{"id":1329,"date":"2024-10-05T16:06:56","date_gmt":"2024-10-05T14:06:56","guid":{"rendered":"https:\/\/unioncargo.hastastudio.com\/?p=1329"},"modified":"2024-10-05T16:06:57","modified_gmt":"2024-10-05T14:06:57","slug":"odstupne-podle-clanku-33a-zjednodusene-odstupne-z-ceho-se-sklada","status":"publish","type":"post","link":"https:\/\/unioncargo.hastastudio.com\/cz\/odprawa-z-art-33a-odprawa-uproszczona-na-czym-polega\/","title":{"rendered":"Pou\u010den\u00ed podle \u010dl\u00e1nku 33a - zjednodu\u0161en\u00e9 pou\u010den\u00ed - co obsahuje?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Celn\u00ed odbaven\u00ed ve zjednodu\u0161en\u00e9m re\u017eimu 33a je alternativou ke standardn\u00edmu celn\u00edmu odbaven\u00ed. Spo\u010d\u00edv\u00e1 v tom, \u017ee p\u0159i dovozu se DPH z hodnoty zbo\u017e\u00ed neplat\u00ed ihned po celn\u00edm odbaven\u00ed, ale vypo\u0159\u00e1d\u00e1v\u00e1 se v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed DPH-7, kter\u00e9 se pod\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u011b. D\u00edky tomuto \u0159e\u0161en\u00ed je likvidita podniku v lep\u0161\u00ed kondici, proto\u017ee nedoch\u00e1z\u00ed k zmrazen\u00ed finan\u010dn\u00edch prost\u0159edk\u016f.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 jsou praktick\u00e9 v\u00fdhody schv\u00e1len\u00ed podle zjednodu\u0161en\u00e9ho postupu 33a?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159edstavme si situaci, kdy dov\u00e1\u017e\u00edme zbo\u017e\u00ed v hodnot\u011b 100 000 PLN. P\u0159i celn\u00edm odbaven\u00ed bude \u00fa\u010dtov\u00e1na DPH ve v\u00fd\u0161i 23 %, tj. 23 000 PLN. Da\u0148 budeme muset zaplatit ihned po proclen\u00ed, \u010d\u00edm\u017e se n\u00e1\u0161 \u00fa\u010det ochud\u00ed o 23 000 PLN. Da\u0148 si samoz\u0159ejm\u011b m\u016f\u017eeme ode\u010d\u00edst z dan\u011b na vstupu p\u0159i prodeji na\u0161im z\u00e1kazn\u00edk\u016fm, i kdy\u017e takov\u00fd postup m\u016f\u017ee trvat pom\u011brn\u011b dlouho v z\u00e1vislosti na objemu na\u0161eho prodeje.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A pr\u00e1v\u011b zde p\u0159ich\u00e1z\u00ed na \u0159adu z\u00fa\u010dtov\u00e1n\u00ed 33a, kter\u00e9 n\u00e1m umo\u017e\u0148uje odlo\u017eit platbu DPH a vypo\u0159\u00e1dat ji v m\u011bs\u00ed\u010dn\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed JPK-V7. T\u00edmto zp\u016fsobem nemus\u00edme p\u0159i placen\u00ed dan\u011b vynakl\u00e1dat vysokou \u010d\u00e1stku, ale vypo\u0159\u00e1d\u00e1me ji v m\u011bs\u00ed\u010dn\u00edm p\u0159izn\u00e1n\u00ed. T\u00edm je zaji\u0161t\u011bna likvidita firmy a znamen\u00e1 to, \u017ee n\u00e1m nezmrznou pen\u00edze.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak pou\u017e\u00edvat instrukt\u00e1\u017e 33a ?&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Clo 33a mohou vyu\u017e\u00edvat obchodn\u00edci, kte\u0159\u00ed z\u00edskaj\u00ed povolen\u00ed od vedouc\u00edho odd\u011blen\u00ed cel a p\u0159\u00edjm\u016f. V\u011bt\u0161ina celn\u00edch \u00fa\u0159ad\u016f v\u00e1m pom\u016f\u017ee s postupem pro z\u00edsk\u00e1n\u00ed celn\u00edho odbaven\u00ed podle \u010dl\u00e1nku 33a. Poskytnou n\u00e1m informace a za\u0161lou v\u0161echny pot\u0159ebn\u00e9 dokumenty, kter\u00e9 je t\u0159eba \u00fa\u0159adu p\u0159edlo\u017eit.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za zm\u00ednku stoj\u00ed, \u017ee celn\u00ed \u00fa\u0159ad jako zprost\u0159edkovatel je solid\u00e1rn\u011b odpov\u011bdn\u00fd v p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce dan\u011b nevyk\u00e1\u017ee celn\u00ed dluh v p\u0159izn\u00e1n\u00ed k DPH - tj. celn\u00ed \u00fa\u0159ad odpov\u00edd\u00e1 i za nedoplatek a p\u0159\u00edpadn\u00e9 \u00faroky. Z tohoto d\u016fvodu d\u00e1vaj\u00ed celn\u00ed agentury v \u010dl\u00e1nku 33a dot\u010den\u00e9mu klientovi vlastn\u00ed souhlas s celn\u00edm \u0159\u00edzen\u00edm. To je pom\u011brn\u011b d\u016fle\u017eit\u00e9 a mus\u00edme si uv\u011bdomit, \u017ee to podl\u00e9h\u00e1 individu\u00e1ln\u00edmu souhlasu agentury.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Po\u017eadavky na vyu\u017eit\u00ed odstupn\u00e9ho podle \u010dl\u00e1nku 33a :&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vyu\u017eit\u00ed celn\u00ed agentury jako z\u00e1stupce dovozce,<\/li>\n\n\n\n<li>\u017d\u00e1dn\u00e9 da\u0148ov\u00e9 nedoplatky,<\/li>\n\n\n\n<li>\u017d\u00e1dn\u00e9 nedoplatky na p\u0159\u00edsp\u011bvc\u00edch na soci\u00e1ln\u00ed zabezpe\u010den\u00ed,<\/li>\n\n\n\n<li>Prohl\u00e1\u0161en\u00ed, \u017ee subjekt je aktivn\u00edm pl\u00e1tcem DPH.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Lze shrnout, \u017ee vyu\u017eit\u00ed zjednodu\u0161en\u00e9ho celn\u00edho \u0159\u00edzen\u00ed p\u0159i dovozu zbo\u017e\u00ed je pro dovozce zaj\u00edmavou mo\u017enost\u00ed. Vypo\u0159\u00e1d\u00e1n\u00ed DPH je odlo\u017eeno a platba dlu\u017en\u00e9 \u010d\u00e1stky se m\u00edsto v okam\u017eiku proclen\u00ed prov\u00e1d\u00ed v m\u011bs\u00ed\u010dn\u00edm p\u0159izn\u00e1n\u00ed k DPH7.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Celn\u00ed odbaven\u00ed ve zjednodu\u0161en\u00e9m re\u017eimu 33a je alternativou ke standardn\u00edmu celn\u00edmu odbaven\u00ed. Spo\u010d\u00edv\u00e1 v tom, \u017ee se p\u0159i dovozu neplat\u00ed DPH vym\u011b\u0159en\u00e1 z hodnoty zbo\u017e\u00ed.....<\/p>","protected":false},"author":3,"featured_media":1330,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23],"tags":[79],"class_list":["post-1329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-odprawa-celna","tag-odprawa-33a"],"acf":[],"_links":{"self":[{"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/posts\/1329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/comments?post=1329"}],"version-history":[{"count":0,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/posts\/1329\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/media\/1330"}],"wp:attachment":[{"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/media?parent=1329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/categories?post=1329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unioncargo.hastastudio.com\/cz\/wp-json\/wp\/v2\/tags?post=1329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}