{"id":313950,"date":"2024-07-15T06:48:56","date_gmt":"2024-07-15T05:48:56","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=313950"},"modified":"2024-07-15T06:48:56","modified_gmt":"2024-07-15T05:48:56","slug":"z-prvni-ruky-zrusenim-eet-ztratili-spravci-dane-jeden-z-nastroju-pro-cilene-proverovani-danovych-uniku","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=313950","title":{"rendered":"Z PRVN\u00cd RUKY: Zru\u0161en\u00edm EET ztratili spr\u00e1vci dan\u011b jeden z n\u00e1stroj\u016f pro c\u00edlen\u00e9 prov\u011b\u0159ov\u00e1n\u00ed da\u0148ov\u00fdch \u00fanik\u016f"},"content":{"rendered":"V boji proti da\u0148ov\u00fdm \u00fanik\u016fm byly v \u010cR v roce 2016 zavedeny dva nov\u00e9 n\u00e1stroje \u2013 od ledna kontroln\u00ed hl\u00e1\u0161en\u00ed a od prosince elektronick\u00e1 evidence tr\u017eeb (EET). V pr\u016fb\u011bhu \u0161esti let odhalila Finan\u010dn\u00ed spr\u00e1va \u010cR (FS \u010cR) prost\u0159ednictv\u00edm kontroln\u00edho hl\u00e1\u0161en\u00ed p\u0159es 10 milion\u016f rizikov\u00fdch transakc\u00ed a dom\u011b\u0159ila t\u00e9m\u011b\u0159 11 mld. K\u010d na dani z p\u0159idan\u00e9 hodnoty (DPH). D\u00edky EET dom\u011b\u0159ila na dan\u00edch z p\u0159\u00edjm\u016f a DPH v letech 2017 a\u017e 2019 celkem 652 mil. K\u010d. N\u00e1sledn\u00fdm zru\u0161en\u00edm EET v lednu 2023 ztratili spr\u00e1vci dan\u011b jeden z v\u00fdznamn\u00fdch n\u00e1stroj\u016f pro c\u00edlen\u00e9 prov\u011b\u0159ov\u00e1n\u00ed da\u0148ov\u00fdch \u00fanik\u016f, v p\u0159\u00edpad\u011b DPH pro odhalov\u00e1n\u00ed da\u0148ov\u00fdch subjekt\u016f, kter\u00e9 se nezaregistrovaly k DPH, p\u0159esto\u017ee p\u0159ekro\u010dily z\u00e1konn\u00fd limit pro povinnou registraci. Konstatuje to NK\u00da po ukon\u010den\u00ed kontroly zam\u011b\u0159en\u00e9 na vybran\u00e1 opat\u0159en\u00ed proti da\u0148ov\u00fdm \u00fanik\u016fm na DPH.<\/h6>\n
![\"\"](\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/04\/01\/logo-nku-300x77.png\")
NK\u00da vyhodnotil pen\u011b\u017en\u00ed prost\u0159edky vynalo\u017een\u00e9 Gener\u00e1ln\u00edm finan\u010dn\u00edm \u0159editelstv\u00edm (GF\u0158) na kontroln\u00ed hl\u00e1\u0161en\u00ed v letech 2015\u20132022 ve v\u00fd\u0161i 257,6 mil. K\u010d jako \u00fa\u010deln\u00e9. Anal\u00fdzou dat z kontroln\u00edch hl\u00e1\u0161en\u00ed detekovala FS \u010cR v\u00edce ne\u017e 10 mil. rizikov\u00fdch transakc\u00ed a dom\u011b\u0159ila DPH za roky 2016\u20132022 ve v\u00fd\u0161i 10,8 mld. K\u010d, co\u017e je 16 % z celkem dom\u011b\u0159en\u00e9 dan\u011b v t\u011bchto letech. Mezi nej\u010dast\u011bj\u0161\u00ed zji\u0161t\u011bn\u00ed FS \u010cR pat\u0159ilo nap\u0159. neopr\u00e1vn\u011bn\u00e9 uplatn\u011bn\u00ed odpo\u010dtu DPH z fiktivn\u00edch faktur nebo to, \u017ee podnikatel\u00e9 finan\u010dn\u00ed spr\u00e1v\u011b neprok\u00e1zali, \u017ee n\u00e1kupy slu\u017eeb, zbo\u017e\u00ed \u010di materi\u00e1lu z p\u0159ijat\u00fdch faktur pou\u017eili skute\u010dn\u011b pro svoji ekonomickou \u010dinnost.<\/p>\n
NK\u00da kontrolou EET zjistil, \u017ee na z\u00e1klad\u011b dat z EET dom\u011b\u0159ila FS \u010cR v letech 2017\u20132019 na dan\u00edch z p\u0159\u00edjm\u016f a DPH celkem 652 mil. K\u010d, z toho 184,9 mil. K\u010d na dani z p\u0159idan\u00e9 hodnoty. Z pohledu DPH byla EET nav\u00edc prost\u0159edkem pro \u00fa\u010dinn\u011bj\u0161\u00ed a administrativn\u011b jednodu\u0161\u0161\u00ed odhalen\u00ed da\u0148ov\u00fdch subjekt\u016f, kter\u00e9 p\u0159ekro\u010dily limit pro povinnou registraci k DPH, ale neregistrovaly se. Pl\u00e1tcem DPH se v kontrolovan\u00e9m obdob\u00ed stal nap\u0159. ten, kdo nejv\u00fd\u0161e ve dvan\u00e1cti po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch p\u0159ekro\u010dil obrat 1 000 000 K\u010d. NK\u00da p\u0159i kontrole zjistil, \u017ee FS \u010cR s vyu\u017eit\u00edm dat z EET v letech 2017\u20132022 zaregistrovala k DPH celkem 7 167 da\u0148ov\u00fdch subjekt\u016f z d\u016fvodu p\u0159ekro\u010den\u00ed z\u00e1konn\u00e9ho limitu. V letech 2017 a\u017e 2019 tak bylo z d\u016fvodu p\u0159ekro\u010den\u00ed z\u00e1konn\u00e9ho limitu nov\u011b zaregistrov\u00e1no k DPH ka\u017edoro\u010dn\u011b v pr\u016fm\u011bru 2 076 subjekt\u016f. Do t\u00e9 doby se ro\u010dn\u00ed \u010d\u00edslo zaregistrovan\u00fdch pohybovalo pod 70. Po pozastaven\u00ed EET do\u0161lo v letech 2021 a 2022 k poklesu nov\u00fdch registrac\u00ed k DPH dokonce jen na p\u0159ibli\u017en\u011b 20 ro\u010dn\u011b (viz graf n\u00ed\u017ee).<\/p>\n
Pln\u011bn\u00ed povinnost\u00ed vypl\u00fdvaj\u00edc\u00edch ze z\u00e1kona o EET kontrolovaly FS \u010cR a Celn\u00ed spr\u00e1va \u010cR formou kontroln\u00edch n\u00e1kup\u016f. Provedly celkem 258 656 kontrol a u t\u00e9m\u011b\u0159 t\u0159etiny prok\u00e1zaly poru\u0161en\u00ed z\u00e1kona o EET. Z ulo\u017een\u00fdch sankc\u00ed ve v\u00fd\u0161i 229,7 mil. K\u010d bylo uhrazeno t\u00e9m\u011b\u0159 96 procent (tj. 220 mil. K\u010d).<\/p>\n
Na zaveden\u00ed a provoz EET vynalo\u017eily Ministerstvo financ\u00ed, GF\u0158 a Gener\u00e1ln\u00ed \u0159editelstv\u00ed cel v letech 2015\u20132023 celkem 2,24 mld. K\u010d. Zaveden\u00ed prvn\u00ed a druh\u00e9 vlny EET se m\u011blo t\u00fdkat 19 % da\u0148ov\u00fdch subjekt\u016f, kter\u00e9 m\u011bly povinnost evidovat tr\u017eby. Tento p\u0159edpoklad se v prvn\u00edch dvou letech naplnil a do roku 2019 n\u00e1r\u016fst subjekt\u016f p\u0159ihl\u00e1\u0161en\u00fdch do EET pokra\u010doval. Z celkov\u00e9ho po\u010dtu da\u0148ov\u00fdch subjekt\u016f p\u0159ihl\u00e1\u0161en\u00fdch k EET tvo\u0159ili v\u00edce ne\u017e 50 % pl\u00e1tci DPH.<\/p>\n
Povinnost evidovat tr\u017eby m\u011bla nab\u00edhat ve \u010dty\u0159ech vln\u00e1ch. V prvn\u00ed vln\u011b se evidovaly tr\u017eby za stravovac\u00ed a ubytovac\u00ed slu\u017eby (prosinec 2016), druh\u00e1 vlna zahrnovala velkoobchod a maloobchod (b\u0159ezen 2017). Povinnost evidovat tr\u017eby dle z\u00e1kona o EET pro subjekty za\u0159azen\u00e9 do dal\u0161\u00edch dvou vln byla v d\u016fsledku rozhodnut\u00ed \u00dastavn\u00edho soudu, a nav\u00edc i s ohledem na pandemii covidu-19 odlo\u017eena. V obdob\u00ed od 27. 3. 2020 do 31. 12. 2022 byla EET pozastavena a od 1. 1. 2023 zru\u0161ena.<\/p>\n
(tz-nk\u00fa)<\/strong><\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
V boji <\/p>\n","protected":false},"author":2,"featured_media":313951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[70],"tags":[],"jetpack_featured_media_url":"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/07\/15\/z-ruky-eet.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/313950"}],"collection":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=313950"}],"version-history":[{"count":1,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/313950\/revisions"}],"predecessor-version":[{"id":313952,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/313950\/revisions\/313952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/313951"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=313950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=313950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=313950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}