{"id":13094,"date":"2024-02-29T13:48:01","date_gmt":"2024-02-29T12:48:01","guid":{"rendered":"https:\/\/mol-logistics.eu\/?p=13094"},"modified":"2024-12-05T13:03:20","modified_gmt":"2024-12-05T12:03:20","slug":"jedinecne-danove-a-celni-vyhody-v-nizozemsku","status":"publish","type":"post","link":"https:\/\/mol-logistics.eu\/cs\/jedinecne-danove-a-celni-vyhody-v-nizozemsku\/","title":{"rendered":"Da\u0148ov\u00e9 a celn\u00ed v\u00fdhody v Nizozemsku"},"content":{"rendered":"<p>Nizozemsk\u00fd da\u0148ov\u00fd a celn\u00ed syst\u00e9m usnad\u0148uje dovoz a v\u00fdvoz. Z toho, \u017ee \u00fa\u0159ady maj\u00ed k dispozici rychl\u00e9 a bezpe\u010dn\u00e9 obchodn\u00ed cesty, t\u011b\u017e\u00ed spole\u010dnosti, kter\u00e9 v Evrop\u011b podnikaj\u00ed prost\u0159ednictv\u00edm Nizozemska. Procesy zalo\u017een\u00e9 na vz\u00e1jemn\u00fdch dohod\u00e1ch a syst\u00e9mu licenc\u00ed EU zjednodu\u0161uj\u00ed ov\u011b\u0159ov\u00e1n\u00ed dokument\u016f a minimalizuj\u00ed byrokracii a celn\u00ed kontroly. MOL Logistics [...] <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">MOL Logistics celn\u00ed slu\u017eby<\/h2>\n\n\n\n<p>Spole\u010dnost MOL Logistics disponuje rozs\u00e1hl\u00fdm portfoliem licenc\u00ed, kter\u00e9 n\u00e1m umo\u017e\u0148uj\u00ed poskytovat z\u00e1kazn\u00edk\u016fm r\u016fzn\u00e9 slu\u017eby souvisej\u00edc\u00ed s dopravou a celn\u00edmi formalitami. V tomto \u010dl\u00e1nku budou bl\u00ed\u017ee pops\u00e1ny n\u00e1sleduj\u00edc\u00ed \u010dinnosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Celn\u00ed skladov\u00e1n\u00ed<\/li>\n\n\n\n<li>Da\u0148ov\u00e9 zastoupen\u00ed pro DPH splatnou p\u0159i dovozu<\/li>\n\n\n\n<li>Automatizovan\u00e9 celn\u00ed postupy<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Celn\u00ed skladov\u00e1n\u00ed: v\u00edce finan\u010dn\u00edho prostoru<\/h3>\n\n\n\n<p>P\u0159i dovozu zbo\u017e\u00ed do Evropsk\u00e9 unie (EU) vznik\u00e1 povinnost uhradit DPH a dal\u0161\u00ed dovozn\u00ed poplatky. Nen\u00ed probl\u00e9m, pokud je zbo\u017e\u00ed dod\u00e1no p\u0159\u00edmo z\u00e1kazn\u00edkovi v EU. Pokud v\u0161ak zbo\u017e\u00ed bu\u010f nen\u00ed p\u0159\u00edmo po\u017eadov\u00e1no, nebo dokonce je\u0161t\u011b nen\u00ed fakticky prod\u00e1no, maj\u00ed tyto n\u00e1klady dopad na va\u0161i finan\u010dn\u00ed situaci.<\/p>\n\n\n\n<p>\u0158e\u0161en\u00edm je skladov\u00e1n\u00ed v celn\u00edm skladu. Uskladn\u011bn\u00ed zbo\u017e\u00ed v \"celn\u00edm re\u017eimu\" pozastavuje platbu a\u017e do okam\u017eiku, kdy je zbo\u017e\u00ed skute\u010dn\u011b dod\u00e1no na m\u00edsto ur\u010den\u00ed v EU. Doba skladov\u00e1n\u00ed nen\u00ed nijak omezena. Alternativn\u011b m\u016f\u017ee b\u00fdt zbo\u017e\u00ed propu\u0161t\u011bno ze skladu tak\u00e9 pomoc\u00ed celn\u00edho p\u0159epravn\u00edho dokladu pro dod\u00e1n\u00ed na libovoln\u00e9 m\u00edsto ur\u010den\u00ed. T\u00edm se odpov\u011bdnost za skute\u010dn\u00e9 m\u00edsto a okam\u017eik dovozu p\u0159esouv\u00e1 na p\u0159ij\u00edmaj\u00edc\u00ed stranu. Zbo\u017e\u00ed lze tak\u00e9 dov\u00e9zt mimo \u00fazem\u00ed EU, co\u017e znamen\u00e1, \u017ee se nakonec nic neplat\u00ed ani se kv\u016fli tomu nemus\u00ed vym\u00e1hat zp\u011bt. Tato flexibilita m\u016f\u017ee podnikatel\u016fm mimo EU p\u0159in\u00e9st zna\u010dn\u00e9 v\u00fdhody v oblasti pen\u011b\u017en\u00edch tok\u016f.<\/p>\n\n\n\n<p>Stru\u010dn\u011b \u0159e\u010deno: uskladn\u011bn\u00edm zbo\u017e\u00ed v celn\u00edm skladu lze odlo\u017eit platbu cla do doby, ne\u017e bude zn\u00e1m kupuj\u00edc\u00ed. Pokud je zbo\u017e\u00ed ur\u010deno k dod\u00e1n\u00ed kupuj\u00edc\u00edm mimo EU, DPH p\u0159i dovozu a clo se v\u016fbec neplat\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Da\u0148ov\u00e9 zastoupen\u00ed se syst\u00e9mem odkladu DPH<\/h3>\n\n\n\n<p>Na rozd\u00edl od v\u011bt\u0161iny ostatn\u00edch \u010dlensk\u00fdch st\u00e1t\u016f EU zavedlo Nizozemsko syst\u00e9m, kter\u00fd umo\u017e\u0148uje odklad DPH p\u0159i dovozu. Nam\u00edsto placen\u00ed DPH p\u0159i dovozu zbo\u017e\u00ed do voln\u00e9ho ob\u011bhu v EU lze DPH odlo\u017eit do pravideln\u00e9ho p\u0159izn\u00e1n\u00ed k DPH. V tomto pravideln\u00e9m p\u0159izn\u00e1n\u00ed k DPH mus\u00ed b\u00fdt DPH p\u0159i dovozu p\u0159izn\u00e1na, ale tato \u010d\u00e1stka m\u016f\u017ee b\u00fdt ode\u010dtena ve stejn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Se\u010dteno a podtr\u017eeno: p\u0159i dovozu nedoch\u00e1z\u00ed ke skute\u010dn\u00e9mu placen\u00ed DPH. Z toho vypl\u00fdv\u00e1 zna\u010dn\u00e1 v\u00fdhoda pro pen\u011b\u017en\u00ed toky.<\/p>\n\n\n\n<p>V z\u00e1sad\u011b pouze nizozem\u0161t\u00ed podnikatel\u00e9 nebo zahrani\u010dn\u00ed podnikatel\u00e9 se st\u00e1lou provozovnou v Nizozemsku mohou po\u017e\u00e1dat o pot\u0159ebnou licenci pro tento odklad. Aby v\u0161ak zahrani\u010dn\u00ed spole\u010dnosti, kter\u00e9 nemaj\u00ed s\u00eddlo v Nizozemsku, mohly tohoto syst\u00e9mu vyu\u017e\u00edvat, mohou pro \u00fa\u010dely DPH jmenovat da\u0148ov\u00e9ho z\u00e1stupce v Nizozemsku. Existuj\u00ed dva typy zastoupen\u00ed. Z\u00e1kladn\u00ed verze, kdy zbo\u017e\u00ed, kter\u00e9 je dovezeno, mus\u00ed b\u00fdt n\u00e1sledn\u011b prod\u00e1no a p\u0159epraveno kupuj\u00edc\u00edmu kdekoli v EU. Roz\u0161\u00ed\u0159en\u00e1 verze usnad\u0148uje tak\u00e9 n\u00e1kupy z EU a skladov\u00e1n\u00ed proclen\u00e9ho zbo\u017e\u00ed. P\u0159\u00edpadn\u00e9 clo je zaplaceno, ale DPH je odlo\u017eena v r\u00e1mci da\u0148ov\u00e9ho z\u00e1znamu a \u010dek\u00e1 na prodej. Stejn\u011b jako u celn\u00edho skladu nen\u00ed doba skladov\u00e1n\u00ed omezena.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Automatizovan\u00e9 celn\u00ed postupy<\/h3>\n\n\n\n<p>Ve\u0161ker\u00e1 komunikace s nizozemskou celn\u00ed spr\u00e1vou prob\u00edh\u00e1 digit\u00e1ln\u011b prost\u0159ednictv\u00edm platformy, kterou poskytuj\u00ed. V r\u00e1mci t\u011bchto syst\u00e9m\u016f je v\u011bt\u0161ina rozhodnut\u00ed automatizov\u00e1na na z\u00e1klad\u011b zabudovan\u00e9 inteligence. D\u00edky tomu je schvalov\u00e1n\u00ed rychl\u00e9 a n\u00e1kladn\u00e1 zpo\u017ed\u011bn\u00ed jsou minimalizov\u00e1na. <\/p>\n\n\n\n<p>Ot\u00e1zky: ptejte se <a href=\"mailto:l.kievit@mol-logistics.nl\">Leon Kievit,<\/a> Mana\u017eer pro dodr\u017eov\u00e1n\u00ed celn\u00edch p\u0159edpis\u016f<\/p>","protected":false},"excerpt":{"rendered":"<p>Nizozemsk\u00fd da\u0148ov\u00fd a celn\u00ed syst\u00e9m usnad\u0148uje dovoz a v\u00fdvoz. Z toho, \u017ee \u00fa\u0159ady maj\u00ed k dispozici rychl\u00e9 a bezpe\u010dn\u00e9 obchodn\u00ed cesty, t\u011b\u017e\u00ed spole\u010dnosti, kter\u00e9 v Evrop\u011b podnikaj\u00ed prost\u0159ednictv\u00edm Nizozemska. Procesy zalo\u017een\u00e9 na vz\u00e1jemn\u00fdch dohod\u00e1ch a syst\u00e9mu licenc\u00ed EU zjednodu\u0161uj\u00ed ov\u011b\u0159ov\u00e1n\u00ed dokument\u016f a minimalizuj\u00ed byrokracii a celn\u00ed kontroly. MOL Logistics [...]<\/p>","protected":false},"author":9,"featured_media":3300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"countries":[9],"eigen-foto":[117],"offices":[],"class_list":["post-13094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","countries-netherlands","eigen-foto-nee"],"acf":[],"_links":{"self":[{"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/posts\/13094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/comments?post=13094"}],"version-history":[{"count":4,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/posts\/13094\/revisions"}],"predecessor-version":[{"id":13102,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/posts\/13094\/revisions\/13102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/media\/3300"}],"wp:attachment":[{"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/media?parent=13094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/categories?post=13094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/tags?post=13094"},{"taxonomy":"countries","embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/countries?post=13094"},{"taxonomy":"eigen-foto","embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/eigen-foto?post=13094"},{"taxonomy":"offices","embeddable":true,"href":"https:\/\/mol-logistics.eu\/cs\/wp-json\/wp\/v2\/offices?post=13094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}