{"id":1382,"date":"2025-02-18T12:33:40","date_gmt":"2025-02-18T11:33:40","guid":{"rendered":"https:\/\/buhgalter-praga.cz\/?p=1382"},"modified":"2025-02-18T12:51:36","modified_gmt":"2025-02-18T11:51:36","slug":"kto-takaya-identifikovannaya-osoba","status":"publish","type":"post","link":"https:\/\/buhgalter-praga.cz\/cs\/kdo-takova-identifikovana-osoba\/","title":{"rendered":"Kdo je \"identifikovan\u00e1 osoba\" a co mus\u00edte v\u011bd\u011bt, pokud nejste pl\u00e1tci DPH?"},"content":{"rendered":"<p>P\u0159i spolupr\u00e1ci s mezin\u00e1rodn\u00edmi spole\u010dnostmi, jako jsou nap\u0159. <strong>Meta (Facebook, Instagram), Google (ADS), Uber nebo Bolt taxi \/ j\u00eddlo<\/strong>Podnikatel\u00e9 se \u010dasto setk\u00e1vaj\u00ed s pojmem \"identifikovan\u00e1 osoba\". Pod\u00edvejme se, kdo pod tento status spad\u00e1, jak\u00e9 povinnosti z toho vypl\u00fdvaj\u00ed a co d\u011blat, pokud nejste pl\u00e1tci DPH.<\/p>\n<h2><strong>Kdo je identifikovan\u00e1 osoba \/ \"Identifikovan\u00e1 osoba\"?<\/strong><\/h2>\n<h3><strong>Co tento status znamen\u00e1?<\/strong><\/h3>\n<p>Identifikovanou osobou je fyzick\u00e1 osoba podnikatel (\u017dL) nebo pr\u00e1vnick\u00e1 osoba (s.r.o.), kter\u00e1 nen\u00ed pl\u00e1tcem DPH (DPH), ale je povinna odv\u00e9st da\u0148 p\u0159i p\u0159ijet\u00ed slu\u017eby od nerezidenta (zahrani\u010dn\u00ed spole\u010dnosti se s\u00eddlem mimo \u010cR na \u00fazem\u00ed Evropsk\u00e9 unie.<\/p>\n<h3><strong>K \u010demu to je?<\/strong><\/h3>\n<p>Tento status je vy\u017eadov\u00e1n, pokud spole\u010dnost nebo podnikatel <strong>p\u0159ij\u00edm\u00e1 slu\u017eby od zahrani\u010dn\u00edch spole\u010dnost\u00ed<\/strong>jako Meta, Google, Uber, Bolt a dal\u0161\u00ed, kter\u00fdm se nel\u00edb\u00ed<strong>DPH, kter\u00e1 m\u00e1 b\u00fdt odvedena (21% pro rok 2025)<\/strong>\u00a0za reklamu nebo slu\u017eby.<\/p>\n<h2><strong>V jak\u00fdch p\u0159\u00edpadech je nutn\u00e1 registrace?<\/strong><\/h2>\n<h3><strong>Reklama v Meta a Google<\/strong><\/h3>\n<p>Pokud inzerujete na Facebooku, Instagramu nebo Google Ads a nejste pl\u00e1tci DPH, jste. <strong>podl\u00e9haj\u00ed DPH<\/strong> jako identifikovan\u00e1 osoba, je v podstat\u011b nutn\u00e9 se v tomto okam\u017eiku zaregistrovat, <strong>jakmile z\u00edsk\u00e1te texturu<\/strong> za slu\u017ebu poskytovanou jinou spole\u010dnost\u00ed mimo \u010ceskou republiku na \u00fazem\u00ed EU.<\/p>\n<h3><strong>Pr\u00e1ce ve spole\u010dnostech Uber a Bolt<\/strong><\/h3>\n<p><strong>\u0158idi\u010di<\/strong>pracovat prost\u0159ednictv\u00edm <em>Uber a Bolt<\/em>jsou rovn\u011b\u017e povinni <strong>registrovat se jako identifikovan\u00e9 osoby a platit da\u0148 21% DPH<\/strong>\u00a0za slu\u017eby, kter\u00e9 poskytuj\u00ed.<\/p>\n<h2><strong>Pr\u00e1vn\u00ed zd\u016fvodn\u011bn\u00ed statusu<\/strong><\/h2>\n<p>Tento status se \u0159\u00edd\u00ed da\u0148ov\u00fdmi z\u00e1kony, podle kter\u00fdch nerezidenti (nap\u0159. Meta, Google) neplat\u00ed DPH v zemi z\u00e1kazn\u00edka, ale naopak. <strong>povinnost platit m\u00e1 p\u0159\u00edjemce slu\u017eby.<\/strong>.<\/p>\n<h2><strong>Postup registrace identifikovan\u00e9 osoby<\/strong><\/h2>\n<h3><strong>Pod\u00e1n\u00ed \u017e\u00e1dosti<\/strong><\/h3>\n<p>Registrace prob\u00edh\u00e1 online prost\u0159ednictv\u00edm formul\u00e1\u0159e \u017e\u00e1dosti, kter\u00fd je k dispozici na webov\u00fdch str\u00e1nk\u00e1ch. <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\">fisk\u00e1ln\u00ed<\/a> Vypln\u011bn\u00fd formul\u00e1\u0159 \u017e\u00e1dosti se pod\u00e1v\u00e1 prost\u0159ednictv\u00edm \"datov\u00e9 schr\u00e1nky\" na finan\u010dn\u00edm \u00fa\u0159ad\u011b v m\u00edst\u011b registrace podnikatele\/firmy.<\/p>\n<h3><strong>\u010casov\u00fd r\u00e1mec p\u0159ezkumu<\/strong><\/h3>\n<p>Obvykle trv\u00e1 registrace do 10 pracovn\u00edch dn\u016f, m\u016f\u017ee trvat o n\u011bco d\u00e9le, v p\u0159\u00edpad\u011b prodlou\u017een\u00ed doporu\u010dujeme kontaktovat finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<h2><strong>Dan\u011b a z\u00e1vazky identifikovan\u00e9 osoby<\/strong><\/h2>\n<h3><strong>Da\u0148ov\u00e9 sazby<\/strong><\/h3>\n<p>Sazba DPH pro rok 2025 je 21%. Mus\u00ed b\u00fdt odvedena z \u010d\u00e1stky vynalo\u017een\u00e9 na reklamu nebo p\u0159ijat\u00e9 za poskytnut\u00ed slu\u017eeb v\u00e1m jin\u00fdmi spole\u010dnostmi se s\u00eddlem v EU mimo \u010ceskou republiku.<\/p>\n<h3><strong>Finan\u010dn\u00ed v\u00fdkazy<\/strong><\/h3>\n<p>Identifikovan\u00e1 osoba je povinna podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 do 25. dne - m\u011bs\u00ed\u010dn\u011b.<\/p>\n<h2><strong>Jak se li\u0161\u00ed status identifikovan\u00e9 osoby od pl\u00e1tce DPH?<\/strong><\/h2>\n<ul data-spread=\"false\">\n<li><strong>Identifikovan\u00e1 osoba<\/strong> plat\u00ed DPH pouze ze slu\u017eeb poskytovan\u00fdch nerezidenty.<\/li>\n<li><strong>Pl\u00e1tce DPH<\/strong> plat\u00ed da\u0148 ze v\u0161ech zdaniteln\u00fdch pln\u011bn\u00ed.<\/li>\n<\/ul>\n<h2><strong>Jak platit dan\u011b p\u0159i spolupr\u00e1ci se spole\u010dnostmi Meta, Google, Uber a Bolt?<\/strong><\/h2>\n<p>Doporu\u010duje se zaznamen\u00e1vat v\u0161echny platebn\u00ed transakce Meta a Google a tak\u00e9 p\u0159\u00edjmy z Uberu a Boltu.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 jednou m\u011bs\u00ed\u010dn\u011b a da\u0148 se plat\u00ed ve stanoven\u00e9m term\u00ednu.<\/p>\n<h2><strong>Odpov\u011bdnost za nezaregistrov\u00e1n\u00ed<\/strong><\/h2>\n<p>Nezaregistrov\u00e1n\u00ed se jako identifikovan\u00e1 osoba m\u016f\u017ee v\u00e9st ke zp\u011btn\u00e9mu \u00fa\u010dtov\u00e1n\u00ed pokut a \u00farok\u016f z nezaplacen\u00e9 DPH.<\/p>\n<h2><strong>Jak se vyhnout chyb\u00e1m p\u0159i registraci?<\/strong><\/h2>\n<ul data-spread=\"false\">\n<li>Spr\u00e1vn\u00e9 pap\u00edrov\u00e1n\u00ed konzultujte s \u00fa\u010detn\u00edm.<\/li>\n<li>Pravideln\u011b kontrolujte sv\u00e9 da\u0148ov\u00e9 povinnosti.<\/li>\n<\/ul>\n<h2><strong>Z\u00e1v\u011bre\u010dn\u00e9 doporu\u010den\u00ed<\/strong><\/h2>\n<p>Pokud jste partnerem spole\u010dnost\u00ed Meta, Google, Uber nebo Bolt a nejste pl\u00e1tci DPH, <strong>registrace identifikovan\u00e9 osoby je povinn\u00e1.<\/strong>. Vyhnete se tak pokut\u00e1m a zajist\u00edte, \u017ee va\u0161e podnik\u00e1n\u00ed bude prob\u00edhat leg\u00e1ln\u011b.<\/p>\n<h2><strong>\u010casto kladen\u00e9 ot\u00e1zky (FAQ)<\/strong><\/h2>\n<p><strong>1. Mus\u00edm se registrovat, pokud vyd\u00e1v\u00e1m mal\u00e9 \u010d\u00e1stky na reklamu?<\/strong> Ano, z\u00e1kon nestanov\u00ed minim\u00e1ln\u00ed hranici.<\/p>\n<p><strong>2. Jak \u010dasto mus\u00edm pod\u00e1vat prohl\u00e1\u0161en\u00ed?<\/strong> M\u011bs\u00ed\u010dn\u011b, do 25. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce.<\/p>\n<p><strong>3. Je mo\u017en\u00e9 pracovat bez registrace?<\/strong> Hroz\u00ed tak sankce a dodate\u010dn\u00e9 da\u0148ov\u00e9 poplatky, v p\u0159\u00edpad\u011b kontroly budete st\u00e1le povinni zaplatit da\u0148, kter\u00e1 nebyla zaplacena v\u010das.<\/p>\n<p><strong>4. Kdo m\u016f\u017ee pomoci s n\u00e1vrhem?<\/strong> \u00da\u010detn\u00ed nebo da\u0148ov\u00fd poradce, nev\u00e1hejte se na n\u00e1s obr\u00e1tit s \u017e\u00e1dost\u00ed o pomoc, v\u017edy v\u00e1m r\u00e1di pom\u016f\u017eeme.<\/p>\n<p><strong>5. Jak zaplatit da\u0148?<\/strong> Da\u0148 se plat\u00ed prost\u0159ednictv\u00edm bankovn\u00edho \u00fa\u010dtu v term\u00ednu splatnosti (do 25. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce).<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0438 \u0440\u0430\u0431\u043e\u0442\u0435 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438, \u0442\u0430\u043a\u0438\u043c\u0438 \u043a\u0430\u043a Meta (Facebook, Instagram), Google (ADS), Uber \u0438\u043b\u0438 Bolt taxi \/ food, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u0447\u0430\u0441\u0442\u043e \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u043f\u043e\u043d\u044f\u0442\u0438\u0435\u043c &#171;\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430&#187;. \u0420\u0430\u0437\u0431\u0435\u0440\u0435\u043c, \u043a\u0442\u043e \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u0435\u0442 \u043f\u043e\u0434 \u044d\u0442\u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441, \u043a\u0430\u043a\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u044e\u0442 \u0438 \u0447\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0435\u0441\u044c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u041d\u0414\u0421. \u041a\u0442\u043e \u0442\u0430\u043a\u0430\u044f \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 \/ &#171;Identifikovan\u00e1 osoba&#187;? \u0427\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u044d\u0442\u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441? \u0418\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1385,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stati"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041a\u0442\u043e \u0442\u0430\u043a\u0430\u044f \u201c\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 - Identifikovan\u00e1 osoba\u201d\u00a0 \u0438 \u0447\u0442\u043e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0437\u043d\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0435\u0441\u044c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u041d\u0414\u0421 | \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0432 \u041f\u0440\u0430\u0433\u0435<\/title>\n<meta name=\"description\" content=\"\u0418\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 \u0432 \u0427\u0435\u0445\u0438\u0438 \u2014 \u0447\u0442\u043e \u044d\u0442\u043e &quot;Identifikovan\u00e1 osoba&quot;, \u043a\u043e\u043c\u0443 \u043d\u0443\u0436\u043d\u043e \u0438 \u043a\u0430\u043a\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438? 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