{"id":20674,"date":"2026-10-26T05:54:09","date_gmt":"2026-10-26T02:54:09","guid":{"rendered":"https:\/\/residence-estate.ge\/uncat\/gruziya-nds-starye-nedostroennye-proekty-do-2033\/"},"modified":"2026-10-26T05:54:09","modified_gmt":"2026-10-26T02:54:09","slug":"gruziya-nds-starye-nedostroennye-proekty-do-2033","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/cs\/news\/gruziya-nds-starye-nedostroennye-proekty-do-2033\/","title":{"rendered":"Gruzie prodlou\u017eila osvobozen\u00ed od DPH pro \u201estar\u00e9\u201c nedokon\u010den\u00e9 projekty do roku 2033"},"content":{"rendered":"<blockquote class=\"quick_answer\">\n<p>Gruz\u00ednsk\u00fd z\u00e1kon \u010d. 1888 o zm\u011bn\u00e1ch da\u0148ov\u00e9ho z\u00e1kon\u00edku, kter\u00fd byl p\u0159ijat dne 15. \u0159\u00edjna 2026 a zve\u0159ejn\u011bn dne 16. \u0159\u00edjna, prodlou\u017eil osvobozen\u00ed od DPH s pr\u00e1vem na odpo\u010det pro dod\u00e1vky nemovitost\u00ed v \u201estar\u00fdch\u201c nedokon\u010den\u00fdch projektech z 1. ledna 2029 do 1. ledna 2033. Z\u00e1kon je \u00fa\u010dinn\u00fd od okam\u017eiku zve\u0159ejn\u011bn\u00ed. Tato zm\u011bna se net\u00fdk\u00e1 kupuj\u00edc\u00edch b\u011b\u017en\u00fdch nov\u00fdch byt\u016f ani nemovitost\u00ed na sekund\u00e1rn\u00edm trhu. \u00dadaje k 23. \u0159\u00edjnu 2026.<\/p>\n<\/blockquote>\n<h2>Co se zm\u011bnilo<\/h2>\n<p>Z\u00e1kon \u201eO zm\u011bn\u00e1ch da\u0148ov\u00e9ho z\u00e1kon\u00edku Gruzie\u201c \u010d. 1888-VI\u10db\u10e1-XI\u10db\u10de byl zve\u0159ejn\u011bn na webov\u00fdch str\u00e1nk\u00e1ch gruz\u00ednsk\u00e9ho z\u00e1konod\u00e1rn\u00e9ho v\u011bstn\u00edku <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/7022913\" rel=\"nofollow noopener\" target=\"_blank\">Matsne<\/a> 16. \u0159\u00edjna 2026 a vstoupil v platnost dnem zve\u0159ejn\u011bn\u00ed. Zm\u011bny se t\u00fdkaj\u00ed \u010dl\u00e1nku 309 da\u0148ov\u00e9ho z\u00e1kon\u00edku, v n\u011bm\u017e je zakotven zvl\u00e1\u0161tn\u00ed re\u017eim pro \u201ed\u011bdi\u010dn\u00e9\u201c projekty, kter\u00e9 byly zah\u00e1jeny ji\u017e d\u00e1vno a dosud nebyly dokon\u010deny. Ozn\u00e1men\u00ed Da\u0148ov\u00e9ho \u00fa\u0159adu ze dne 19. \u0159\u00edjna 2026 potvrzuje, \u017ee lh\u016fta pro osvobozen\u00ed s pr\u00e1vem na odpo\u010det se posouv\u00e1 z 1. ledna 2029 na 1. ledna 2033.<\/p>\n<table>\n<thead>\n<tr>\n<th>Parametr<\/th>\n<th>Bylo<\/th>\n<th>Stalo se<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ukon\u010den\u00ed osvobozen\u00ed od DPH (\u010dl. 309 odst. 79)<\/td>\n<td>1. ledna 2029<\/td>\n<td>1. ledna 2033<\/td>\n<\/tr>\n<tr>\n<td>Dod\u00e1vky, na kter\u00e9 se vztahuje tento re\u017eim<\/td>\n<td>do 1. ledna 2029<\/td>\n<td>od 1. ledna 2015 do 1. ledna 2033<\/td>\n<\/tr>\n<tr>\n<td>Lh\u016fta pro vyd\u00e1n\u00ed protokolu o uveden\u00ed objektu do provozu<\/td>\n<td>nebylo potvrzeno<\/td>\n<td>do 1. ledna 2033<\/td>\n<\/tr>\n<tr>\n<td>Vstup v platnost<\/td>\n<td>&#8212;<\/td>\n<td>16. \u0159\u00edjna 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u016fvodn\u00ed zn\u011bn\u00ed \u010dl\u00e1nku v p\u016fvodn\u00edm zdroji nebylo ov\u011b\u0159eno: datum 2029 bylo p\u0159evzato ze zpr\u00e1vy Da\u0148ov\u00e9 spr\u00e1vy a z m\u00e9di\u00ed.<\/p>\n<h2>Koho se to t\u00fdk\u00e1<\/h2>\n<figure><img decoding=\"async\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/gruziya-nds-starye-nedostroennye-proekty-do-2033-1.webp\" alt=\"Nedostav\u011bn\u00fd obytn\u00fd d\u016fm na svahu v Tbilisi\" width=\"1280\" height=\"720\" loading=\"lazy\" \/><\/figure>\n<p>Re\u017eim je \u00fazk\u00fd. Je d\u016fle\u017eit\u00fd pro t\u0159i skupiny:<\/p>\n<ul>\n<li>develope\u0159i, kte\u0159\u00ed dokon\u010duj\u00ed dlouhodob\u011b pozastaven\u00e9 projekty;<\/li>\n<li>banky, kter\u00e9 tyto projekty financuj\u00ed;<\/li>\n<li>kupci byt\u016f v t\u011bchto projektech. Podle informac\u00ed m\u00e9di\u00ed je pro po\u0161kozen\u00e9 pod\u00edln\u00edky v Tbilisi k dispozici podp\u016frn\u00fd program m\u011bstsk\u00e9 rady.<\/li>\n<\/ul>\n<p>Prodlou\u017een\u00ed lh\u016fty d\u00e1v\u00e1 \u00fa\u010dastn\u00edk\u016fm v\u00edce \u010dasu na dokon\u010den\u00ed stavby a z\u00edsk\u00e1n\u00ed kolauda\u010dn\u00edho rozhodnut\u00ed. Riziko nedodr\u017een\u00ed term\u00edn\u016f t\u00edm v\u0161ak neodstra\u0148uje.<\/p>\n<h2>Koho se to net\u00fdk\u00e1<\/h2>\n<p>Tato zm\u011bna se nevztahuje na obecn\u00e9 zdan\u011bn\u00ed nemovitost\u00ed. Kupuj\u00edc\u00ed nov\u00fdch nemovitost\u00ed od b\u011b\u017en\u00fdch developer\u016f a nemovitost\u00ed na sekund\u00e1rn\u00edm trhu nebudou touto zm\u011bnou dot\u010deni. Vlastn\u00edky a pronaj\u00edmatele se tento z\u00e1kon p\u0159\u00edmo nedot\u00fdk\u00e1. Nelze p\u0159edpokl\u00e1dat, \u017ee jak\u00fdkoli n\u00e1kup v Gruzii je nyn\u00ed osvobozen od DPH.<\/p>\n<h2>Proml\u010dec\u00ed lh\u016fty u operac\u00ed, u nich\u017e byla povinnost spln\u011bna<\/h2>\n<p>V nov\u00e9 verzi z\u00e1kona (bod 81-2) jsou stanoveny proml\u010dec\u00ed lh\u016fty pro transakce osvobozen\u00e9 podle bod\u016f 79 a 80: pro transakce z roku 2015 je to 18 let, d\u00e1le o jeden rok m\u00e9n\u011b za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed rok, pro rok 2029 \u010din\u00ed 4 roky. Tabulka v z\u00e1kon\u011b pokr\u00fdv\u00e1 roky 2015\u20132029, \u00fa\u010detn\u00ed obdob\u00ed od 1. ledna 2015 do 1. ledna 2030. \u010c\u00edslov\u00e1n\u00ed bodu (81-2 v textu z\u00e1kona, 81(2) v ozn\u00e1men\u00ed Da\u0148ov\u00e9 spr\u00e1vy) vy\u017eaduje porovn\u00e1n\u00ed s ofici\u00e1ln\u00edm souborem PDF.<\/p>\n<h2>Co nebylo potvrzeno<\/h2>\n<ul>\n<li>Kter\u00e9 konkr\u00e9tn\u00ed projekty spadaj\u00ed pod tento re\u017eim. Podle zpr\u00e1vy Georgia Today ze dne 13. \u0159\u00edjna 2026 se jedn\u00e1 o projekty zah\u00e1jen\u00e9 p\u0159ed 8. srpnem 2008, kter\u00e9 dosud nebyly dokon\u010deny. V p\u0159e\u010dten\u00e9m zn\u011bn\u00ed z\u00e1kona se toto krit\u00e9rium nevyskytuje: byly v n\u011bm zm\u011bn\u011bny pouze pododstavce \u201ea\u201c a \u201ed\u201c odstavce 79.<\/li>\n<li>Hlasov\u00e1n\u00ed ve druh\u00e9m a t\u0159et\u00edm \u010dten\u00ed: str\u00e1nka parlamentu s v\u00fdsledky nebyla nalezena. Podle sd\u011blen\u00ed m\u00e9di\u00ed podpo\u0159il n\u00e1vrh z\u00e1kona v prvn\u00edm \u010dten\u00ed v\u00fdbor pro finance a rozpo\u010det v zrychlen\u00e9m \u0159\u00edzen\u00ed.<\/li>\n<li>Sazba DPH ani finan\u010dn\u00ed limity nejsou v textu uvedeny.<\/li>\n<\/ul>\n<h2>\u010cast\u00e9 ot\u00e1zky<\/h2>\n<h3>Je t\u0159eba platit DPH p\u0159i koupi novostavby v Gruzii?<\/h3>\n<p>Toto pravidlo se nem\u011bn\u00ed: z\u00e1kon se vztahuje pouze na dod\u00e1vky v r\u00e1mci \u201estar\u00fdch\u201c nedokon\u010den\u00fdch projekt\u016f podle \u010dl\u00e1nku 309.<\/p>\n<h3>Do jak\u00e9ho data bylo osvobozen\u00ed prodlou\u017eeno?<\/h3>\n<p>Do 1. ledna 2033 nam\u00edsto 1. ledna 2029.<\/p>\n<h3>Od kter\u00e9ho dne z\u00e1kon plat\u00ed?<\/h3>\n<p>Od 16. \u0159\u00edjna 2026, tj. ode dne zve\u0159ejn\u011bn\u00ed.<\/p>\n<h3>Jak zjistit, zda se na projekt vztahuje tento re\u017eim?<\/h3>\n<p>Informujte se u developera a u gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu a podm\u00ednky si porovnejte s textem \u010dl\u00e1nku 309.<\/p>\n<h2>Ofici\u00e1ln\u00ed zdroje<\/h2>\n<ul>\n<li><a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/7022913\" rel=\"nofollow noopener\" target=\"_blank\">Z\u00e1kon \u010d. 1888-VIms-XImp, Matsne (text v gruz\u00edn\u0161tin\u011b)<\/a><\/li>\n<li><a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717\" rel=\"nofollow noopener\" target=\"_blank\">Da\u0148ov\u00fd z\u00e1kon\u00edk Gruzie se seznamem zm\u011bn, Matsne<\/a><\/li>\n<\/ul>\n<p><em>Ov\u011b\u0159eno 23. \u0159\u00edjna 2026. Jedn\u00e1 se o obecn\u00e9 informace, nikoli o pr\u00e1vn\u00ed \u010di da\u0148ov\u00e9 poradenstv\u00ed. Pravidla se mohou zm\u011bnit, proto si je ov\u011b\u0159te u gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho \u00fa\u0159adu a u pr\u00e1vn\u00edka.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon \u010d. 1888 prodlou\u017eil osvobozen\u00ed od DPH pro nedokon\u010den\u00e9 projekty v Gruzii do 1. ledna 2033. Koho se to t\u00fdk\u00e1 a co nen\u00ed potvrzeno.<\/p>","protected":false},"author":14,"featured_media":20672,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-20674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/20674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/comments?post=20674"}],"version-history":[{"count":0,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/20674\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media\/20672"}],"wp:attachment":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media?parent=20674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/categories?post=20674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/tags?post=20674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}