{"id":205090,"date":"2025-08-28T08:13:09","date_gmt":"2025-08-28T06:13:09","guid":{"rendered":"https:\/\/asdgroupcustoms.com\/faq-learn-more-about-the-impacts-of-the-removal-of-one-off-fiscal-representation\/"},"modified":"2026-02-03T17:17:06","modified_gmt":"2026-02-03T16:17:06","slug":"faq-learn-more-about-the-impacts-of-the-removal-of-one-off-fiscal-representation","status":"publish","type":"post","link":"https:\/\/asdgroupcustoms.com\/cz\/faq-learn-more-about-the-impacts-of-the-removal-of-one-off-fiscal-representation\/","title":{"rendered":"FAQ \u2013 Dal\u0161\u00ed informace o dopadech zru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed"},"content":{"rendered":"\n

Od 1. ledna 2026 ji\u017e nebude ve Francii povoleno jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed<\/a><\/strong>. Tato zm\u011bna se t\u00fdk\u00e1 p\u0159edev\u0161\u00edm spole\u010dnost\u00ed usazen\u00fdch mimo Evropskou unii, kter\u00e9 nyn\u00ed budou povinny registrovat se k DPH a plnit sv\u00e9 da\u0148ov\u00e9 povinnosti p\u0159\u00edmo<\/strong>. Zru\u0161en\u00ed tohoto re\u017eimu m\u00e1 dopady na celn\u00ed postupy, zejm\u00e9na pokud jde o volbu mezi celn\u00edmi re\u017eimy 4000 a 4200, jako\u017e i na zav\u00e1d\u011bn\u00ed trval\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed.<\/p>\n\n

T\u00fdm expert\u016f ASD Group pom\u00e1h\u00e1 podnik\u016fm b\u011bhem t\u011bchto p\u0159echod\u016f, vy\u0159izuje v\u0161echny formality v\u010detn\u011b registrace k DPH a pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed<\/strong>, zaji\u0161\u0165uje soulad s p\u0159edpisy a prov\u00e1z\u00ed spole\u010dnosti aktualizovan\u00fdm pr\u00e1vn\u00edm r\u00e1mcem.<\/p>\n\n

Tato str\u00e1nka FAQ poskytuje komplexn\u00ed p\u0159ehled kl\u00ed\u010dov\u00fdch zm\u011bn, praktick\u00fdch doporu\u010den\u00ed a ofici\u00e1ln\u00edch pokyn\u016f francouzsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy, kter\u00e9 pom\u00e1haj\u00ed dovozc\u016fm s jistotou proch\u00e1zet nov\u00fdmi po\u017eadavky.<\/p>\n\n

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Kdy bude jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed zru\u0161eno?<\/h2><\/div><\/div>
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Od 1. ledna 2026 ji\u017e nebude jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed povoleno<\/strong>. Toto opat\u0159en\u00ed se zam\u011b\u0159uje na spole\u010dnosti neusazen\u00e9 v Evropsk\u00e9 unii, kter\u00e9 ji\u017e nebudou moci pou\u017e\u00edvat jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed k pln\u011bn\u00ed sv\u00fdch da\u0148ov\u00fdch povinnost\u00ed ve Francii.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Jak\u00e9 budou nov\u00e9 da\u0148ov\u00e9 povinnosti pro dovozce?<\/h2><\/div><\/div>
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Od 1. ledna 2026 budou spole\u010dnosti neusazen\u00e9 v EU, kter\u00e9 dov\u00e1\u017eej\u00ed, pot\u0159ebovat vlastn\u00ed \u010d\u00edslo DPH a pod\u00e1vat vlastn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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M\u00e1 zru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed dopad na celn\u00ed re\u017eim?<\/h2><\/div><\/div>
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Ne, odstran\u011bn\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed nem\u00e1 vliv na celn\u00ed re\u017eim<\/strong>. Re\u017eim 4000 (uvoln\u011bn\u00ed do voln\u00e9ho ob\u011bhu s platbou dovozn\u00ed DPH) a re\u017eim 4200 (uvoln\u011bn\u00ed do voln\u00e9ho ob\u011bhu s osvobozen\u00edm od DPH pod podm\u00ednkou intrakomunit\u00e1rn\u00edho dod\u00e1n\u00ed) z\u016fst\u00e1vaj\u00ed pln\u011b pou\u017eiteln\u00e9.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Kter\u00fd celn\u00ed re\u017eim by m\u011bl b\u00fdt preferov\u00e1n po zru\u0161en\u00ed p\u0159\u00edle\u017eitostn\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed?<\/h2><\/div><\/div>
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Co doporu\u010dujeme v ASD Group:Vzhledem k povinnosti b\u00fdt registrov\u00e1n k DPH ve Francii je vhodn\u011bj\u0161\u00ed pou\u017e\u00edvat re\u017eim 4000<\/strong>. V tomto re\u017eimu se toti\u017e DPH deklaruje p\u0159\u00edmo ve Francii, zat\u00edmco v re\u017eimu 4200<\/a> se operace prov\u00e1d\u00ed pod odlo\u017een\u00edm dan\u011b, co\u017e je situace mnohem citliv\u011bj\u0161\u00ed pro celn\u00ed a da\u0148ov\u00e9 org\u00e1ny.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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M\u00e1 zru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed finan\u010dn\u00ed dopad na re\u017eim 4000?<\/h2><\/div><\/div>
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Ne, nem\u00e1 \u017e\u00e1dn\u00fd finan\u010dn\u00ed dopad. Francie pou\u017e\u00edv\u00e1 mechanismus p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti DPH p\u0159i dovozu<\/a> (v angli\u010dtin\u011b), co\u017e znamen\u00e1, \u017ee pro dot\u010den\u00e9 spole\u010dnosti nevznikaj\u00ed \u017e\u00e1dn\u00e9 probl\u00e9my s cash flow nebo financov\u00e1n\u00edm DPH<\/strong>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Co specifikuje ofici\u00e1ln\u00ed komunik\u00e9 francouzsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy?<\/h2><\/div><\/div>
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Zde je p\u0159ehled kl\u00ed\u010dov\u00fdch bod\u016f z ofici\u00e1ln\u00ed komunikace francouzsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy, kter\u00e1 m\u00e1 objasnit da\u0148ov\u00e9 povinnosti dovozc\u016f.„Spr\u00e1va ud\u011blila v\u00fdjime\u010dn\u00e9 prodlou\u017een\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed prost\u0159ednictv\u00edm rozhodnut\u00ed zve\u0159ejn\u011bn\u00e9ho ve francouzsk\u00e9m \u00da\u0159edn\u00edm v\u011bstn\u00edku ve\u0159ejn\u00fdch financ\u00ed-dan\u011b dne 14. kv\u011btna 2025 (BOI-RES-TVA-000207) do 31. prosince 2025, aby umo\u017enila spole\u010dnostem usazen\u00fdm mimo Evropskou unii (EU) dokon\u010dit formality vy\u017eadovan\u00e9 zru\u0161en\u00edm tohoto re\u017eimu. Toto prodlou\u017een\u00ed je ur\u010deno zejm\u00e9na k tomu, aby tyto spole\u010dnosti mohly zav\u00e9st mand\u00e1t vy\u017eadovan\u00fd v re\u017eimu dovozn\u00edho agenta nebo prov\u00e9st formality registrace k DPH v r\u00e1mci trval\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed podle odd\u00edlu I \u010dl\u00e1nku 289 A francouzsk\u00e9ho V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho kodexu (CGI).“<\/em><\/p>\n<\/div><\/div><\/div>\n\n\n\n

<\/span><\/span>

Kter\u00e9 celn\u00ed postupy m\u016f\u017ee dovozce mimo EU pou\u017e\u00edt?<\/h2><\/div><\/div>
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Dovozce mimo EU si m\u016f\u017ee vybrat pou\u017eit\u00ed postupu 4000<\/strong> nebo postupu 4200<\/strong> se sv\u00fdm francouzsk\u00fdm \u010d\u00edslem DPH<\/strong>. Je v\u0161ak nezbytn\u00e9 spr\u00e1vn\u011b dokon\u010dit formality intrakomunit\u00e1rn\u00edho dod\u00e1n\u00ed (Intrastat<\/a>)<\/strong>, jinak m\u016f\u017ee b\u00fdt osvobozen\u00ed od DPH<\/strong> ztraceno. T\u00fdmy ASD Group Customs<\/strong> v\u00e1s podporuj\u00ed p\u0159i spr\u00e1v\u011b t\u011bchto povinn\u00fdch formalit.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

<\/span><\/span>

Jak\u00e9 slu\u017eby nab\u00edz\u00ed ASD Group v tomto kontextu?<\/h2><\/div><\/div>
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Na\u0161e t\u00fdmy da\u0148ov\u00fdch expert\u016f v ASD Group vy\u0159izuj\u00ed v\u0161echny formality, v\u010detn\u011b registrace k DPH<\/a>, m\u011bs\u00ed\u010dn\u00edch nebo periodick\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a hl\u00e1\u0161en\u00ed Intrastat.Pozn\u00e1mka: na spole\u010dnost je vy\u017eadov\u00e1n pouze jeden z\u00e1stupce, i kdy\u017e je zapojeno v\u00edce RDE (registrovan\u00fdch celn\u00edch z\u00e1stupc\u016f)<\/strong>.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n

P\u0159ipravte si registraci k DPH s ASD Group hned te\u010f!<\/h2>\n\n

Od 1. ledna 2026 mus\u00ed b\u00fdt v\u0161echny neevropsk\u00e9 firmy registrov\u00e1ny k DPH ve Francii, aby mohly nad\u00e1le importovat.<\/p>\n\n

ASD Group v\u00e1m m\u016f\u017ee pomoci s registrac\u00ed k DPH a zajistit tak bezpe\u010dn\u00fd pr\u016fb\u011bh va\u0161ich dovozn\u00edch a v\u00fdvozn\u00edch operac\u00ed v r\u00e1mci EU. Z\u00edsk\u00e1n\u00ed francouzsk\u00e9ho DI\u010c nen\u00ed omezen\u00ed \u2013 je to skute\u010dn\u00e1 p\u0159\u00edle\u017eitost rozv\u00edjet va\u0161e podnik\u00e1n\u00ed ve Francii!<\/strong><\/p>\n\n

\u00a0D\u016fle\u017eit\u00e9<\/strong><\/div><\/div><\/span>
Proces registrace m\u016f\u017ee trvat a\u017e 45 dn\u00ed. Za\u010dn\u011bte ihned, abyste p\u0159ede\u0161li celn\u00edm zpo\u017ed\u011bn\u00edm!<\/div><\/div><\/div><\/div><\/div>
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KONTAKTUJTE NA\u0160E EXPERTY HNED TE\u010e!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Od 1. ledna 2026 ji\u017e nebude ve Francii povoleno jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Tato zm\u011bna se t\u00fdk\u00e1 p\u0159edev\u0161\u00edm spole\u010dnost\u00ed usazen\u00fdch mimo Evropskou unii, kter\u00e9 nyn\u00ed budou povinny registrovat se k DPH a plnit sv\u00e9 da\u0148ov\u00e9 povinnosti p\u0159\u00edmo. Zru\u0161en\u00ed tohoto re\u017eimu m\u00e1 dopady na celn\u00ed postupy, zejm\u00e9na pokud jde o volbu mezi celn\u00edmi re\u017eimy 4000 a 4200, […]<\/p>\n","protected":false},"author":2,"featured_media":202702,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[106],"tags":[839,634,840],"country":[198,199],"class_list":["post-205090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-celni-sprava","tag-42-00-regime-cz","tag-dph","tag-one-off-fiscal-representation-cz","country-european-union-cz","country-france-cz"],"yoast_head":"\nZru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed ve Francii \u2013 Zm\u011bny v roce 2026 | ASD Group Customs<\/title>\n<meta name=\"description\" content=\"Od 1. ledna 2026 kon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed ve Francii. 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