{"id":30667,"date":"2026-01-16T12:27:16","date_gmt":"2026-01-16T11:27:16","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dph-5-a-19-na-jiznim-kypru-soucasna-pravidla\/"},"modified":"2026-02-01T21:23:41","modified_gmt":"2026-02-01T20:23:41","slug":"dph-5-a-19-na-jiznim-kypru-soucasna-pravidla","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/cs\/dph-5-a-19-na-jiznim-kypru-soucasna-pravidla\/","title":{"rendered":"DPH 5 % a 19 % na ji\u017en\u00edm Kypru – sou\u010dasn\u00e1 pravidla"},"content":{"rendered":"\n

<\/p>\n\n

Hlavn\u00ed zm\u011bna pravidel DPH<\/h2>\n\n

Syst\u00e9m DPH na ji\u017en\u00edm Kypru byl aktualizov\u00e1n.DPH je nyn\u00ed prim\u00e1rn\u011b zalo\u017eena na kupn\u00ed cen\u011b nemovitosti<\/strong>, nikoli na jej\u00ed velikosti, s d\u016fle\u017eitou v\u00fdjimkou pro nemovitosti p\u0159esahuj\u00edc\u00ed 130 m\u00b2<\/strong>.<\/p>\n\n

\n\n

Kdy se uplat\u0148uje 5% DPH?<\/h2>\n\n

Sn\u00ed\u017een\u00e1 sazba DPH ve v\u00fd\u0161i 5 %<\/strong> se uplatn\u00ed pouze v p\u0159\u00edpad\u011b, \u017ee jsou spln\u011bny v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky<\/strong>:<\/p>\n\n

    \n
  • nemovitost je nov\u00e1<\/strong> (prvn\u00ed prodej, nikoli dal\u0161\u00ed prodej),<\/li>\n\n\n\n
  • kupuj\u00edc\u00ed je soukrom\u00e1 osoba a da\u0148ov\u00fd rezident Kypru<\/strong>,<\/li>\n\n\n\n
  • nemovitost slou\u017e\u00ed jako hlavn\u00ed bydli\u0161t\u011b<\/strong> kupuj\u00edc\u00edho,<\/li>\n\n\n\n
  • byt nebo d\u016fm nep\u0159esahuje 130 m\u00b2 kryt\u00e9 plochy<\/strong>.<\/li>\n<\/ul>\n\n
    \n\n

    Cenov\u00e9 limity (bez DPH)<\/h2>\n\n
      \n
    • Do 350 000 eur<\/strong> \u2192 5% DPH<\/strong><\/li>\n\n\n\n
    • Nad 350 000 EUR<\/strong> \u2192 kombinovan\u00e1 sazba DPH<\/strong>:\n
        \n
      • 5 % DPH z prvn\u00edch 350 000 eur<\/strong><\/li>\n\n\n\n
      • 19% DPH z \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed 350 000 EUR<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n
        \n\n

        Praktick\u00fd p\u0159\u00edklad<\/h2>\n\n

        Cena nemovitosti: 400 000 \u20ac (bez DPH)<\/strong><\/p>\n\n

          \n
        • \u20ac350,000 \u00d7 5%<\/li>\n\n\n\n
        • \u20ac50,000 \u00d7 19%<\/li>\n<\/ul>\n\n

          \u27a1\ufe0f DPH se vypo\u010d\u00edt\u00e1v\u00e1 pom\u011brn\u011b na z\u00e1klad\u011b kupn\u00ed ceny.<\/strong><\/p>\n\n

          \n\n

          Kdy se automaticky uplatn\u00ed 19% DPH?<\/h2>\n\n

          Standardn\u00ed 19% sazba DPH zcel\u00e9 kupn\u00ed ceny<\/strong> se uplatn\u00ed, pokud:<\/p>\n\n

            \n
          • nemovitost p\u0159esahuje 130 m\u00b2<\/strong> (bez v\u00fdjimky),<\/li>\n\n\n\n
          • nemovitost je po\u0159\u00edzena jako investice<\/strong> (pron\u00e1jem, Airbnb atd.),<\/li>\n\n\n\n
          • kupuj\u00edc\u00ed nen\u00ed rezidentem Kypru<\/strong>,<\/li>\n\n\n\n
          • nemovitost nen\u00ed vyu\u017e\u00edv\u00e1na jako hlavn\u00ed bydli\u0161t\u011b<\/strong>.<\/li>\n<\/ul>\n\n

            \u27a1\ufe0f V t\u011bchto p\u0159\u00edpadech nelze sn\u00ed\u017eenou 5% sazbu DPH v\u016fbec uplatnit<\/strong>.<\/p>\n\n

            \n\n

            Investi\u010dn\u00ed nemovitosti<\/h2>\n\n

            Pokud je byt nebo d\u016fm zakoupen za \u00fa\u010delem pron\u00e1jmu nebo jako investice<\/strong>,\u2192 19% DPH se vztahuje na celou kupn\u00ed cenu<\/strong> bez ohledu na velikost nebo hodnotu nemovitosti.<\/p>\n\n

            \n\n

            D\u016fle\u017eit\u00e9 pozn\u00e1mky<\/h2>\n\n
              \n
            • Sn\u00ed\u017een\u00e1 5% sazba DPH se nevztahuje na nemovitosti ur\u010den\u00e9 k dal\u0161\u00edmu prodeji.<\/strong><\/li>\n\n\n\n
            • Kupuj\u00edc\u00ed ji\u017e nesm\u00ed vlastnit jinou nemovitost na Kypru<\/strong>, kter\u00e1 byla zakoupena s vyu\u017eit\u00edm sn\u00ed\u017een\u00e9 sazby DPH.<\/li>\n\n\n\n
            • \u017d\u00e1dost o sn\u00ed\u017eenou sazbu DPH se pod\u00e1v\u00e1 na ofici\u00e1ln\u00edm formul\u00e1\u0159i u finan\u010dn\u00edho \u00fa\u0159adu<\/strong>.<\/li>\n\n\n\n
            • Proces \u017e\u00e1dosti obvykle vede pr\u00e1vn\u00edk nebo developer.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

              Hlavn\u00ed zm\u011bna pravidel DPH Syst\u00e9m DPH na ji\u017en\u00edm Kypru byl aktualizov\u00e1n.DPH je nyn\u00ed prim\u00e1rn\u011b zalo\u017eena na kupn\u00ed cen\u011b nemovitosti, nikoli na jej\u00ed velikosti, s d\u016fle\u017eitou v\u00fdjimkou pro nemovitosti p\u0159esahuj\u00edc\u00ed 130 m\u00b2. Kdy se uplat\u0148uje 5% DPH? Sn\u00ed\u017een\u00e1 sazba DPH ve v\u00fd\u0161i 5 % se uplatn\u00ed pouze v p\u0159\u00edpad\u011b, \u017ee jsou spln\u011bny v\u0161echny n\u00e1sleduj\u00edc\u00ed podm\u00ednky: Cenov\u00e9…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[669,676,673],"tags":[],"class_list":["post-30667","post","type-post","status-publish","format-standard","hentry","category-informace-pro-kupujici","category-nakup-jizni-kypr","category-nakup-nemovitosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/comments?post=30667"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667\/revisions"}],"predecessor-version":[{"id":30669,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667\/revisions\/30669"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/media?parent=30667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/categories?post=30667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/tags?post=30667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}