\u00e1 DPH fakturovan\u00e1 za poskytov\u00e1n\u00ed slu\u017eeb bude m\u00edsto toho pova\u017eov\u00e1na za jinou z\u00e1le\u017eitost, na kterou by se vztahovala pravidla 13. sm\u011brnice Spojen\u00e9ho kr\u00e1lovstv\u00ed, jak je vysv\u011btleno v\u00fd\u0161e, nam\u00edsto obvykl\u00e9ho pod\u00e1v\u00e1n\u00ed 8. sm\u011brnice.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak z\u00edsk\u00e1m zp\u011bt DPH?<\/h2>\n\n<p class=\"wp-block-paragraph\">S ohledem na \u010dasov\u00e9 limity, konkr\u00e9tn\u011b do 31. prosince, si m\u016f\u017eete vyzvednout v\u0161echny sv\u00e9 faktury, na kter\u00e9 byla b\u011bhem fisk\u00e1ln\u00edho roku \u00fa\u010dtov\u00e1na DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed, a zah\u00e1jit proces vr\u00e1cen\u00ed. Budete muset vyhodnotit typ v\u00fddaj\u016f a p\u0159ilo\u017eit n\u011bjak\u00e9 dokumenty na podporu sv\u00e9ho n\u00e1roku. Pomoc profesion\u00e1ln\u00edho odborn\u00edka na da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed V\u00e1m zajist\u00ed \u00fasp\u011b\u0161n\u00e9 a optimalizovan\u00e9 uplatn\u011bn\u00ed \u017e\u00e1dosti u britsk\u00fdch \u00fa\u0159ad\u016f a tak\u00e9 mo\u017enost rychl\u00e9ho obdr\u017een\u00ed Va\u0161ich refundac\u00ed, pokud pro v\u00e1\u0161 podnik plat\u00ed podm\u00ednky pro platbu DPH p\u0159edem.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/fastvat.com\/cs\/kontaktujte-nas\/\">Kontaktujte FastVAT<\/a> je\u0161t\u011b dnes a objevte sv\u00e9 mo\u017enosti, jak zlep\u0161it cashflow.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Neusazen\u00e9 podniky, kter\u00e9 maj\u00ed v\u00fddaje ve Spojen\u00e9m kr\u00e1lovstv\u00ed, mohou za ur\u010dit\u00fdch podm\u00ednek po\u017e\u00e1dat o vr\u00e1cen\u00ed DPH.&#13; &#13; N\u00ed\u017ee naleznete, jak funguje vr\u00e1cen\u00ed DPH a jak\u00e1 krit\u00e9ria mus\u00edte splnit, abyste m\u011bli n\u00e1rok na vr\u00e1cen\u00ed DPH ve Spojen\u00e9m kr\u00e1lovstv\u00ed. Vr\u00e1cen\u00ed DPH spole\u010dnostem z EU po Brexitu Po\u010d\u00ednaje lednem 2021 a po brexitu se zm\u011bnil postup pro vr\u00e1cen\u00ed [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14712,"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-14727","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\/14727","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=14727"}],"version-history":[{"count":7,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts\/14727\/revisions"}],"predecessor-version":[{"id":14734,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/posts\/14727\/revisions\/14734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/media\/14712"}],"wp:attachment":[{"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/media?parent=14727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/categories?post=14727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastvat.com\/cs\/wp-json\/wp\/v2\/tags?post=14727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}