{"id":6228,"date":"2026-03-19T11:12:24","date_gmt":"2026-03-19T10:12:24","guid":{"rendered":"https:\/\/imapolska.pl\/?p=6228"},"modified":"2026-04-23T10:44:41","modified_gmt":"2026-04-23T08:44:41","slug":"dovoz-lihovin-do-polska-v-praxi-sluzby-danoveho-skladu","status":"publish","type":"post","link":"https:\/\/imapolska.pl\/cs\/import-alkoholi-do-polski-w-praktyce-uslugi-na-skladzie-podatkowy\/","title":{"rendered":"Dovoz lihovin do Polska v praxi \/ slu\u017eby da\u0148ov\u00e9ho skladu"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Dovoz lihovin do Polska je proces, kter\u00fd vy\u017eaduje nejen znalost trhu, ale p\u0159edev\u0161\u00edm precizn\u00ed orientaci ve spleti spot\u0159ebn\u00edch, celn\u00edch a hygienick\u00fdch p\u0159edpis\u016f. A\u0165 u\u017e dov\u00e1\u017e\u00edte v\u00edno z It\u00e1lie, whisky ze Spojen\u00e9ho kr\u00e1lovstv\u00ed nebo rum z Karibiku, kl\u00ed\u010dovou sou\u010d\u00e1st\u00ed logistick\u00e9ho \u0159et\u011bzce je <strong>da\u0148ov\u00fd sklad<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnost IMA Polska S.A. ji\u017e \u0159adu let podporuje dovozce a distributory alkoholu a nab\u00edz\u00ed jim komplexn\u00ed slu\u017eby v na\u0161em da\u0148ov\u00e9m skladu. V tomto \u010dl\u00e1nku vysv\u011btlujeme, <strong>jak funguje dovoz alkoholu v praxi<\/strong> a pro\u010d je da\u0148ov\u00e1 skladba z\u00e1kladem leg\u00e1ln\u00edho a ziskov\u00e9ho prodeje alkoholu v Polsku.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Co je da\u0148ov\u00fd sklad a pro\u010d je nutn\u00fd?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd sklad je m\u00edsto se zvl\u00e1\u0161tn\u00edm povolen\u00edm vydan\u00fdm \u0159editelem finan\u010dn\u00edho \u00fa\u0159adu, kde lze skladovat zbo\u017e\u00ed podl\u00e9haj\u00edc\u00ed spot\u0159ebn\u00ed dani - v\u010detn\u011b lihu. <strong>skladov\u00e1n\u00ed, manipulace a zpracov\u00e1n\u00ed bez okam\u017eit\u00e9 platby spot\u0159ebn\u00ed dan\u011b<\/strong>. Jedn\u00e1 se o tzv. \u0159\u00edzen\u00ed s podm\u00edn\u011bn\u00fdm osvobozen\u00edm od spot\u0159ebn\u00ed dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V praxi to znamen\u00e1, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>alkohol se uskladn\u00ed <strong>bez banderoly<\/strong> a bez zaplacen\u00e9 spot\u0159ebn\u00ed dan\u011b,<\/li>\n\n\n\n<li>spot\u0159ebn\u00ed zn\u00e1mky (da\u0148ov\u00e9 kolky) jsou nalepeny na <strong>pouze p\u0159ed odvozem zbo\u017e\u00ed<\/strong> slo\u017een\u00ed,<\/li>\n\n\n\n<li>lh\u016fta pro zaplacen\u00ed spot\u0159ebn\u00ed dan\u011b b\u011b\u017e\u00ed od okam\u017eiku vyskladn\u011bn\u00ed - mus\u00edte <strong>a\u017e 25 dn\u016f na vypo\u0159\u00e1d\u00e1n\u00ed z\u00e1vazku<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pro dovozce je to obrovsk\u00e1 finan\u010dn\u00ed v\u00fdhoda - nezmrazujete kapit\u00e1l na dani p\u0159edt\u00edm, ne\u017e se zbo\u017e\u00ed dostane do prodeje.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Dovoz alkoholu z EU - jak to vypad\u00e1 krok za krokem?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Dovoz alkoholu ze zem\u00ed Evropsk\u00e9 unie se uskute\u010d\u0148uje na z\u00e1klad\u011b z\u00e1kona o dovozu lihu. <strong>po\u0159\u00edzen\u00ed zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho spot\u0159ebn\u00ed dani uvnit\u0159 Spole\u010denstv\u00ed<\/strong>. Postup zahrnuje:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Objedn\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u00e1sem<\/strong> - Dovozce si je mus\u00ed objednat u Komory da\u0148ov\u00fdch poradc\u016f. P\u00e1sky mohou b\u00fdt zasl\u00e1ny v\u00fdrobci do zahrani\u010d\u00ed nebo nalepeny v da\u0148ov\u00e9m skladu v Polsku.<\/li>\n\n\n\n<li><strong>P\u0159eprava v re\u017eimu s podm\u00edn\u011bn\u00fdm osvobozen\u00edm od spot\u0159ebn\u00ed dan\u011b<\/strong> - vy\u017eaduje registraci v syst\u00e9mu <strong>EMCS (syst\u00e9m pro p\u0159epravu a kontrolu zbo\u017e\u00ed podl\u00e9haj\u00edc\u00edho spot\u0159ebn\u00ed dani)<\/strong> a vydat elektronick\u00fd e-AD.<\/li>\n\n\n\n<li><strong>P\u0159ijet\u00ed zbo\u017e\u00ed do da\u0148ov\u00e9ho skladu<\/strong> - alkohol putuje do skladu, kde je skladov\u00e1n bez zaplacen\u00e9 spot\u0159ebn\u00ed dan\u011b.<\/li>\n\n\n\n<li><strong>P\u00e1skov\u00e1n\u00ed<\/strong> - opat\u0159ov\u00e1n\u00ed jednotkov\u00fdch balen\u00ed spot\u0159ebn\u00ed dan\u00ed. Jedn\u00e1 se o jedin\u00fd leg\u00e1ln\u00ed zp\u016fsob zna\u010den\u00ed alkoholu v Polsku p\u0159ed uveden\u00edm na trh.<\/li>\n\n\n\n<li><strong>Vyskladn\u011bn\u00ed a platba spot\u0159ebn\u00ed dan\u011b<\/strong> - Teprve v t\u00e9to f\u00e1zi vznik\u00e1 da\u0148ov\u00e1 povinnost.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\ud83d\udca1 <strong>V\u011bd\u011bli jste, \u017ee.<\/strong> p\u00e1sky na alkohol dov\u00e1\u017een\u00fd z EU lze um\u00edstit pouze v Polsku v da\u0148ov\u00e9m skladu? <\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Dovoz alkoholu ze zem\u00ed mimo EU - dal\u0161\u00ed formality<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">V p\u0159\u00edpad\u011b dovozu ze t\u0159et\u00edch zem\u00ed (nap\u0159. USA, Mexiko, Japonsko) existuj\u00ed dal\u0161\u00ed povinnosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>celn\u00ed odbaven\u00ed<\/strong> - v\u00fdpo\u010det cla a DPH,<\/li>\n\n\n\n<li><strong>prohl\u00e1\u0161en\u00ed do celn\u00edho syst\u00e9mu<\/strong> (AIS\/IMPORT),<\/li>\n\n\n\n<li>mo\u017enost ukl\u00e1d\u00e1n\u00ed na <strong>celn\u00ed sklad nebo svobodn\u00e9 celn\u00ed p\u00e1smo (WOC).<\/strong> dokud nebude schv\u00e1lena,<\/li>\n\n\n\n<li>po propu\u0161t\u011bn\u00ed - zbo\u017e\u00ed putuje do da\u0148ov\u00e9ho skladu, kde je opat\u0159eno p\u00e1skou a d\u00e1le distribuov\u00e1no.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Jak\u00e9 slu\u017eby nab\u00edz\u00ed spole\u010dnost IMA Polska S.A. v da\u0148ov\u00e9m skladu?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">V na\u0161em da\u0148ov\u00e9m skladu nab\u00edz\u00edme komplexn\u00ed slu\u017eby v oblasti dovozu alkoholu:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Skladov\u00e1n\u00ed v re\u017eimu s podm\u00edn\u011bn\u00fdm osvobozen\u00edm od spot\u0159ebn\u00ed dan\u011b<\/strong> - skladov\u00e1n\u00ed alkoholu bez okam\u017eit\u00e9 platby dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>P\u00e1skov\u00e1n\u00ed<\/strong> - profesion\u00e1ln\u00ed ozna\u010dov\u00e1n\u00ed lahv\u00ed, plechovek a jin\u00fdch obal\u016f zna\u010dkami spot\u0159ebn\u00ed dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Ozna\u010dov\u00e1n\u00ed a balen\u00ed<\/strong> - p\u0159\u00edprava v\u00fdrobku pro distribuci na polsk\u00e9m trhu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Zpracov\u00e1n\u00ed dokumentace o spot\u0159ebn\u00ed dani<\/strong> - evidence, p\u0159izn\u00e1n\u00ed, vypo\u0159\u00e1d\u00e1n\u00ed s da\u0148ov\u00fdmi \u00fa\u0159ady.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>P\u0159ij\u00edm\u00e1n\u00ed dod\u00e1vek z EU a t\u0159et\u00edch zem\u00ed<\/strong> - v r\u00e1mci syst\u00e9mu EMCS a ve spolupr\u00e1ci s celn\u00edmi org\u00e1ny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 <strong>Smluvn\u00ed st\u00e1\u010den\u00ed<\/strong> - mo\u017enost st\u00e1\u010den\u00ed alkoholu pod vlastn\u00ed zna\u010dkou z\u00e1kazn\u00edka.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Pro\u010d sv\u011b\u0159it dovoz lihovin profesion\u00e1l\u016fm?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Provozov\u00e1n\u00ed celn\u00edho skladu na vlastn\u00ed p\u011bst s sebou nese obrovsk\u00e9 n\u00e1roky: zaji\u0161t\u011bn\u00ed spot\u0159ebn\u00ed dan\u011b, slo\u017eit\u00e1 evidence, \u00fa\u0159edn\u00ed kontroly a vysok\u00e9 sankce za pochyben\u00ed. Sv\u011b\u0159en\u00ed t\u011bchto proces\u016f zku\u0161en\u00e9mu partnerovi to umo\u017e\u0148uje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>optimalizovat n\u00e1klady<\/strong> - odklad spot\u0159ebn\u00ed dan\u011b, nen\u00ed t\u0159eba investovat do infrastruktury,<\/li>\n\n\n\n<li><strong>minimalizovat riziko<\/strong> - pln\u00fd soulad,<\/li>\n\n\n\n<li><strong>zrychlen\u00ed doby uveden\u00ed na trh<\/strong> - hladk\u00fd pr\u016fb\u011bh od p\u0159ijet\u00ed zbo\u017e\u00ed a\u017e po jeho odesl\u00e1n\u00ed p\u0159\u00edjemci.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Souhrn<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dovoz lihovin do Polska je v\u00edcestup\u0148ov\u00fd proces, ale se spr\u00e1vn\u00fdm partnerem je efektivn\u00ed a ziskov\u00fd. Da\u0148ov\u00fd sklad spole\u010dnosti IMA Polska S.A. nen\u00ed jen skladem, ale i obchodn\u00edm partnerem. <strong>kompeten\u010dn\u00ed centrum pro spot\u0159ebn\u00ed dan\u011b<\/strong>, co\u017e dovozc\u016fm umo\u017e\u0148uje soust\u0159edit se sp\u00ed\u0161e na budov\u00e1n\u00ed zna\u010dky a prodej ne\u017e na byrokracii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 <strong>Kontaktujte n\u00e1s<\/strong> a zjist\u011bte, jak m\u016f\u017eeme zlep\u0161it v\u00e1\u0161 dovoz lihovin do Polska.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u010casto kladen\u00e9 ot\u00e1zky (FAQ)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>M\u016f\u017ee b\u00fdt dovezen\u00fd alkohol p\u0159ijat do da\u0148ov\u00e9ho skladu bez kontroln\u00edho p\u00e1sma?<\/strong><br>Ano - jednou z hlavn\u00edch v\u00fdhod celn\u00edho skladu je to, \u017ee alkohol m\u016f\u017ee do skladu vstoupit bez n\u00e1lepek a spot\u0159ebn\u00ed zna\u010dka se pou\u017eije a\u017e p\u0159ed vyskladn\u011bn\u00edm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kdy mus\u00edte platit spot\u0159ebn\u00ed da\u0148 z dov\u00e1\u017een\u00e9ho alkoholu?<\/strong><br>Spot\u0159ebn\u00ed da\u0148 se plat\u00ed p\u0159i vyskladn\u011bn\u00ed zbo\u017e\u00ed z da\u0148ov\u00e9ho skladu - m\u00e1te na to 25 dn\u00ed po skon\u010den\u00ed m\u011bs\u00edce, ve kter\u00e9m do\u0161lo k vyskladn\u011bn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vy\u017eaduj\u00ed vzorky alkoholu z EU tak\u00e9 kolkov\u00e1n\u00ed a spot\u0159ebn\u00ed da\u0148?<\/strong><br>Ano - i na bezplatn\u00e9 vzorky, kter\u00e9 nejsou ur\u010deny k prodeji, mus\u00ed b\u00fdt nalepen n\u00e1pis a zaplacena spot\u0159ebn\u00ed da\u0148.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jak\u00fd je rozd\u00edl mezi dovozem alkoholu z EU a ze zem\u00ed mimo EU?<\/strong><br>Dovoz z EU je po\u0159\u00edzen\u00edm uvnit\u0159 Spole\u010denstv\u00ed - bez cla, ale se spot\u0159ebn\u00ed dan\u00ed. Dovoz ze zem\u00ed mimo EU vy\u017eaduje celn\u00ed odbaven\u00ed, clo a dal\u0161\u00ed formality v celn\u00edm syst\u00e9mu.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Import alkoholi do Polski to proces, kt\u00f3ry wymaga nie tylko znajomo\u015bci rynku, ale przede wszystkim precyzyjnego poruszania si\u0119 w g\u0105szczu przepis\u00f3w akcyzowych, celnych i sanitarnych. Niezale\u017cnie od tego, czy sprowadzasz wino z W\u0142och, whisky z Wielkiej Brytanii czy rum z Karaib\u00f3w &#8211; kluczowym elementem \u0142a\u0144cucha logistycznego jest sk\u0142ad podatkowy. W IMA Polska S.A. od lat [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6226,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-6228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/posts\/6228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/comments?post=6228"}],"version-history":[{"count":5,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/posts\/6228\/revisions"}],"predecessor-version":[{"id":6240,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/posts\/6228\/revisions\/6240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/media\/6226"}],"wp:attachment":[{"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/media?parent=6228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/categories?post=6228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imapolska.pl\/cs\/wp-json\/wp\/v2\/tags?post=6228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}