{"id":205092,"date":"2025-08-20T14:53:51","date_gmt":"2025-08-20T12:53:51","guid":{"rendered":"https:\/\/asdgroupcustoms.com\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/"},"modified":"2026-02-03T17:05:52","modified_gmt":"2026-02-03T16:05:52","slug":"jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti","status":"publish","type":"post","link":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/","title":{"rendered":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 \u2013 co mus\u00ed v\u011bd\u011bt mimoevropsk\u00e9 spole\u010dnosti"},"content":{"rendered":"\n<p><strong>Z\u00e1kon o financ\u00edch na rok 2025<\/strong> potvrzuje zru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed pro dovoz pod <a href=\"https:\/\/www.asd-int.com\/cs\/zruseni-rezimu-4200-co-se-meni-od-1-ledna-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">celn\u00edm re\u017eimem 42<\/a>, mechanismus \u0161iroce vyu\u017e\u00edvan\u00fd mimoevropsk\u00fdmi spole\u010dnostmi, v\u010detn\u011b t\u011bch z Velk\u00e9 Brit\u00e1nie. <a href=\"https:\/\/www.asd-int.com\/en\/abolition-of-the-4200-regime-what-changes-from-1-january-2026\/\">Tato zm\u011bna vstoup\u00ed v platnost <strong>31. prosince 2025<\/strong><\/a>, co\u017e dot\u010den\u00fdm podnik\u016fm poskytne n\u011bkolik m\u011bs\u00edc\u016f na p\u0159\u00edpravu.<\/p>\n\n<h2 class=\"wp-block-heading\">Co to znamen\u00e1 v praxi?<\/h2>\n\n<p>Re\u017eim jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed, stanoven\u00fd v <strong>\u010dl\u00e1nku 289 A III francouzsk\u00e9ho V\u0161eobecn\u00e9ho da\u0148ov\u00e9ho \u0159\u00e1du (CGI)<\/strong>, se ru\u0161\u00ed. Registrovan\u00ed celn\u00ed z\u00e1stupci ji\u017e nebudou moci pou\u017e\u00edvat sv\u00e9 vlastn\u00ed DI\u010c k vystupov\u00e1n\u00ed jako jednor\u00e1zov\u00ed da\u0148ov\u00ed z\u00e1stupci pro mimounijn\u00ed spole\u010dnosti dov\u00e1\u017eej\u00edc\u00ed pod celn\u00edm re\u017eimem 42.<\/p>\n\n<p>V d\u016fsledku toho budou mimoevropsk\u00e9 podniky nyn\u00ed muset:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Zaregistrovat se k DPH ve Francii<\/strong>;<\/li>\n\n\n\n<li><strong>Pod\u00e1vat vlastn\u00ed p\u0159izn\u00e1n\u00ed k DPH<\/strong>.<\/li>\n<\/ul>\n\n<p><a href=\"https:\/\/www.asd-int.com\/cs\/mandat-danovy\/\" target=\"_blank\" rel=\"noopener\">Nov\u00fd re\u017eim da\u0148ov\u00e9ho agenta<\/a> podle <strong>\u010dl\u00e1nku 289 A bis<\/strong> <strong>nezahrnuje<\/strong> dovoz pod celn\u00edm re\u017eimem 42 00, tak\u017ee jej nelze pou\u017e\u00edt jako alternativu.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-81asx\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-81asx \">\r\n<div class=\"eb-notice-wrapper eb-notice-81asx\" data-id=\"eb-notice-81asx\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">Prodlou\u017een\u00e1 lh\u016fta<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">P\u016fvodn\u011b m\u011bla tato zm\u011bna vstoupit v platnost 1. ledna 2025. Rozhodnut\u00ed o DPH ze dne 14. kv\u011btna 2025 odlo\u017eilo lh\u016ftu na 31. prosince 2025, co\u017e mimoevropsk\u00fdm podnik\u016fm poskytne dodate\u010dn\u00fd \u010das na spln\u011bn\u00ed po\u017eadavk\u016f.ping on all orders<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">P\u0159\u00edm\u00e9 dopady na mimoevropsk\u00e9 spole\u010dnosti<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Mus\u00ed z\u00edskat <strong>francouzsk\u00e9 DI\u010c pro DPH<\/strong> a pod\u00e1vat vlastn\u00ed p\u0159izn\u00e1n\u00ed k DPH.<\/li>\n\n\n\n<li>Nov\u00fd re\u017eim da\u0148ov\u00e9ho agenta (\u010dl\u00e1nek 289 A bis) se <strong>nevztahuje<\/strong> na dovoz pod re\u017eimem 42.<\/li>\n\n\n\n<li>Britsk\u00e9 spole\u010dnosti a dal\u0161\u00ed mimounijn\u00ed podniky by m\u011bly <strong>zaregistrovat se k DPH ve Francii p\u0159ed 31. prosincem 2025<\/strong>, aby mohly pokra\u010dovat v dovozu pod <strong>Incoterm DDP<\/strong>.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Jak fungoval re\u017eim 42 s jednor\u00e1zov\u00fdm da\u0148ov\u00fdm zastoupen\u00edm<\/h2>\n\n<p>P\u0159\u00edklad: Britsk\u00e1 spole\u010dnost prod\u00e1v\u00e1 zbo\u017e\u00ed \u0161pan\u011blsk\u00e9mu klientovi pod Incoterm DDP. Zbo\u017e\u00ed je procleno ve Francii, p\u0159i\u010dem\u017e britsk\u00e1 spole\u010dnost je ofici\u00e1ln\u00edm dovozcem, a pot\u00e9 okam\u017eit\u011b odesl\u00e1no \u0161pan\u011blsk\u00e9mu z\u00e1kazn\u00edkovi.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"902\" height=\"770\" src=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg\" alt=\"\" class=\"wp-image-200877\" srcset=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg 902w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-300x256.jpg 300w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-768x656.jpg 768w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/figure>\n\n<h3 class=\"wp-block-heading\"><strong>Podm\u00ednky pro osvobozen\u00ed od DPH p\u0159i dovozu:<\/strong><\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Dovezen\u00e9 zbo\u017e\u00ed mus\u00ed b\u00fdt odesl\u00e1no do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU (nap\u0159. \u0160pan\u011blska) pod re\u017eimem 42.<\/li>\n\n\n\n<li>Ofici\u00e1ln\u00edm dovozcem ve Francii mus\u00ed b\u00fdt prod\u00e1vaj\u00edc\u00ed (nap\u0159. britsk\u00e1 spole\u010dnost).<\/li>\n\n\n\n<li>Odesl\u00e1n\u00ed v r\u00e1mci EU mus\u00ed n\u00e1sledovat bezprost\u0159edn\u011b po dovozu (v praxi max. 48 hodin).<\/li>\n\n\n\n<li>Dovozce mus\u00ed poskytnout celn\u00edm org\u00e1n\u016fm d\u016fkaz o p\u0159eprav\u011b v r\u00e1mci EU.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\"><strong>Role jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho z\u00e1stupce<\/strong><\/h3>\n\n<p>A\u017e do 31. prosince 2025 mohla britsk\u00e1 spole\u010dnost jmenovat jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho z\u00e1stupce (nap\u0159. <strong><a href=\"https:\/\/asdgroupcustoms.com\/cz\/o-asd-group-customs\/\">ASD Group<\/a><\/strong>), kter\u00fd pou\u017e\u00edval sv\u00e9 vlastn\u00ed DI\u010c v celn\u00ed deklaraci. Tento z\u00e1stupce tak\u00e9 zaji\u0161\u0165oval v\u0161echny povinnosti da\u0148ov\u00e9ho v\u00fdkaznictv\u00ed, v\u010detn\u011b:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>DPH<\/li>\n\n\n\n<li>Seznamy prodeje v EU<\/li>\n\n\n\n<li>Intrastat<\/li>\n<\/ul>\n\n<p>Toto uspo\u0159\u00e1d\u00e1n\u00ed umo\u017e\u0148ovalo mimounijn\u00edm spole\u010dnostem <strong>vyhnout se registraci k DPH ve Francii<\/strong> a sn\u00ed\u017eit administrativn\u00ed n\u00e1klady.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-t4dx0\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-t4dx0 \">\r\n<div class=\"eb-notice-wrapper eb-notice-t4dx0\" data-id=\"eb-notice-t4dx0\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">D\u016fle\u017eit\u00e9<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">Od 1. ledna 2026 to ji\u017e nebude mo\u017en\u00e9. Britsk\u00e9 spole\u010dnosti se mus\u00ed zaregistrovat p\u0159\u00edmo u francouzsk\u00fdch da\u0148ov\u00fdch \u00fa\u0159ad\u016f a z\u00edskat francouzsk\u00e9 DI\u010c pro DPH, aby mohly v t\u011bchto operac\u00edch pokra\u010dovat.<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">Pro\u010d re\u017eim 42 ztrat\u00ed svou p\u0159ita\u017elivost po roce 2025<\/h2>\n\n<p>Od 1. ledna 2022 se roz\u0161\u00ed\u0159ilo <strong>samovym\u011b\u0159en\u00ed DPH z dovozu<\/strong> pod re\u017eimem 40. To umo\u017e\u0148uje dovoz do Francie <strong>da\u0148ov\u011b neutr\u00e1ln\u00edm zp\u016fsobem<\/strong>, s simult\u00e1nn\u00edm vyb\u00edr\u00e1n\u00edm a odpo\u010dtem v p\u0159izn\u00e1n\u00ed k francouzsk\u00e9 DPH, co\u017e \u010din\u00ed re\u017eim 42 m\u00e9n\u011b v\u00fdhodn\u00fdm.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Omezen\u00ed re\u017eimu 42 po reform\u011b<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Nefranouzsk\u00e9 spole\u010dnosti (zejm\u00e9na ty z Velk\u00e9 Brit\u00e1nie) se d\u0159\u00edve mohly vyhnout registraci k DPH ve Francii.<\/li>\n\n\n\n<li>Od 1. ledna 2026 bude <strong>registrace k DPH ve Francii povinn\u00e1<\/strong> pro dovoz pod re\u017eimem 42.<\/li>\n\n\n\n<li>Re\u017eim 40 ji\u017e poskytuje <strong>zjednodu\u0161en\u00fd mechanismus neutr\u00e1ln\u00ed z hlediska cash flow<\/strong>, bez p\u0159edchoz\u00edch celn\u00edch plateb.<\/li>\n<\/ul>\n\n<p><strong>Z\u00e1v\u011br<\/strong><br\/>Re\u017eim 42 ji\u017e nebude pro mimoevropsk\u00e9 podniky atraktivn\u00ed. Pou\u017e\u00edv\u00e1n\u00ed <strong>re\u017eimu 40 p\u0159\u00edmo<\/strong> bude pro dovoz jednodu\u0161\u0161\u00ed a konzistentn\u011bj\u0161\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak se mohou britsk\u00e9 spole\u010dnosti p\u0159ipravit<\/h2>\n\n<p><strong>Od roku 2026 zahrnuj\u00ed alternativy k re\u017eimu 42:<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Z\u00edskat francouzsk\u00e9 DI\u010c pro DPH:<\/strong> Povinn\u00e9 pro dovoz pod re\u017eimem 42.<\/li>\n\n\n\n<li><strong>Upravit dovozn\u00ed procesy:<\/strong> Prov\u011b\u0159it logistiku, aby vyhovovala nov\u00fdm po\u017eadavk\u016fm, v\u010detn\u011b dod\u00e1vek v r\u00e1mci EU.<\/li>\n\n\n\n<li><strong>Pro\u0161kolit zam\u011bstnance:<\/strong> Zajistit, aby t\u00fdmy rozum\u011bly nov\u00fdm da\u0148ov\u00fdm a celn\u00edm pravidl\u016fm.<\/li>\n\n\n\n<li><strong>Konzultovat s odborn\u00edky:<\/strong> Da\u0148ov\u00ed nebo celn\u00ed poradci v\u00e1m mohou pomoci vyhnout se n\u00e1kladn\u00fdm chyb\u00e1m.<\/li>\n\n\n\n<li><strong>Aktualizovat \u00fa\u010detn\u00ed syst\u00e9my:<\/strong> Zahrnout nov\u00e9 povinnosti k DPH pro hladk\u00e9 transakce v r\u00e1mci EU.<\/li>\n\n\n\n<li><strong>Informovat klienty a partnery:<\/strong> Sd\u011blit nadch\u00e1zej\u00edc\u00ed zm\u011bny, aby byl zaji\u0161t\u011bn hladk\u00fd p\u0159echod.<\/li>\n\n\n\n<li><strong>Posoudit finan\u010dn\u00ed dopad:<\/strong> P\u0159izp\u016fsobit obchodn\u00ed strategii nov\u00fdm p\u0159edpis\u016fm.<\/li>\n\n\n\n<li><strong>Vyu\u017e\u00edt obchodn\u00ed p\u0159\u00edle\u017eitosti ve Francii:<\/strong> Z\u00edsk\u00e1n\u00ed francouzsk\u00e9ho DI\u010c by nem\u011blo b\u00fdt vn\u00edm\u00e1no jako omezen\u00ed, ale jako skute\u010dn\u00e1 p\u0159\u00edle\u017eitost roz\u0161\u00ed\u0159it a rozv\u00edjet Va\u0161e podnik\u00e1n\u00ed na francouzsk\u00e9m trhu.<\/li>\n<\/ol>\n\n<p>Realizac\u00ed t\u011bchto krok\u016f mohou britsk\u00e9 spole\u010dnosti <strong>hladce p\u0159ej\u00edt<\/strong> a pokra\u010dovat v dovozu bez p\u0159eru\u0161en\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">P\u0159edv\u00eddejte registraci k DPH s ASD Group<\/h2>\n\n<p>Od 1. ledna 2026 <strong>se mus\u00ed v\u0161echny mimounijn\u00ed podniky zaregistrovat k DPH ve Francii<\/strong>, aby mohly pokra\u010dovat v dovozu.<\/p>\n\n<p><strong>ASD Group v\u00e1m m\u016f\u017ee pomoci s registrac\u00ed k DPH<\/strong>, aby zajistila va\u0161e dovozn\u011b-v\u00fdvozn\u00ed operace v EU.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-n911x\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-n911x \">\r\n<div class=\"eb-notice-wrapper eb-notice-n911x\" data-id=\"eb-notice-n911x\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">D\u016fle\u017eit\u00e9<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">Registrace m\u016f\u017ee trvat a\u017e 45 dn\u00ed. Za\u010dn\u011bte nyn\u00ed, abyste se vyhnuli jak\u00fdmkoli zpo\u017ed\u011bn\u00edm na celnici!<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o financ\u00edch na rok 2025 potvrzuje zru\u0161en\u00ed jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed pro dovoz pod celn\u00edm re\u017eimem 42, mechanismus \u0161iroce vyu\u017e\u00edvan\u00fd mimoevropsk\u00fdmi spole\u010dnostmi, v\u010detn\u011b t\u011bch z Velk\u00e9 Brit\u00e1nie. Tato zm\u011bna vstoup\u00ed v platnost 31. prosince 2025, co\u017e dot\u010den\u00fdm podnik\u016fm poskytne n\u011bkolik m\u011bs\u00edc\u016f na p\u0159\u00edpravu. Co to znamen\u00e1 v praxi? Re\u017eim jednor\u00e1zov\u00e9ho da\u0148ov\u00e9ho zastoupen\u00ed, stanoven\u00fd v \u010dl\u00e1nku [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":200897,"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-205092","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":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs<\/title>\n<meta name=\"description\" content=\"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs\" \/>\n<meta property=\"og:description\" content=\"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/\" \/>\n<meta property=\"og:site_name\" content=\"ASD Group Customs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/asdgroupcustoms\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-20T12:53:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-03T16:05:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"959\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"No\u00e9mie Almot\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"No\u00e9mie Almot\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/\"},\"author\":{\"name\":\"No\u00e9mie Almot\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#\\\/schema\\\/person\\\/5df8ced47c47fe8d187f1d0ee631dfb0\"},\"headline\":\"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 \u2013 co mus\u00ed v\u011bd\u011bt mimoevropsk\u00e9 spole\u010dnosti\",\"datePublished\":\"2025-08-20T12:53:51+00:00\",\"dateModified\":\"2026-02-03T16:05:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/\"},\"wordCount\":993,\"publisher\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg\",\"keywords\":[\"42 00 regime\",\"DPH\",\"One-off fiscal representation\"],\"articleSection\":[\"Celn\u00ed spr\u00e1va\"],\"inLanguage\":\"cs\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/\",\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/\",\"name\":\"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg\",\"datePublished\":\"2025-08-20T12:53:51+00:00\",\"dateModified\":\"2026-02-03T16:05:52+00:00\",\"description\":\"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#primaryimage\",\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg\",\"contentUrl\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg\",\"width\":1440,\"height\":959,\"caption\":\"One-off fiscal representation (regime 42 00) ends 31\\\/12\\\/2025\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 \u2013 co mus\u00ed v\u011bd\u011bt mimoevropsk\u00e9 spole\u010dnosti\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#website\",\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/\",\"name\":\"ASD Group Customs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#organization\"},\"alternateName\":\"ASD Group Customs\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"cs\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#organization\",\"name\":\"ASD Group Customs\",\"alternateName\":\"ASD Group Customs\",\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Logo-ASD_noir.svg\",\"contentUrl\":\"https:\\\/\\\/asdgroupcustoms.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Logo-ASD_noir.svg\",\"width\":253,\"height\":172,\"caption\":\"ASD Group Customs\"},\"image\":{\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/asdgroupcustoms\",\"https:\\\/\\\/www.linkedin.com\\\/showcase\\\/asd-group-customs\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/#\\\/schema\\\/person\\\/5df8ced47c47fe8d187f1d0ee631dfb0\",\"name\":\"No\u00e9mie Almot\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g\",\"caption\":\"No\u00e9mie Almot\"},\"url\":\"https:\\\/\\\/asdgroupcustoms.com\\\/cz\\\/author\\\/nalmot\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs","description":"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/","og_locale":"cs_CZ","og_type":"article","og_title":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs","og_description":"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.","og_url":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/","og_site_name":"ASD Group Customs","article_publisher":"https:\/\/www.facebook.com\/asdgroupcustoms","article_published_time":"2025-08-20T12:53:51+00:00","article_modified_time":"2026-02-03T16:05:52+00:00","og_image":[{"width":1440,"height":959,"url":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg","type":"image\/jpeg"}],"author":"No\u00e9mie Almot","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"No\u00e9mie Almot","Odhadovan\u00e1 doba \u010dten\u00ed":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#article","isPartOf":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/"},"author":{"name":"No\u00e9mie Almot","@id":"https:\/\/asdgroupcustoms.com\/cz\/#\/schema\/person\/5df8ced47c47fe8d187f1d0ee631dfb0"},"headline":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 \u2013 co mus\u00ed v\u011bd\u011bt mimoevropsk\u00e9 spole\u010dnosti","datePublished":"2025-08-20T12:53:51+00:00","dateModified":"2026-02-03T16:05:52+00:00","mainEntityOfPage":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/"},"wordCount":993,"publisher":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/#organization"},"image":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#primaryimage"},"thumbnailUrl":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg","keywords":["42 00 regime","DPH","One-off fiscal representation"],"articleSection":["Celn\u00ed spr\u00e1va"],"inLanguage":"cs"},{"@type":"WebPage","@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/","url":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/","name":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 | ASD Group Customs","isPartOf":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#primaryimage"},"image":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#primaryimage"},"thumbnailUrl":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg","datePublished":"2025-08-20T12:53:51+00:00","dateModified":"2026-02-03T16:05:52+00:00","description":"Od roku 2026 skon\u010d\u00ed jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed. Britsk\u00e9 a mimounijn\u00ed spole\u010dnosti budou muset zaregistrovat francouzsk\u00e9 DI\u010c pro DPH.","breadcrumb":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#primaryimage","url":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg","contentUrl":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/one-off-fiscal-representation-regime-42-00-ends-31-12-2025.jpg","width":1440,"height":959,"caption":"One-off fiscal representation (regime 42 00) ends 31\/12\/2025"},{"@type":"BreadcrumbList","@id":"https:\/\/asdgroupcustoms.com\/cz\/jednorazove-danove-zastoupeni-rezim-42-00-konci-31-12-2025-co-musi-vedet-mimoevropske-spolecnosti\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/asdgroupcustoms.com\/cz\/"},{"@type":"ListItem","position":2,"name":"Jednor\u00e1zov\u00e9 da\u0148ov\u00e9 zastoupen\u00ed (re\u017eim 42 00) kon\u010d\u00ed 31.12.2025 \u2013 co mus\u00ed v\u011bd\u011bt mimoevropsk\u00e9 spole\u010dnosti"}]},{"@type":"WebSite","@id":"https:\/\/asdgroupcustoms.com\/cz\/#website","url":"https:\/\/asdgroupcustoms.com\/cz\/","name":"ASD Group Customs","description":"","publisher":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/#organization"},"alternateName":"ASD Group Customs","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/asdgroupcustoms.com\/cz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Organization","@id":"https:\/\/asdgroupcustoms.com\/cz\/#organization","name":"ASD Group Customs","alternateName":"ASD Group Customs","url":"https:\/\/asdgroupcustoms.com\/cz\/","logo":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/asdgroupcustoms.com\/cz\/#\/schema\/logo\/image\/","url":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/04\/Logo-ASD_noir.svg","contentUrl":"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/04\/Logo-ASD_noir.svg","width":253,"height":172,"caption":"ASD Group Customs"},"image":{"@id":"https:\/\/asdgroupcustoms.com\/cz\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/asdgroupcustoms","https:\/\/www.linkedin.com\/showcase\/asd-group-customs\/"]},{"@type":"Person","@id":"https:\/\/asdgroupcustoms.com\/cz\/#\/schema\/person\/5df8ced47c47fe8d187f1d0ee631dfb0","name":"No\u00e9mie Almot","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c508f2d04f5156ed4ea51ad0bc64956434847cd6ef7df14b03ab2724989799e4?s=96&d=mm&r=g","caption":"No\u00e9mie Almot"},"url":"https:\/\/asdgroupcustoms.com\/cz\/author\/nalmot\/"}]}},"_links":{"self":[{"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/posts\/205092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/comments?post=205092"}],"version-history":[{"count":8,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/posts\/205092\/revisions"}],"predecessor-version":[{"id":207468,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/posts\/205092\/revisions\/207468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/media\/200897"}],"wp:attachment":[{"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/media?parent=205092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/categories?post=205092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/tags?post=205092"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/asdgroupcustoms.com\/cz\/wp-json\/wp\/v2\/country?post=205092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}