{"id":1107,"date":"2025-04-25T17:38:00","date_gmt":"2025-04-25T15:38:00","guid":{"rendered":"https:\/\/www.freelance.cz\/blog\/?p=1107"},"modified":"2025-05-07T08:31:54","modified_gmt":"2025-05-07T06:31:54","slug":"identifikovana-osoba-kdy-se-musim-jako-freelancer-registrovat-a-co-to-obnasi","status":"publish","type":"post","link":"https:\/\/www.freelance.cz\/blog\/identifikovana-osoba-kdy-se-musim-jako-freelancer-registrovat-a-co-to-obnasi\/","title":{"rendered":"Identifikovan\u00e1 osoba: Kdy se mus\u00edm jako freelancer registrovat a co to obn\u00e1\u0161\u00ed?"},"content":{"rendered":"\n<p>Pojmy jako pl\u00e1tce a nepl\u00e1tce DPH v\u00e1s asi nezasko\u010d\u00ed. V&nbsp;podnik\u00e1n\u00ed ale existuje je\u0161t\u011b dal\u0161\u00ed mo\u017enost, a tou je identifikovan\u00e1 osoba. Zjist\u011bte, jestli se v\u00e1s povinnost registrace tak\u00e9 net\u00fdk\u00e1, p\u0159\u00edpadn\u011b rovnou porad\u00edme, jak na to.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je to identifikovan\u00e1 osoba?<\/h2>\n\n\n\n<p>Identifikovan\u00e1 osoba (IO) je osoba povinn\u00e1 k&nbsp;dani, kter\u00e1 nen\u00ed pl\u00e1tcem DPH, stejn\u011b jako pr\u00e1vnick\u00e1 osoba nepovinn\u00e1 k&nbsp;dani, kter\u00e1 v&nbsp;tuzemsku kupuje zbo\u017e\u00ed nebo slu\u017eby z&nbsp;jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU za p\u0159edpokladu, \u017ee je toto zbo\u017e\u00ed nebo slu\u017eba p\u0159edm\u011btem DPH. D\u00e1le pak tak\u00e9 pokud do jin\u00fdch \u010dlensk\u00fdch st\u00e1tu EU sv\u00e9 slu\u017eby nebo zbo\u017e\u00ed poskytuje. Poj\u010fme si to ale trochu vysv\u011btlit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kdy se mus\u00edm st\u00e1t identifikovanou osobou?<\/h2>\n\n\n\n<p>V roce 2025 se identifikovanou osobou mus\u00edte povinn\u011b st\u00e1t (<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235?text=#f4984360\" target=\"_blank\" rel=\"noopener\" title=\"\">dle \u00a7 6 odst. g\u2013i z\u00e1kona o DPH<\/a>), pokud nejste pl\u00e1tcem DPH a z\u00e1rove\u0148 spln\u00edte n\u011bkterou z n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy\u017e dod\u00e1te slu\u017ebu klientovi se s\u00eddlem v&nbsp;jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU<\/h3>\n\n\n\n<p>P\u0159i prodeji slu\u017eeb do\u00a0ostatn\u00edch st\u00e1t\u016f EU se st\u00e1v\u00e1te IO a mus\u00edte se do limitu 15 dn\u00ed registrovat na finan\u010dn\u00edm \u00fa\u0159ad\u011b k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty jako identifikovan\u00e1 osoba. U prodeje slu\u017eeb se jedn\u00e1 nap\u0159\u00edklad o konzulta\u010dn\u00ed \u010dinnost, copywriting, grafick\u00e9 pr\u00e1ce, online kurzy a dal\u0161\u00ed slu\u017eby, kter\u00e9 nejsou ve st\u00e1t\u011b dod\u00e1n\u00ed osvobozeny od dan\u011b. Pod slu\u017eby spad\u00e1 nap\u0159\u00edklad i prodej e-booku.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy\u017e na I\u010cO nakoup\u00edte slu\u017ebu od dodavatele se s\u00eddlem kdekoli v zahrani\u010d\u00ed<\/h3>\n\n\n\n<p>Mo\u017en\u00e1 v\u00e1s ale zasko\u010d\u00ed, \u017ee se IO mus\u00edte st\u00e1t, i pokud vyu\u017e\u00edv\u00e1te pro podnik\u00e1n\u00ed reklamu na soci\u00e1ln\u00edch s\u00edt\u00edch. Povinnost registrace vy\u017eaduje tak\u00e9 vyu\u017e\u00edv\u00e1n\u00ed slu\u017eeb jako Google AdSense, <a href=\"https:\/\/www.canva.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Canvy<\/a>, MailChimpu i dal\u0161\u00edch, v\u010detn\u011b nap\u0159\u00edklad placen\u00ed \u00fa\u010dtu v\u00a0zahrani\u010dn\u00ed fotobance nebo vyu\u017e\u00edv\u00e1n\u00ed placen\u00fdch licen\u010dn\u00edch slu\u017eeb. Stejn\u011b tak sem tak\u00e9 pat\u0159\u00ed i zahrani\u010dn\u00ed online kurzy, kter\u00e9 vyu\u017e\u00edv\u00e1te pro sv\u00e9 podnik\u00e1n\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kdy\u017e na I\u010cO nakoup\u00edte zbo\u017e\u00ed z&nbsp;jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU<\/h3>\n\n\n\n<p>U n\u00e1kupu zbo\u017e\u00ed z&nbsp;ostatn\u00edch \u010dlensk\u00fdch st\u00e1t\u016f neplat\u00ed povinnost k&nbsp;registraci v\u017edy. Podstatn\u00e1 je tady celkov\u00e1 \u010d\u00e1stka v&nbsp;pr\u016fb\u011bhu cel\u00e9ho kalend\u00e1\u0159n\u00edho roku. Registrace IO se v\u00e1s bude t\u00fdkat a\u017e <strong>po p\u0159ekro\u010den\u00ed celkov\u00e9 hodnoty 326&nbsp;000&nbsp;K\u010d<\/strong>. Do tohoto limitu nespad\u00e1 po\u0159\u00edzen\u00ed zbo\u017e\u00ed, kter\u00e9 je podrobeno spot\u0159ebn\u00ed dani, p\u0159\u00edpadn\u011b po\u0159\u00edzen\u00ed nov\u00e9ho dopravn\u00edho prost\u0159edku, proto\u017ee to je p\u0159edm\u011btem dan\u011b v\u017edy.<\/p>\n\n\n\n<p>Samoz\u0159ejm\u011b i tady naraz\u00edte na spoustu v\u00fdjimek. Proto je v\u017edy dobr\u00e9 obr\u00e1tit se na p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad nebo na <a href=\"https:\/\/www.freelance.cz\/freelanceri\/pravo-dane\" target=\"_blank\" rel=\"noopener\" title=\"\">da\u0148ov\u00e9ho poradce<\/a>, abyste nic nepodcenili.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se st\u00e1t identifikovanou osobou<\/h2>\n\n\n\n<p>IO se jako podnikatel a nepl\u00e1tce DPH st\u00e1v\u00e1te automaticky po spln\u011bn\u00ed podm\u00ednek, tedy po prodeji slu\u017eeb do zahrani\u010d\u00ed nebo n\u00e1kupu slu\u017eeb \u010di zbo\u017e\u00ed ze zahrani\u010d\u00ed nad ur\u010den\u00fd limit. <strong>Jako IO se mus\u00edte registrovat do 15 kalend\u00e1\u0159n\u00edch dn\u00ed od doby, kdy v\u00e1m vznikla tato povinnost<\/strong>.<\/p>\n\n\n\n<p>Zaregistrovat se ale m\u016f\u017eete i dobrovoln\u011b p\u0159edem. A to na <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\">da\u0148ov\u00e9m port\u00e1le Finan\u010dn\u00ed spr\u00e1vy<\/a>. T\u00fdkat se v\u00e1s bude polo\u017eka <em>Registrace<\/em>, kterou najdete mezi ostatn\u00edmi elektronick\u00fdmi formul\u00e1\u0159i. V&nbsp;registraci vyberte <em>P\u0159ihl\u00e1\u0161ka k registraci k dani z p\u0159idan\u00e9 hodnoty platn\u00e1 od 1. 1. 2015<\/em>. S&nbsp;vypln\u011bn\u00edm formul\u00e1\u0159e v\u00e1m pom\u016f\u017ee pr\u016fvodce, kter\u00e9ho doporu\u010dujeme zapnout.<\/p>\n\n\n\n<p><strong>TIP<\/strong>: I kdy\u017e se IO stanete automaticky po n\u00e1kupu nebo prodeji slu\u017eby\/zbo\u017e\u00ed, je pot\u0159eba registraci neopomenout. Bez p\u0159ihl\u00e1\u0161en\u00ed v\u00e1m toti\u017e hroz\u00ed sankce.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00fd je rozd\u00edl mezi identifikovanou osobou a pl\u00e1tcem DPH?<\/h2>\n\n\n\n<p>IO je speci\u00e1ln\u00ed forma pl\u00e1tce DPH a m\u00e1 tak svoje specifika. Shr\u0148me si ta nejpodstatn\u011bj\u0161\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>U tuzemsk\u00fdch transakc\u00edch se IO chov\u00e1 jako nepl\u00e1tce DPH.<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 pouze tehdy, kdy\u017e j\u00ed ve zda\u0148ovac\u00edm obdob\u00ed (kalend\u00e1\u0159n\u00ed m\u011bs\u00edc) vznikla povinnost da\u0148 p\u0159iznat. Pokud povinnost nevznikla, nen\u00ed pot\u0159eba pod\u00e1vat tzv. nulov\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, jako je tomu u pl\u00e1tc\u016f DPH.<\/li>\n\n\n\n<li>IO nem\u00e1 n\u00e1rok uplatnit si odpo\u010det dan\u011b u nakoupen\u00fdch n\u00e1klad\u016f jako to mohou d\u011blat pl\u00e1tci DPH.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Povinnosti identifikovan\u00e9 osoby<\/h2>\n\n\n\n<p>Jako identifikovan\u00e1 osoba pod\u00e1v\u00e1te p\u0159izn\u00e1n\u00ed k&nbsp;DPH a souhrnn\u00e9 hl\u00e1\u0161en\u00ed. Zjednodu\u0161en\u011b by se dalo \u0159\u00edct, \u017ee p\u0159izn\u00e1n\u00ed k&nbsp;DPH pod\u00e1v\u00e1te p\u0159i n\u00e1kupu, souhrnn\u00e9 hl\u00e1\u0161en\u00ed pak p\u0159i prodeji. <strong>V\u017edy ale jen za m\u011bs\u00edc, kdy v\u00e1m tato povinnost vznikla, a to<\/strong> <strong>do 25. dne n\u00e1sleduj\u00edc\u00edho m\u011bs\u00edce<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159izn\u00e1n\u00ed k&nbsp;DPH<\/h3>\n\n\n\n<p>Pro p\u0159izn\u00e1n\u00ed dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty slou\u017e\u00ed typizovan\u00fd formul\u00e1\u0159, kter\u00fd najdete na <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\" title=\"\">da\u0148ov\u00e9m port\u00e1le Finan\u010dn\u00ed spr\u00e1vy<\/a>. Jedn\u00e1 se o formul\u00e1\u0159 <em>P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty platn\u00e9 od 1. 1. 2011<\/em>, kter\u00fd najdete pod z\u00e1lo\u017ekou <em>Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty<\/em>. Formul\u00e1\u0159 pod\u00e1v\u00e1te v\u00fdhradn\u011b elektronicky p\u0159\u00edmo p\u0159es port\u00e1l, p\u0159\u00edpadn\u011b p\u0159es datovou schr\u00e1nku.<\/p>\n\n\n\n<p><strong>P\u0159izn\u00e1n\u00ed k&nbsp;DPH pod\u00e1v\u00e1te pouze za ty m\u011bs\u00edce, kdy v\u00e1m vznikla da\u0148ov\u00e1 povinnost. Jedn\u00e1 se o tyto p\u0159\u00edpady:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>n\u00e1kup zbo\u017e\u00ed z\u00a0jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU,<\/li>\n\n\n\n<li>n\u00e1kup slu\u017eeb od dodavatele se s\u00eddlem v\u00a0zahrani\u010d\u00ed,<\/li>\n\n\n\n<li>n\u00e1kup v\u00a0r\u00e1mci t\u0159\u00edstrann\u00e9ho obchodu EU,<\/li>\n\n\n\n<li>koup\u011b dopravn\u00edho prost\u0159edku, kter\u00fd do \u010cR dovezete z\u00a0jin\u00e9ho st\u00e1tu.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Souhrnn\u00e9 hl\u00e1\u0161en\u00ed<\/h3>\n\n\n\n<p>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed najdete tak\u00e9 jako typizovan\u00fd formul\u00e1\u0159 na da\u0148ov\u00e9m port\u00e1le Finan\u010dn\u00ed spr\u00e1vy. Pod z\u00e1lo\u017ekou <em>Da\u0148 z&nbsp;p\u0159idan\u00e9 hodnoty<\/em> je pod n\u00e1zvem <em>Souhrnn\u00e9 hl\u00e1\u0161en\u00ed VIES<\/em>. T\u00fdk\u00e1 se v\u00e1s v\u017edy, kdy\u017e dan\u00fd m\u011bs\u00edc vystav\u00edte fakturu za sv\u00e9 slu\u017eby klientovi z&nbsp;EU, kter\u00fd je povinn\u00fd k&nbsp;DPH.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak je to s&nbsp;fakturami?<\/h2>\n\n\n\n<p>Faktury p\u0159ij\u00edman\u00e9 a pod\u00e1van\u00e9 IO maj\u00ed sv\u00e1 specifika.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159ijat\u00e9 faktury<\/h3>\n\n\n\n<p>P\u0159ijat\u00e1 faktura od dodavatele se s\u00eddlem mimo \u010cesko mus\u00ed obsahovat <strong>\u010d\u00e1stku bez DPH<\/strong>, <strong>va\u0161e<\/strong> <strong>DI\u010c<\/strong> a tak\u00e9 <strong>pozn\u00e1mku, \u017ee plat\u00ed p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost a da\u0148 odvede z\u00e1kazn\u00edk<\/strong> (reverse charge applicable). V&nbsp;p\u0159\u00edpad\u011b, \u017ee by na faktu\u0159e bylo uveden\u00e9 DPH, znamenalo by to pro v\u00e1s, \u017ee byste ho platili dvakr\u00e1t \u2013 jednou sv\u00e9mu dodavateli, podruh\u00e9 tuzemsk\u00e9 finan\u010dn\u00ed spr\u00e1v\u011b.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Odeslan\u00e9 faktury<\/h3>\n\n\n\n<p>V\u00e1mi vystaven\u00e1 faktura <strong>m\u00e1 podobu klasick\u00e9 faktury nepl\u00e1tce DPH<\/strong>. Tedy DPH na faktu\u0159e nen\u00ed uvedeno. Pouze je <strong>pot\u0159eba uv\u00e9st DI\u010c<\/strong> a do pozn\u00e1mky napsat \u201e<strong>p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost, da\u0148 odvede z\u00e1kazn\u00edk<\/strong>\u201c. \u0158ada faktura\u010dn\u00edch program\u016f um\u00ed v&nbsp;nastaven\u00ed tyto n\u00e1le\u017eitosti zobrazit automaticky, kdy\u017e zvol\u00edte vystaven\u00ed faktury do zahrani\u010d\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lze zru\u0161it status identifikovan\u00e9 osoby?<\/h2>\n\n\n\n<p>Registrace IO v\u00e1m automaticky zanikne, pokud se stanete pl\u00e1tcem DPH nebo pokud ukon\u010d\u00edte svou podnikatelskou \u010dinnost. D\u00e1le pak registraci m\u016f\u017ee zru\u0161it finan\u010dn\u00ed \u00fa\u0159ad. A to bu\u010f na z\u00e1klad\u011b vlastn\u00edho rozhodnut\u00ed, p\u0159\u00edpadn\u011b pak na z\u00e1klad\u011b va\u0161\u00ed \u017e\u00e1dosti. Tu m\u016f\u017eete podat, pokud v\u00e1m b\u011bhem 6 po sob\u011b jdouc\u00edch m\u011bs\u00edc\u016f nevznikla povinnost p\u0159iznat da\u0148 nebo podat souhrnn\u00e9 hl\u00e1\u0161en\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pojmy jako pl\u00e1tce a nepl\u00e1tce DPH v\u00e1s asi nezasko\u010d\u00ed. V&nbsp;podnik\u00e1n\u00ed ale existuje je\u0161t\u011b dal\u0161\u00ed mo\u017enost, a tou je identifikovan\u00e1 osoba. Zjist\u011bte, jestli se v\u00e1s povinnost registrace tak\u00e9 net\u00fdk\u00e1, p\u0159\u00edpadn\u011b rovnou&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.freelance.cz\/blog\/identifikovana-osoba-kdy-se-musim-jako-freelancer-registrovat-a-co-to-obnasi\/\">\u010c\u00edst d\u00e1le<span class=\"screen-reader-text\">Identifikovan\u00e1 osoba: Kdy se mus\u00edm jako freelancer registrovat a co to obn\u00e1\u0161\u00ed?<\/span><\/a><\/div>\n","protected":false},"author":8,"featured_media":1108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pro-freelancery","excerpt"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/comments?post=1107"}],"version-history":[{"count":2,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1107\/revisions"}],"predecessor-version":[{"id":1545,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/posts\/1107\/revisions\/1545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media\/1108"}],"wp:attachment":[{"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/media?parent=1107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/categories?post=1107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.freelance.cz\/blog\/wp-json\/wp\/v2\/tags?post=1107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}