{"id":5145,"date":"2015-10-20T19:16:02","date_gmt":"2015-10-20T18:16:02","guid":{"rendered":"http:\/\/bestonline.crs-net.cz\/?p=5145"},"modified":"2021-05-11T23:27:44","modified_gmt":"2021-05-11T21:27:44","slug":"office-365-z-pohledu-ucetnictvi","status":"publish","type":"post","link":"https:\/\/www.bestonline.cz\/office-365-z-pohledu-ucetnictvi\/","title":{"rendered":"Office 365 z pohledu \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h4>P\u0159ipravili jsme odpov\u011bdi na nej\u010dast\u011bj\u0161\u00ed dotazy ohledn\u011b \u00fa\u010detnictv\u00ed a slu\u017eeb <a href=\"http:\/\/www.bestonline.cz\/microsoft-office-365\/\">Office 365<\/a> sm\u011b\u0159uj\u00edc\u00ed na na\u0161\u00ed hotline 555 501 810.<\/h4>\n<p><!--more--><\/p>\n<h4>Co si vy\u017e\u00e1dat od dodavatele?<\/h4>\n<p><strong>Smlouvu<\/strong> o poskytnut\u00e9 slu\u017eb\u011b s n\u00e1sleduj\u00edc\u00edmi n\u00e1le\u017eitostmi: o odb\u011brateli, o dodavateli, p\u0159esn\u00e1 specifikace rozsahu slu\u017eby v\u010detn\u011b popis\u016f produkt\u016f, kter\u00e9 lze m\u00edt z titulu smlouvy instalov\u00e1ny na koncov\u00fdch za\u0159\u00edzen\u00edch, o po\u010det licenc\u00ed p\u0159\u00edp. u\u017eivatel\u016f opr\u00e1vn\u011bn\u00fdch vyu\u017e\u00edvat slu\u017ebu, o cen\u011b a datum. <strong>Informace o licen\u010dn\u00edch podm\u00ednk\u00e1ch<\/strong> a povolen\u00e9m <strong>zp\u016fsobu pou\u017eit\u00ed<\/strong> produkt\u016f, kter\u00e9 jsou poskytnuty v r\u00e1mci slu\u017eby.<\/p>\n<h4>Co a jak dlouho archivovat?<\/h4>\n<p><strong>Origin\u00e1ly doklad\u016f<\/strong> o poskytnut\u00e9 slu\u017eb\u011b a o jej\u00edm vyu\u017e\u00edv\u00e1n\u00ed koncov\u00fdmi u\u017eivateli u z\u00e1kazn\u00edka je t\u0159eba archivovat <strong>po celou dobu skute\u010dn\u00e9ho u\u017e\u00edv\u00e1n\u00ed<\/strong> softwaru.<\/p>\n<h4>Jak za\u00fa\u010dtovat po\u0159\u00edzen\u00ed licence?<\/h4>\n<p>V tomto licen\u010dn\u00edm modelu <strong>doch\u00e1z\u00ed k pron\u00e1jmu licenc\u00ed<\/strong> a jejich vyu\u017eit\u00ed na ur\u010ditou konkr\u00e9tn\u00ed dobu. K faktick\u00e9mu po\u0159\u00edzen\u00ed licence zde v\u016fbec nedoch\u00e1z\u00ed. U\u017eivatel je opr\u00e1vn\u011bn pou\u017e\u00edvat software po dobu, na kterou m\u00e1 zaplacenu slu\u017ebu. Platby za software budou \u00fa\u010dtov\u00e1ny na \u00fa\u010dty skupiny 51 \u2013 Slu\u017eby. Z hlediska dan\u00ed z p\u0159\u00edjmu se bude jednat rovn\u011b\u017e o n\u00e1klady na slu\u017eby.<\/p>\n<h4>Odveden\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty<\/h4>\n<p>Zvl\u00e1\u0161tn\u00ed povinnost je t\u0159eba v\u011bnovat DPH! <a href=\"http:\/\/www.bestonline.cz\/microsoft-office-365\/\">Slu\u017eba Microsoft Office 365<\/a> je v\u017edy poskytov\u00e1na spole\u010dnost\u00ed Microsoft Ireland Operations Ltd. Spole\u010dnost <strong>Microsoft v Irsku je pl\u00e1tcem DPH registrovan\u00fdm v EU<\/strong>, z \u010deho\u017e vypl\u00fdv\u00e1, \u017ee p\u0159i p\u0159ijet\u00ed slu\u017eby nebude \u00fa\u010dtov\u00e1no DPH na dokladu, ale bude vyu\u017eito principu reverse charge. Vzhledem k pravidl\u016fm legislativy EU je pak p\u0159\u00edjemce slu\u017eby, kter\u00fd nen\u00ed pl\u00e1tcem DPH, povinen se k DPH registrovat a odv\u00e9st DPH ji\u017e z tohoto pln\u011bn\u00ed.<\/p>\n<h4>\u00da\u010detn\u00ed odpisy licence<\/h4>\n<p>\u00da\u010detn\u00ed jednotka neodepisuje, <strong>v\u00fddaje<\/strong> za pron\u00e1jem <strong>jsou prom\u00edtnuty p\u0159\u00edmo v n\u00e1kladech<\/strong>.<\/p>\n<h4>Da\u0148ov\u00e9 odpisy licence<\/h4>\n<p>\u00da\u010detn\u00ed jednotka <strong>neeviduje \u017e\u00e1dn\u00e9 da\u0148ov\u00e9 odpisy<\/strong>. N\u00e1klady jsou vykazov\u00e1ny v polo\u017ece slu\u017eby.<\/p>\n","protected":false},"excerpt":{"rendered":"<h4>P\u0159ipravili jsme odpov\u011bdi na nej\u010dast\u011bj\u0161\u00ed dotazy ohledn\u011b \u00fa\u010detnictv\u00ed a slu\u017eeb <a href=\"http:\/\/www.bestonline.cz\/microsoft-office-365\/\">Office 365<\/a> sm\u011b\u0159uj\u00edc\u00ed na na\u0161\u00ed hotline 555 501 810.<\/h4>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/posts\/5145"}],"collection":[{"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/comments?post=5145"}],"version-history":[{"count":1,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/posts\/5145\/revisions"}],"predecessor-version":[{"id":60969,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/posts\/5145\/revisions\/60969"}],"wp:attachment":[{"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/media?parent=5145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/categories?post=5145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bestonline.cz\/wp-json\/wp\/v2\/tags?post=5145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}