{"id":96301,"date":"2026-05-15T16:22:37","date_gmt":"2026-05-15T19:22:37","guid":{"rendered":"https:\/\/www.ecommerceupdate.com.br\/evento\/curso-de-classificacao-fiscal-de-mercadorias\/"},"modified":"2026-05-27T19:03:20","modified_gmt":"2026-05-27T22:03:20","slug":"curso-de-classificacao-fiscal-de-mercadorias","status":"publish","type":"tribe_events","link":"https:\/\/www.ecommerceupdate.com.br\/cs\/evento\/curso-de-classificacao-fiscal-de-mercadorias\/","title":{"rendered":"Kurz da\u0148ov\u00e9 klasifikace zbo\u017e\u00ed"},"content":{"rendered":"
Kurz da\u0148ov\u00e9 klasifikace zbo\u017e\u00ed (NCM 8 Common Mercosur Nomenclature)<\/div>\n
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<\/strong>Jak spr\u00e1vn\u011b interpretovat a klasifikovat produkt<\/strong><\/h2>\n

<\/strong>Aktualizov\u00e1no o nov\u00e1 pravidla, kter\u00e1 schv\u00e1lila da\u0148ovou reformu, zejm\u00e9na dodatek k \u00fastav\u011b 32\/23, dopl\u0148kov\u00e9 z\u00e1kony 214\/24 a 227\/25, kter\u00fd nahrazuje sou\u010dasn\u00e9 dan\u011b (ICMS, IPI, ISS, PIS a COFINS)<\/strong><\/strong> pro nov\u00e9 IBS (da\u0148 ze zbo\u017e\u00ed a slu\u017eeb), CBS (p\u0159\u00edsp\u011bvek ze zbo\u017e\u00ed a slu\u017eeb) a IS (selektivn\u00ed da\u0148).<\/strong><\/p>\n

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<\/strong>C\u00edle<\/strong><\/h2>\n

THE <\/strong>spr\u00e1vn\u00e1 fisk\u00e1ln\u00ed klasifikace NCM (Common Mercosur Nomenclature)<\/strong> pro v\u00fdrobky, nebo dokonce pro dlouhodob\u00fd majetek a materi\u00e1ly pou\u017eit\u00ed a spot\u0159eby, z\u00edskan\u00e9 nebo prodan\u00e9 spole\u010dnostmi maj\u00ed <\/strong>p\u0159\u00edm\u00fd dopad na cenu<\/strong>, to v d\u016fsledku <\/strong>da\u0148ov\u00e9 n\u00e1klady maj\u00ed p\u0159\u00edm\u00fd vztah k da\u0148ov\u00e9 klasifikaci produktu<\/strong><\/strong> <\/strong>a tento vztah nast\u00e1v\u00e1 jak ve vztahu k dan\u00edm vyb\u00edran\u00fdm z dovozu, tak k dan\u00edm, ke kter\u00fdm doch\u00e1z\u00ed p\u0159i vnit\u0159n\u00edch operac\u00edch n\u00e1kup\u016f a prodej\u016f.<\/p>\n

Se souhlasem <\/strong>Da\u0148ov\u00e1 reforma novelou \u00fastavy 32\/23 a dopl\u0148kov\u00fdch z\u00e1kon\u016f 214\/25 a 227\/26<\/strong> spr\u00e1vn\u00e1 da\u0148ov\u00e1 klasifikace z\u00edskala je\u0161t\u011b v\u00fdrazn\u011bj\u0161\u00ed relevanci, proto\u017ee NCM p\u0159i\u0159azen\u00e1 produktu za\u010dala p\u0159\u00edmo podmi\u0148ovat r\u00e1mec v da\u0148ov\u00fdch p\u00e1smech (IBS a CBS).<\/p>\n

V tomto smyslu si kurz klade za c\u00edl p\u0159edstavit a prodiskutovat hlavn\u00ed krit\u00e9ria pou\u017e\u00edvan\u00e1 pro <\/strong>spr\u00e1vn\u00e9 da\u0148ov\u00e9 za\u0159azen\u00ed zbo\u017e\u00ed<\/strong>, stejn\u011b jako jeho v\u00fdznam p\u0159i definov\u00e1n\u00ed dan\u00ed a da\u0148ov\u00fdch postup\u016f spole\u010dnostmi tak\u00e9 jako opat\u0159en\u00ed da\u0148ov\u00e9ho pl\u00e1nov\u00e1n\u00ed. Bude tedy prezentov\u00e1n a diskutov\u00e1n <\/strong>v\u00fdznam a interakce NCM s jin\u00fdmi da\u0148ov\u00fdmi k\u00f3dy (CST, cClassTrib, NVE, EAN\/GETIN, CFOP, CEST atd.<\/strong>) a jejich pou\u017eit\u00ed dozor\u010d\u00edmi institucemi v <\/strong>k\u0159\u00ed\u017eov\u00e1 kontrola da\u0148ov\u00fdch, da\u0148ov\u00fdch a celn\u00edch informac\u00ed.<\/strong><\/p>\n

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<\/strong>Ve\u0159ejn\u00fd c\u00edl<\/strong><\/h2>\n

Mana\u017eer, mana\u017ee\u0159i a analytici r\u016fzn\u00fdch odd\u011blen\u00ed spole\u010dnosti (dan\u011b, dovoz, v\u00fdvoz, n\u00e1kup, prodej, n\u00e1klady, dod\u00e1vky, logistika, \u00fa\u010detnictv\u00ed atd.), jako\u017e i v\u0161echny ty, kter\u00e9 jsou p\u0159\u00edmo \u010di nep\u0159\u00edmo spojeny s odd\u011blen\u00edm <\/strong>da\u0148, da\u0148<\/strong> a celn\u00edci nebo kte\u0159\u00ed se cht\u011bj\u00ed p\u0159ipojit nebo zlep\u0161it sv\u00e9 znalosti v da\u0148ov\u00e9 klasifikaci zbo\u017e\u00ed.<\/p>\n

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<\/strong>Programov\u00fd obsah<\/strong><\/h2>\n

<\/strong>1-<\/strong><\/strong> <\/strong><\/strong>Da\u0148ov\u00e1 reforma a da\u0148ov\u00e1 klasifikace zbo\u017e\u00ed (NCM)<\/strong><\/h3>\n
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  • Da\u0148ov\u00e1 reforma: Legislativa, c\u00edle a slo\u017eitost<\/li>\n
  • V\u00fdzvy \u017eivota se sou\u010dasn\u00fdm a nov\u00fdm syst\u00e9mem v p\u0159\u00ed\u0161t\u00edch 6 letech<\/li>\n
  • P\u011bt dan\u00ed ze spot\u0159eby (ICMS, IPI, ISS, PIS a COFINS), kter\u00e9 budou nahrazeny dv\u011bma dan\u011bmi (IBS a CBS) z p\u0159idan\u00e9 hodnoty<\/li>\n
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    • P\u0159\u00edsp\u011bvek CBS & Services: Unify IPI, PIS a COFINS & 201\/01\/27<\/li>\n
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      • IPI & Pouze pro produkty s v\u00fdhodami v z\u00f3n\u011b voln\u00e9ho obchodu Manaus<\/li>\n<\/ul>\n<\/li>\n
      • IS 01\/01\/27 Selektivn\u00ed da\u0148<\/li>\n
      • IBS (obecn\u00ed) da\u0148 ze zbo\u017e\u00ed a slu\u017eeb: Unify ICMS (st\u00e1t) a ISS (obecn\u00ed) od roku 2029 do roku 2032<\/li>\n<\/ul>\n<\/li>\n
      • Reformn\u00ed regulace a \u00fa\u010dinn\u00fd harmonogram<\/li>\n
      • Da\u0148ov\u00e1 klasifikace z\u00edsk\u00e1v\u00e1 s da\u0148ovou reformou je\u0161t\u011b v\u00fdrazn\u011bj\u0161\u00ed rozm\u011br<\/li>\n
      • Alikvoty (CBS a IBS)<\/li>\n
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        • V\u00fdznam spr\u00e1vn\u00e9 definice NCM p\u0159i k\u0159\u00ed\u017een\u00ed da\u0148ov\u00fdch informac\u00ed<\/li>\n<\/ul>\n<\/li>\n
        • Dan\u011b budou vypo\u010d\u00edt\u00e1ny p\u0159edem, aby nahradily sou\u010dasn\u00fd syst\u00e9m (uvnit\u0159)<\/li>\n
        • Nov\u00e9 dan\u011b (IBS a CBS) mus\u00ed b\u00fdt vykazov\u00e1ny v da\u0148ov\u00fdch dokladech od 1.1.2026<\/li>\n
        • Diferencovan\u00fd re\u017eim IBS a CBS: Co to je a jak to ovliv\u0148uje \u010dinnost spole\u010dnost\u00ed<\/li>\n<\/ul>\n

          <\/strong>2-<\/strong><\/strong> <\/strong><\/strong>Da\u0148ov\u00e1 klasifikace a MNC (spole\u010dn\u00e1 nomenklatura Mercosur)<\/strong><\/h3>\n