Daňové novinky 2014 – jak mít daně i v roce 2014 v pořádku

I když den daňové svobody letos připadl „už“ na 10. června, daňové povinnosti si musí podnikatelé plnit celý rok. Ten letošní přinesl do praxe podnikatelů opět nějaké novinky. Jaké to jsou?

Daňové novinky v roce 2014

Legislativní novinky pro rok 2014 zatím nepřinesly zásadní změny v daňové a účetní oblasti. Ale některé z novinek od minulého roku přeci jen jsou a ne každý o nich ví. Přinášíme vám zde proto jejich stručný přehled.

Přiznání k DPH elektronicky

Od 1. ledna 2014 je nutné veškeré přiznání k DPH včetně příloh zasílat pouze elektronicky (datovou schránkou nebo se zaručeným elektronickým podpisem).

Výjimku z této povinnosti dostaly fyzické osoby s obratem do 6 milionů korun, které mohou i nadále k podání využívat papírový tiskopis.

Více o přiznání k DPH

 

Ručení za dodavatele

Od 1. ledna 2014 bude finanční správou důsledně aplikován institut ručení za dodavatele. Příjemce zdanitelného plnění ručí za správné odvedení daně z tohoto plnění, pokud:

  • je úplata zcela zjevně odchylná od obvyklé ceny; nebo
  • je úplata poslána na zahraniční účet; nebo
  • je úplata poslána na účet jiný, než který má dodavatel zveřejněn u správce daně (a částka přesáhne 700 tisíc Kč); nebo
  • odběratel je nespolehlivým plátcem.

Více informací o ručení za dodavatele

Odečet darů

  • Společnosti mohou odečíst dary na dobročinné účely až do výše 10 % ze základu daně.

Více o odečtu darů

Daň z přidané hodnoty u nemovitostí

  • Prodej nových budov a jednotek (do 5 let od kolaudace) podléhá zdanění, starší nemovitosti mohou být osvobozeny nebo zdaněny, podle rozhodnutí plátce. Díky nedělitelnosti stavby a pozemku se zdanění či osvobození použije i na částku příslušející k pozemku.
  • Podle nového občanského zákoníku dojde v mnoha případech ke spojení budovy (jednotky) a pozemku do jedné nemovité věci. I v případě prodeje se tak bude prodávat pouze jedna nemovitá věc (tj. pozemek včetně stavby, u jednotky pouze tato jednotka s podílem na pozemku). S tím souvisí i odlišnosti ve stanovení základu daně a sazby.
  • Dosud byly všechny převody pozemků (s výjimkou pozemků se stavebním povolením) osvobozeny od DPH. Nově na osvobození dosáhnou jen pozemky zcela prázdné (nezastavěné budovami ani inženýrskými sítěmi) a bez stavebního povolení.

Podrobněji o dani z nemovitosti

Další daňové změny 2014

  • Dochází ke zjednodušení pravidel pro tvorbu opravných položek k pohledávkám. U nových pohledávek (od 1. 1. 2014) bude také nutné rozlišovat, zda vznikly primární činností společnosti, nebo byly nabyty postoupením.
  • Právnické osoby mohou nově při prodeji uplatnit jako náklad celou pořizovací cenu pozemku, i pokud pozemek prodají za méně, než jej nabyly.
  • Budovy obchodních domů s obchodní plochou do 2 000 metrů čtverečných se budou odepisovat v 6. skupině (50 let), menší obchodní domy lze nově odepsat už za 30 let.

Autor článku: Autorem je daňová poradkyně Helena Komersová - Vilikusová, registrovaná v Komoře daňových poradců pod číslem 3009, majitelka účetní firmy Bilance účetnictví.

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