{"id":5117,"date":"2021-07-14T08:29:47","date_gmt":"2021-07-14T06:29:47","guid":{"rendered":"https:\/\/www.srovnator.cz\/clanky\/ostatni\/prodej-firemniho-vozidla\/"},"modified":"2024-06-24T07:55:59","modified_gmt":"2024-06-24T05:55:59","slug":"prodej-firemniho-vozidla","status":"publish","type":"post","link":"https:\/\/www.srovnator.cz\/clanky\/prodej-firemniho-vozidla\/","title":{"rendered":"Prodej firemn\u00edho vozidla \u2013 \u00faskal\u00ed a mo\u017en\u00e9 varianty prodeje firemn\u00edho vozu"},"content":{"rendered":"

Podnik\u00e1n\u00ed a\u00a0automobil je\u00a0dnes dvojice, kter\u00e1\u00a0jde jen\u00a0st\u011b\u017e\u00ed odd\u011blit. V\u016fz zkr\u00e1tka k\u00a0podnik\u00e1n\u00ed neodmysliteln\u011b pat\u0159\u00ed a\u00a0je\u00a0velmi slo\u017eit\u00e9 si p\u0159edstavit firmu \u010di\u00a0podnikatele bez firemn\u00edho vozu. A\u00a0v\u011bt\u0161ina podnikatelsk\u00fdch voz\u016f b\u00fdvaj\u00ed \u201efunglovky\u201c. Ka\u017ed\u00e9mu vozu se\u00a0ale jednou nach\u00fdl\u00ed \u010das a\u00a0d\u0159\u00edve nebo pozd\u011bji zm\u011bn\u00ed majitele \u2013 firemn\u00ed vozy nevyj\u00edmaje. Prodej firemn\u00edho vozu je\u00a0trochu komplexn\u011bj\u0161\u00ed z\u00e1le\u017eitost a\u00a0p\u0159in\u00e1\u0161\u00ed s\u00a0sebou \u00faskal\u00ed, kter\u00e1\u00a0je\u00a0nutn\u00e9 br\u00e1t v\u00a0potaz. Na\u00a0co\u00a0si d\u00e1t p\u0159i\u00a0prodeji firemn\u00edho vozu pozor a\u00a0jak firemn\u00ed v\u016fz sv\u011b\u0159it do\u00a0rukou nov\u00e9mu majiteli bez v\u011bt\u0161\u00edch v\u00fdloh?<\/strong><\/p>\n\"Prodej\n

Osvobozen\u00ed z\u00a0da\u0148ov\u00fdch povinnost\u00ed<\/h2>\n

Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty je\u00a0to\u00a0hlavn\u00ed, nad\u00a0\u010d\u00edm je\u00a0nutn\u00e9 se\u00a0p\u0159i\u00a0prodeji firemn\u00edho vozu zamyslet. V\u00a0b\u011b\u017en\u00e9m \u017eivot\u011b nezat\u00ed\u017een\u00e9m podnikatelskou \u010dinnost\u00ed jsou p\u0159\u00edjmy z\u00a0prodeje movit\u00fdch v\u011bc\u00ed od\u00a0da\u0148ov\u00fdch povinnost\u00ed osvobozeny \u2013 existuj\u00ed zde v\u0161ak ur\u010dit\u00e9 v\u00fdjimky. V\u00fdjimky se\u00a0bohu\u017eel t\u00fdkaj\u00ed motorov\u00fdch vozidel \u2013 nep\u0159ekro\u010d\u00ed-li doba mezi koup\u00ed a\u00a0prodejem motorov\u00e9ho vozidla jeden rok, prodejce nen\u00ed osvobozen od\u00a0sv\u00fdch da\u0148ov\u00fdch povinnost\u00ed souvisej\u00edc\u00edch s\u00a0prodejem. Jeden rok je\u00a0ale rozumn\u00e1 doba a\u00a0nejsp\u00ed\u0161 je\u00a0jen\u00a0m\u00e1lo lid\u00ed, kte\u0159\u00ed si koup\u00ed v\u016fz a\u00a0d\u0159\u00edv, ne\u017e za\u00a0rok jej op\u011bt prodaj\u00ed. Podnikatel\u00e9 to\u00a0ale maj\u00ed slo\u017eit\u011bj\u0161\u00ed.<\/p>\n

Pokud byl\u00a0motorov\u00fd v\u016fz za\u0159azen do\u00a0obchodn\u00edho majetku podnikatele \u2013 byl\u00a0tedy po\u0159\u00edzen v\u00a0r\u00e1mci podnik\u00e1n\u00ed a\u00a0bylo z\u00a0po\u0159izovac\u00ed ceny ode\u010dteno DPH \u2013, je\u00a0nutn\u00e9 jej nejprve vy\u0159adit z\u00a0majetku. Vy\u0159azen\u00ed z\u00a0majetku ale nesta\u010d\u00ed \u2013 podnikatel pak mus\u00ed \u010dekat dal\u0161\u00edch p\u011bt let, aby\u00a0v\u016fz mohl prodat a\u00a0z\u00e1rove\u0148 byl\u00a0(alespo\u0148 \u010d\u00e1ste\u010dn\u011b) osvobozen\u00fd od\u00a0da\u0148ov\u00fdch povinnost\u00ed s\u00a0prodejem firemn\u00edho vozu souvisej\u00edc\u00edch.<\/p>\n

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