{"id":126297,"date":"2025-08-12T19:39:22","date_gmt":"2025-08-12T18:39:22","guid":{"rendered":"https:\/\/gerlach-customs.com\/?post_type=knowledge-base&#038;p=126297"},"modified":"2025-08-12T19:40:56","modified_gmt":"2025-08-12T18:40:56","slug":"prodavate-do-eu-ze-zahranici-co-musi-spolecnosti-mimo-eu-vedet-o-dph","status":"publish","type":"knowledge-base","link":"https:\/\/gerlach-customs.com\/cz-cz\/celni-znalostni-baze\/prodavate-do-eu-ze-zahranici-co-musi-spolecnosti-mimo-eu-vedet-o-dph\/","title":{"rendered":"Prod\u00e1v\u00e1te do EU ze zahrani\u010d\u00ed? Co mus\u00ed spole\u010dnosti mimo EU v\u011bd\u011bt o DPH"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Spole\u010dnosti mimo EU maj\u00ed p\u0159i prodeji v EU mnoho p\u0159\u00edle\u017eitost\u00ed. Spr\u00e1va slo\u017eit\u00e9ho a rozt\u0159\u00ed\u0161t\u011bn\u00e9ho syst\u00e9mu DPH je nezbytn\u00e1 pro zachov\u00e1n\u00ed souladu s p\u0159edpisy a vyhnut\u00ed se nep\u0159edv\u00eddan\u00fdm finan\u010dn\u00edm a administrativn\u00edm dopad\u016fm. Tento \u010dl\u00e1nek se podrobn\u011b zab\u00fdv\u00e1 hlavn\u00edmi aspekty DPH, kter\u00e9 mus\u00ed prodejci zbo\u017e\u00ed mimo EU zohlednit p\u0159i prodeji zbo\u017e\u00ed nebo slu\u017eeb z\u00e1kazn\u00edk\u016fm v EU.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-126297_d8df8c-14 .kt-block-spacer{height:40px;}.wp-block-kadence-spacer.kt-block-spacer-126297_d8df8c-14 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-126297_d8df8c-14\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>1. V\u00fdzva spojen\u00e1 se spr\u00e1vou 27 odli\u0161n\u00fdch re\u017eim\u016f DPH<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A\u010dkoli EU p\u0159edstavuje jednotn\u00fd trh, pr\u00e1vn\u00ed p\u0159edpisy t\u00fdkaj\u00edc\u00ed se DPH v 27 \u010dlensk\u00fdch st\u00e1tech nejsou zcela sjednoceny. Sazby DPH, pravidla registrace, administrativn\u00ed a compliance po\u017eadavky se li\u0161\u00ed st\u00e1t od st\u00e1tu. Prodejci mimo EU se tak \u010dasto mus\u00ed registrovat k DPH ve v\u00edce st\u00e1tech podle toho, kde se nach\u00e1zej\u00ed jejich z\u00e1kazn\u00edci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Re\u017eimy jako Import One Stop Shop (IOSS) a One Stop Shop (OSS) pom\u00e1haj\u00ed s administrac\u00ed, ale maj\u00ed sv\u00e1 omezen\u00ed. Je nutn\u00e9 zkontrolovat, zda se vztahuj\u00ed na konkr\u00e9tn\u00ed transakce va\u0161\u00ed firmy.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>2. Mus\u00ed se prodejci mimo EU registrovat k DPH v EU?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f ano. Pokud prod\u00e1v\u00e1te zbo\u017e\u00ed spot\u0159ebitel\u016fm v EU, bude registrace k DPH v jedn\u00e9 nebo v\u00edce zem\u00edch nutn\u00e1. Syst\u00e9m OSS umo\u017e\u0148uje v segmentu e-commerce pod\u00e1n\u00ed jednoho souhrnn\u00e9ho p\u0159izn\u00e1n\u00ed, ale nevztahuje se na v\u0161echny typy transakc\u00ed (nap\u0159. B2B).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u016fle\u017eit\u00e9: Od \u010dervence 2021 ji\u017e neplat\u00ed v\u00fdjimka z DPH pro zbo\u017e\u00ed do 22 EUR. V\u0161echny z\u00e1silky jsou nyn\u00ed zdan\u011bny bez ohledu na hodnotu. Prodejci mus\u00ed spr\u00e1vn\u011b fakturovat, uchov\u00e1vat dolo\u017eiteln\u00e9 \u00fa\u010detn\u00ed z\u00e1znamy a pod\u00e1vat p\u0159izn\u00e1n\u00ed v souladu s p\u0159edpisy dan\u00e9 zem\u011b.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>3. Online tr\u017ei\u0161t\u011b jako zprost\u0159edkovatel\u00e9 DPH: dopady na prodejce mimo EU<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Platformy jako Amazon nebo eBay mohou vystupovat jako \u201edomn\u011bl\u00ed dodavatel\u00e9\u201c a odv\u00e1d\u011bt DPH za prodejce. I kdy\u017e zodpov\u011bdnost nese platforma, prodejci mimo EU mus\u00ed m\u00edt spr\u00e1vn\u011b nastaven\u00e9 dokumenty a procesy a spoluporacovat s platformou, aby se vyhnuli chyb\u00e1m nebo zpo\u017ed\u011bn\u00edm.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud prod\u00e1v\u00e1te p\u0159es vlastn\u00ed e-shop, zodpov\u011bdnost za registraci a odvody DPH v dot\u010den\u00fdch \u010dlensk\u00fdch st\u00e1tech z\u016fst\u00e1v\u00e1 v\u00fdhradn\u011b na v\u00e1s.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong>4. Import One Stop Shop (IOSS): Zjednodu\u0161en\u00ed pro prodejce ze zem\u00ed mimo EU<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IOSS, tzv. jednotn\u00e9 kontaktn\u00ed m\u00edsto pro dovoz,&nbsp; zjednodu\u0161uje odvody DPH p\u0159i prodeji zbo\u017e\u00ed do 150 EUR. M\u00edsto registrace ve v\u00edce st\u00e1tech se firma zaregistruje jen v jednom. DPH se \u00fa\u010dtuje p\u0159i n\u00e1kupu, co\u017e urychluje odbaven\u00ed a zvy\u0161uje spokojenost z\u00e1kazn\u00edk\u016f.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nevztahuje se ale na dra\u017e\u0161\u00ed zbo\u017e\u00ed a ur\u010dit\u00e9 typy produkt\u016f (nap\u0159. alkohol, tab\u00e1k).<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>5. Jak\u00e1 jsou pravidla pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f v oblasti DPH?<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spr\u00e1vn\u00e9 veden\u00ed z\u00e1znam\u016f, p\u0159izp\u016fsoben\u00ed fakturace lok\u00e1ln\u00edm pravidl\u016fm, archivace dat a v\u010dasn\u00e9 pod\u00e1v\u00e1n\u00ed p\u0159izn\u00e1n\u00ed \u2014 to v\u0161e je kl\u00ed\u010dov\u00e9. Firmy tak\u00e9 mus\u00ed sledovat nov\u00e9 p\u0159edpisy, nap\u0159. elektronickou fakturaci nebo digit\u00e1ln\u00ed pod\u00e1v\u00e1n\u00ed zpr\u00e1v.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Jak Gerlach Customs podporuje spole\u010dnosti mimo EU<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gerlach Customs pom\u00e1h\u00e1 firm\u00e1m mimo EU s:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anal\u00fdzou DPH povinnost\u00ed v jednotliv\u00fdch \u010dlensk\u00fdch st\u00e1tech\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registrac\u00ed do OSS a IOSS\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nastaven\u00edm spr\u00e1vn\u00e9 fakturace a archivace dat\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigac\u00ed pravidel p\u0159i prodeji p\u0159es marketplace\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Informov\u00e1n\u00edm o zm\u011bn\u00e1ch v pravidlech a nov\u00fdch po\u017eadavc\u00edch\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zaji\u0161t\u011bn\u00edm registrace k DPH v \u010cR &#8211; pouze pro B2B z\u00e1kazn\u00edky vyu\u017e\u00edvaj\u00edc\u00ed z\u00e1rove\u0148 celn\u00ed odbaven\u00ed v \u010cR\u00a0 (v\u00edce zde <a href=\"https:\/\/gerlach-customs.com\/cz-cz\/celni-sluzby\/danove-sluzby\/\" target=\"_blank\" rel=\"noreferrer noopener\">VAT Services Czechia<\/a>)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S n\u00e1mi zvl\u00e1dnete expanzi do EU bez obav z nepln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed.&nbsp;U businesses can confidently expand into the EU market while staying fully compliant with its complex VAT framework.\u00a0<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>Reference<\/strong><\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Sm\u011brnice Rady 2006\/112\/ES: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:32006L0112\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:32006L0112<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">EU e-commerce VAT package: <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/new-eu-vat-rules-e-commerce-updated-revenue-figures-point-successful-implementation-2022-05-23_en?prefLang=cs\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/taxation-customs.ec.europa.eu\/news\/new-eu-vat-rules-e-commerce-updated-revenue-figures-point-successful-implementation-2022-05-23_en?prefLang=cs<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Ov\u011b\u0159ov\u00e1n\u00ed DI\u010c pro \u00fa\u010dely DPH: <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Sm\u011brnice o elektronick\u00e9 fakturaci 2014\/55\/EU: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:32014L0055\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:32014L0055<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">VAT Action Plan \u2013 COM(2020) 312 final: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:52020DC0312\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/CS\/TXT\/?uri=CELEX:52020DC0312<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Celn\u00ed formality pro z\u00e1silky s n\u00edzkou hodnotou: <a href=\"https:\/\/taxation-customs.ec.europa.eu\/customs\/customs-procedures-import-and-export\/customs-operations\/customs-formalities-low-value-consignments_en?prefLang=cs\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/taxation-customs.ec.europa.eu\/customs\/customs-procedures-import-and-export\/customs-operations\/customs-formalities-low-value-consignments_en?prefLang=cs<\/a>\u00a0\u00a0<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Youreurope \u2013 DPH v mezin\u00e1rodn\u00edm kontextu: <a href=\"https:\/\/europa.eu\/youreurope\/business\/taxation\/vat\/cross-border-vat\/index_cs.htm\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/europa.eu\/youreurope\/business\/taxation\/vat\/cross-border-vat\/index_cs.htm<\/a>\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<p 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