[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.jarozi.cz\/podnikatel-a-sazby-dph\/#Article","mainEntityOfPage":"https:\/\/www.jarozi.cz\/podnikatel-a-sazby-dph\/","headline":"Podnikatel a sazby DPH","name":"Podnikatel a sazby DPH","description":"Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty je v\u00a0sou\u010dasn\u00e9 dob\u011b rozd\u011blena do t\u0159\u00ed sazeb: Z\u00e1kladn\u00ed,\u00a0 21% – tato sazba DPH se uplat\u0148uje na v\u0161echno…","datePublished":"2020-03-02","dateModified":"2023-05-07","author":{"@type":"Person","@id":"https:\/\/www.jarozi.cz\/author\/#Person","name":"","url":"https:\/\/www.jarozi.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/f14f9548cfce1bfc4b3267434069a757db9568e455121a8852ede019c83b3b5e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f14f9548cfce1bfc4b3267434069a757db9568e455121a8852ede019c83b3b5e?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"jarozi.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.jarozi.cz\/wp-content\/uploads\/img_a372540_w3063_t1583995360.jpg","url":"https:\/\/www.jarozi.cz\/wp-content\/uploads\/img_a372540_w3063_t1583995360.jpg","height":0,"width":0},"url":"https:\/\/www.jarozi.cz\/podnikatel-a-sazby-dph\/","about":["Podnik\u00e1n\u00ed"],"wordCount":505,"articleBody":"Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty je v\u00a0sou\u010dasn\u00e9 dob\u011b rozd\u011blena do t\u0159\u00ed sazeb:\t\tZ\u00e1kladn\u00ed,\u00a0 21% – tato sazba DPH se uplat\u0148uje na v\u0161echno zbo\u017e\u00ed a slu\u017eby, kter\u00e9 nejsou v\u00a0Z\u00e1kon\u011b o DPH (235\/2004 Sb.) vyjmenov\u00e1ny u sn\u00ed\u017een\u00fdch sazeb.\t\tPrvn\u00ed sn\u00ed\u017een\u00e1, 15% – uplat\u0148uje se na zbo\u017e\u00ed, je\u017e je uvedeno v\t\tP\u0159\u00edloze 3 Z\u00e1kona o DPH. Pat\u0159\u00ed sem zejm\u00e9na:potraviny, v\u010detn\u011b rostlin a p\u0159\u00edsad, ur\u010den\u00fdch k\u00a0jejich p\u0159\u00edprav\u011b; voda; dopl\u0148ky nebo n\u00e1hra\u017eky potravin; n\u00e1hrady cukru \u2013 sladidla; n\u00e1poje; krmivo pro zv\u00ed\u0159ata; \u017eiv\u00e1 zv\u00ed\u0159ata; d\u0159eviny; rostliny a semena; antibiotika a dal\u0161\u00ed l\u00e9ky; n\u011bkter\u00e9 zdravotnick\u00e9 prost\u0159edky (stomick\u00e9, paruky, aj.); ortopedick\u00e9 pom\u016fcky a p\u0159\u00edstroje; pom\u016fcky pro nevidom\u00e9 (Braille\u016fv pap\u00edr, speci\u00e1ln\u00ed po\u010d\u00edta\u010d, tisk\u00e1rna a dal\u0161\u00ed elektronick\u00e1 za\u0159\u00edzen\u00ed, ovl\u00e1dan\u00e1 hlasem, hodinky, apod.); d\u011btsk\u00e9 autoseda\u010dky; palivov\u00e9 d\u0159evo a mnoho dal\u0161\u00edch produkt\u016f\t\ta v P\u0159\u00edloze 2 Z\u00e1kona o DPH \u2013 slu\u017eby, nap\u0159\u00edklad:rozvody vody a jej\u00ed \u00faprava; \u010di\u0161t\u011bn\u00ed odpadn\u00edch vod; odvoz komun\u00e1ln\u00edho odpadu a jeho likvidace; pravideln\u00e1 leteck\u00e1 doprava; ubytovac\u00ed a stravovac\u00ed slu\u017eby; restaura\u010dn\u00ed, stravovac\u00ed a cateringov\u00e9 slu\u017eby \u2013 od DPH jsou v\u0161ak osvobozeny stravovac\u00ed slu\u017eby a pod\u00e1v\u00e1n\u00ed n\u00e1poj\u016f ve zdravotnictv\u00ed, \u0161kolstv\u00ed a v\u00a0oblasti soci\u00e1ln\u00ed pomoci; dom\u00e1c\u00ed p\u00e9\u010de o zdravotn\u011b posti\u017een\u00e9 a star\u00e9 ob\u010dany; \u00faklidov\u00e9 pr\u00e1ce v\u00a0dom\u00e1cnostech a vnit\u0159n\u00ed \u010di\u0161t\u011bn\u00ed prostor, ur\u010den\u00fdch k\u00a0bydlen\u00ed; opravy invalidn\u00edch voz\u00edk\u016f a dal\u0161\u00edch zdravotnick\u00fdch prost\u0159edk\u016f; posilovny a fitcentra; poh\u0159ebn\u00ed slu\u017eby; slu\u017eby um\u011blc\u016f; a dal\u0161\u00ed\t\tDruh\u00e1 sn\u00ed\u017een\u00e1, 10% – sem pat\u0159\u00ed polo\u017eky, uveden\u00e9 v\u00a0\t\tP\u0159\u00edloze 3a Z\u00e1kona o DPH, nap\u0159.:kojeneck\u00e1 v\u00fd\u017eiva a potraviny pro mal\u00e9 d\u011bti; o\u010dkovac\u00ed l\u00e1tky; antikoncepce na hormon\u00e1ln\u00ed b\u00e1zi; ti\u0161t\u011bn\u00e9 knihy; ml\u00fdnsk\u00e9 v\u00fdrobky z\u00a0obilovin, brambor a ze su\u0161en\u00fdch lu\u0161t\u011bnin; sm\u011bsi ml\u00fdnsk\u00fdch v\u00fdrobk\u016f pro p\u0159\u00edpravu potravin pro osoby, nesn\u00e1\u0161ej\u00edc\u00ed lepek; atd.od 1. 5. 2020 sem budou pat\u0159it i tyto slu\u017eby, kter\u00e9 prozat\u00edm podl\u00e9haj\u00ed prvn\u00ed sn\u00ed\u017een\u00e9 sazb\u011b:dom\u00e1c\u00ed p\u00e9\u010de o d\u011bti, nemocn\u00e9, zdravotn\u011b posti\u017een\u00e9 a star\u00e9 ob\u010dany; \u00a0stravovac\u00ed slu\u017eby a pod\u00e1v\u00e1n\u00ed n\u00e1poj\u016f v\u010detn\u011b to\u010den\u00e9ho piva, pod\u00e1van\u00e9ho jako stravovac\u00ed \u010di cateringov\u00e1 slu\u017eba; \u010di\u0161t\u011bn\u00ed vnit\u0159n\u00edch prostor a myt\u00ed oken v\u00a0dom\u00e1cnostech; opravy a \u00fapravy obuvi, od\u011bv\u016f, ko\u017een\u00fdch a textiln\u00edch v\u00fdrobk\u016f; opravy j\u00edzdn\u00edch kol; \u00a0kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby; p\u016fj\u010dov\u00e1n\u00ed a prodej knih, e-knih i audioknih\t\ta v P\u0159\u00edloze 2a Z\u00e1kona o DPH:pozemn\u00ed hromadn\u00e1 doprava; vodn\u00ed hromadn\u00e1 dopravaU n\u011bkter\u00fdch v\u00fdrobk\u016f, zbo\u017e\u00ed a poskytovan\u00fdch slu\u017eeb se pou\u017e\u00edv\u00e1 re\u017eim P\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti.                                                                                                                                                                                                                                                                                                                                                                                        4.1\/5 - (15 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Podnikatel a sazby DPH","item":"https:\/\/www.jarozi.cz\/podnikatel-a-sazby-dph\/#breadcrumbitem"}]}]