19.listopadu 2008
ČJF informuje, že od 1. 1. 2009 dojde ke změně sazby DPH u koní z 9% na 19%. Je tedy možné, že u plátců DPH dojde od nového roku ke zdražení koní o cca 10%.
Upozorňujeme členy ČJF, kteří jsou plátci DPH, na vydání zákona č. 302/2008, kterým se mění zákon č. 235/2004 Sb. o dani z přidané hodnoty s účinností od 1.1.2009. Tímto zákonem byla s účinností od 1.1.2009 změněna příloha č. 1 zákona o DPH, ve které je uvedeno zboží, u kterého je možno uplatňovat sníženou sazbu DPH. Podle dosavadního platného znění této přílohy je možno uplatňovat sníženou sazbu DPH u všech živých zvířat, tedy včetně koní. To však platí jen do 31. 12. 2008. S účinností od 1. 1. 2009 jsou do snížené sazby DPH zařazena pouze živá zvířata obvykle určená k přípravě potravin. Proto bude nutno u prodeje sportovních koní plátci DPH uplatňovat od r. 2009 základní sazbu DPH, tedy 19 %. Podle výkladů pracovníků MF ČR nelze sportovní koně považovat za živá zvířata, která by byla obvykle určena k přípravě potravin, ale jsou to zvířata určena ke sportovním a jiným účelům.
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