Dilema podnikatele: Být plátcem nebo neplátcem DPH?

Každý podnikatel stojí na začátku podnikání před spoustou důležitých rozhodnutí. Jedním z nich je i volba, zda se stane plátcem daně z přidané hodnoty (DPH) či nikoliv. Aby se začínajícím podnikatelům snáze rozhodovalo, přinášíme článek, který vám dá povědomí o tom, kdy je povinné stát se plátcem a jaké jsou výhody a nevýhody placení či neplacení DPH.

Registrace k DPH

Pokud jste povinni platit DPH nebo se rozhodnete DPH platit dobrovolně, naleznete potřebné formuláře pro registraci k DPH i přiznání k DPH na finančních úřadech či jednoduše na webových stránkách Ministerstva financí.

Formuláře k registraci k DPH pro fyzické i právnické osoby

Povinné přihlášení k DPH

Přihlášku k registraci k DPH musí podnikatel, jehož obrat za 12 předcházejících měsíců přesáhl částku 1 000 000 Kč, podat do 15 dnů po skončení termínu, v němž byl překročen stanovený limit. 

Plátcem DPH se stáváte od druhého měsíce následujícího po měsíci, ve kterém jste překročili obrat.

Pokud se podnikatel, jehož obrat za 12 předcházejících měsíců přesáhl částku 1 000 000 Kč, povinně nezaregistruje, je mu finanční úřad ze zákona povinný udělit pokutu 10 % ze všech příjmů za období, v němž měl být plátcem DPH a nebyl.

 

Po registraci na příslušném finančním úřadě je plátci DPH přiděleno tzv. daňové identifikační číslo (DIČ).

Dobrovolné přihlášení k DPH

Při dobrovolné registraci k DPH si od vás FÚ vyžádá doplňující údaje, kterými prokážete potřebu být plátcem DPH.

Např. vás může požádat o doložení nájemní smlouvy na sídlo společnosti či provozovnu, smlouvy o bankovním účtu, podrobnější rozpis činností podnikání, podnikatelský záměr, uvedení klíčových zákazníků a dodavatelů, předložení již vystavených faktur apod.

V zákoně o DPH není stanoveno, co vše může finanční úřad požadovat – je tedy na každé osobě, aby prokázala hodnověrně, že uskutečňuje nebo bude uskutečňovat zdanitelná plnění.
 

Daňové identifikační číslo

Každý podnikatel, který platí DPH, má své daňové identifikační číslo (DIČ). Je mu přiděleno po registraci k placení DPH na příslušném finančním úřadě. DIČ je platné v celé EU, v angličtině se značí VAT ID.

DIČ slouží k identifikaci podnikatele

Co vyčtete z DIČ

DIČ je složeno ze dvou částí. První část je tvořena kódem příslušného státu, v České republice je to tedy „CZ“. Druhou částí je číslo, kterým je u fyzické osoby zpravidla rodné číslo podnikatele a u právnické osoby identifikační číslo (IČO).

Například:

  • U fyzické osoby, jejíž rodné číslo je 746028/2324 může DIČ vypadat takto: CZ7460282324.
  • U právnické osoby, jejíž IČO je 94684571, může DIČ mít tuto podobu: CZ94684571.

Může se vám hodit

Slovníček pojmů k DPH

Jak vypočítat DPH u zboží

Diskuze k článku

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MaKa Dobrý den, jen se potřebuji ujistit, co je to obrat. Je to tedy pouze součet příjmů? Nezapočítává se do obratu i výdaje? Mockrát děkuji za odpověď.
30.10.2017 12:08 | Odpovědět
Martindvořák no jestli si nejsi jistá takovou maličkostí,tak se nikam neser :-)
31.12.2017 19:48 | Odpovědět
Syryn Obrat jsou trzby!
29.3.2018 16:51 | Odpovědět
Grill Chtěla jsem po založení společnosti, kdy prozatím nejsme plátci DPH, nejsme přihlášeni , nakoupit zboží ze zahraničí, kde po mě vyžadovali VAT ID. DIČ je nutné mít i přesto, že nebudeme plátci ?
Děkuji mockrát za odpověď
10.8.2017 11:28 | Odpovědět
MilS Chtěli jsme naše sro dobrovolně registrovat k DPH, bohužel finanční úřad po nás požaduje smlouvu o založení účtu (není problém) a podnikatelský záměr (který nemáme). Je nějaká možnost se překládání podnikatelského záměru vyhnout? Koukal jsem na internetu na nějaké vzory a je dost obtížné pro nás tento záměr sestavit (naše firma bude fungovat jako nákup od subdodavatelů/p rodej)
30.3.2016 11:04 | Odpovědět
Péťa123 Tak že vlastně budete dělat překupníky zboží a zákazník ve výsledku zaplatí více než kdyby si zboží koupil přímo sám od subdodavatelů. Na takové podnikání se vykašlete a dělejte raději něco pořádného a vytvářejte materiální hodnoty a vykašlete se na veksl.
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