{"id":11388,"date":"2013-07-03T07:45:35","date_gmt":"2013-07-03T05:45:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/infoservis-denna-prehladova-a-intervalova-uzavierka-z-registracnej-pokladnice\/"},"modified":"2023-06-26T11:00:53","modified_gmt":"2023-06-26T09:00:53","slug":"infoservis-denna-prehladova-a-intervalova-uzavierka-z-registracnej-pokladnice","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/infoservis-denna-prehladova-a-intervalova-uzavierka-z-registracnej-pokladnice\/","title":{"rendered":"Infoservis: Denn\u00e1, preh\u013eadov\u00e1 a intervalov\u00e1 uz\u00e1vierka z registra\u010dnej pokladnice"},"content":{"rendered":"

Viete ak\u00e9 s\u00fa Va\u0161e povinnosti, ak pou\u017e\u00edvate registra\u010dn\u00fa pokladnicu? Prin\u00e1\u0161ame V\u00e1m preh\u013ead t\u00fdkaj\u00faci sa uz\u00e1vierok z\u00a0registra\u010dnej pokladnice pripraven\u00fd v\u00a0spolupr\u00e1ci s\u00a0vydavate\u013estvom Verlag Dash\u00f6fer.<\/a><\/p>\n

Podnikate\u013e je v zmysle z\u00e1kona o ERP povinn\u00fd z \u00fadajov v prev\u00e1dzkovej pam\u00e4ti vyhotovova\u0165 denn\u00fa uz\u00e1vierku<\/strong>, pri\u010dom uz\u00e1vierku vyhotovuje len za dni, v ktor\u00fdch mal tr\u017ebu<\/strong>. Denn\u00e1 uz\u00e1vierka sa vyhotovuje v\u017edy raz za de\u0148, a predstavuje tla\u010dov\u00fd v\u00fdstup obsahuj\u00faci \u00fadaj o denn\u00fdch s\u00fahrnn\u00fdch finan\u010dn\u00fdch oper\u00e1ci\u00e1ch t\u00fdkaj\u00facich sa predaja tovaru alebo poskytovania slu\u017eby.<\/p>\n

Denn\u00e1 uz\u00e1vierka sa vyhotovuje len raz za de\u0148<\/strong>, pri\u010dom ak bola v pokladnici v dan\u00fd de\u0148 evidovan\u00e1 tr\u017eba a do 24:00 hodiny dan\u00e9ho d\u0148a nebola vyhotoven\u00e1 denn\u00e1 uz\u00e1vierka, tak doklad, ktor\u00e9ho vyhotovenie sa za\u010dalo pred touto 24:00 hodinou bude zapo\u010d\u00edtan\u00fd do dennej uz\u00e1vierky dan\u00e9ho d\u0148a a vyhotovenie \u010fal\u0161ieho pokladni\u010dn\u00e9ho dokladu bude mo\u017en\u00e9 za\u010da\u0165 a\u017e po vyhotoven\u00ed dennej uz\u00e1vierky. Doklady vyhotoven\u00e9 po 24:00 hodine bud\u00fa zapo\u010d\u00edtan\u00e9 do dennej uz\u00e1vierky nasleduj\u00faceho d\u0148a (\u00a74 ods. 2 p\u00edsm. a).<\/p>\n

Osobitn\u00fdm pr\u00edpadom je situ\u00e1cia, ak bude denn\u00e1 uz\u00e1vierka vyhotoven\u00e1 napr. d\u0148a 15. janu\u00e1ra o 8:00 hodine r\u00e1no za tr\u017eby prijat\u00e9 v predch\u00e1dzaj\u00faci de\u0148, t. j. za de\u0148 14. 1. a v ten ist\u00fd de\u0148 bude ve\u010der vykonan\u00e1 i denn\u00e1 uz\u00e1vierka z tr\u017eieb prijat\u00fdch d\u0148a 15. 1. V takomto pr\u00edpade v\u0161ak ned\u00f4jde k poru\u0161eniu ustanovenia umo\u017e\u0148uj\u00facom vykonanie dennej uz\u00e1vierky len raz za de\u0148, nako\u013eko sa ka\u017ed\u00e1 z nich pova\u017euje za jednu samostatn\u00fa uz\u00e1vierku, t. j. v takomto pr\u00edpade nejde o vyhotovenie dvoch denn\u00fdch uz\u00e1vierok v jeden de\u0148 (vypl\u00fdva to z ustanovenia \u00a74 ods. 2 p\u00edsm. a). Naopak o dve uz\u00e1vierky by i\u0161lo vtedy, ak by podnikate\u013e za tr\u017eby prijat\u00e9 v tento de\u0148 vyhotovil najprv jednu uz\u00e1vierku o 15:00, a \u010fal\u0161iu o 20:00 hodine.<\/p>\n

Pre prev\u00e1dzky s no\u010dnou alebo nepretr\u017eitou slu\u017ebou je pomerne n\u00e1ro\u010dn\u00e9 vykon\u00e1va\u0165 jednu denn\u00fa uz\u00e1vierku do 24:00 hodiny dan\u00e9ho d\u0148a. Preto maj\u00fa tak\u00fdto podnikatelia mo\u017enos\u0165 vykon\u00e1va\u0165 denn\u00fa uz\u00e1vierku kedyko\u013evek v priebehu d\u0148a<\/strong>.<\/p>\n

Denn\u00e1 uz\u00e1vierka mus\u00ed v zmysle z\u00e1kona o ERP obsahova\u0165 najmenej tieto \u00fadaje:<\/h3>\n

a) ochrann\u00fd znak,
\nb) da\u0148ov\u00fd k\u00f3d elektronickej registra\u010dnej pokladnice,
\nc) da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo, ak podnikate\u013e nie je platite\u013eom DPH,
\nd) identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z pridanej hodnoty, ak podnikate\u013e je platite\u013eom DPH,
\ne) obchodn\u00e9 meno, s\u00eddlo alebo miesto podnikania podnikate\u013ea a predajn\u00e9 miesto, ak je odli\u0161n\u00e9 od s\u00eddla alebo miesta podnikania,
\nf) d\u00e1tum a \u010das vyhotovenia,
\ng) poradov\u00e9 \u010d\u00edslo dennej uz\u00e1vierky od uvedenia elektronickej registra\u010dnej pokladnice do prev\u00e1dzky,
\nh) po\u010det dokladov ozna\u010den\u00fdch slovami \u201eNEPLATN\u00dd DOKLAD\u201c,
\ni) po\u010det pokladni\u010dn\u00fdch dokladov zahrnut\u00fdch do dennej uz\u00e1vierky,
\nj) obrat,
\nk) z\u00e1porn\u00fd obrat,
\nl) kumulovan\u00fd obrat,
\nm) s\u00fa\u010det dane z pridanej hodnoty v \u010dlenen\u00ed pod\u013ea sadzieb vypo\u010d\u00edtan\u00fd z celkov\u00fdch s\u00fam dane z pridanej hodnoty vytla\u010den\u00fdch na pokladni\u010dnom doklade, ak podnikate\u013e je platite\u013eom DPH,
\nn)\u00a0 s\u00fa\u010det obratu v \u010dlenen\u00ed pod\u013ea sadzieb dane z pridanej hodnoty, ak podnikate\u013e je platite\u013eom DPH,
\no) s\u00fa\u010det stornovan\u00fdch polo\u017eiek a ich po\u010det,
\np) s\u00fa\u010det poskytnut\u00fdch zliav a ich po\u010det,
\nr) s\u00fa\u010det vr\u00e1ten\u00ed tovaru a ich po\u010det,
\ns) s\u00fa\u010det z\u00e1porn\u00fdch polo\u017eiek a ich po\u010det,
\nt) s\u00fa\u010det celkov\u00fdch s\u00fam uveden\u00fdch na dokladoch ozna\u010den\u00fdch slovami \u201eNEPLATN\u00dd DOKLAD\u201c.<\/p>\n

Preh\u013eadov\u00e1 uz\u00e1vierka<\/strong> obsahuje najmenej \u00fadaje uveden\u00e9 v p\u00edsm. b) a\u017e f), h) a\u017e k) a m) a\u017e t).<\/p>\n

Intervalov\u00e1 uz\u00e1vierka<\/strong> obsahuje najmenej \u00fadaje uveden\u00e9 v p\u00edsm. h) a\u017e n) a p) a\u017e t) vr\u00e1tane d\u00e1tumu a \u010dasu jej vyhotovenia a \u00fadajov uveden\u00fdch v \u00a74 ods. 4 p\u00edsm. a) a b) druhom a\u017e \u00f4smom bode ulo\u017een\u00e9 vo fi\u0161k\u00e1lnej pam\u00e4ti.<\/p>\n

Nezabudnite<\/h3>\n

Od 1. janu\u00e1ra 2013 je ka\u017ed\u00fd podnikate\u013e na po\u017eiadanie da\u0148ov\u00e9ho alebo coln\u00e9ho \u00faradu povinn\u00fd v lehote nimi ur\u010denej vytla\u010di\u0165 intervalov\u00fa<\/strong> alebo preh\u013eadov\u00fa<\/strong> uz\u00e1vierku, pri\u010dom t\u00e1to povinnos\u0165 trv\u00e1 a\u017e do uplynutia lehoty na z\u00e1nik pr\u00e1va vyrubi\u0165 da\u0148 alebo rozdiel dane. V pr\u00edpade nedodr\u017eania stanovenej lehoty da\u0148ov\u00fd alebo coln\u00fd \u00farad ulo\u017e\u00ed podnikate\u013eovi pokutu v rozmedz\u00ed od 30 do 3 300 EUR, a pri opakovanom poru\u0161en\u00ed a\u017e do v\u00fd\u0161ky 6 600 EUR.<\/p>\n

Ing. Ivana Redekyov\u00e1, Zdroj: Verlag Dash\u00f6fer<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Viete ak\u00e9 s\u00fa Va\u0161e povinnosti, ak pou\u017e\u00edvate registra\u010dn\u00fa pokladnicu? Prin\u00e1\u0161ame V\u00e1m preh\u013ead t\u00fdkaj\u00faci sa uz\u00e1vierok z\u00a0registra\u010dnej pokladnice pripraven\u00fd v\u00a0spolupr\u00e1ci s\u00a0vydavate\u013estvom Verlag Dash\u00f6fer.<\/p>\n","protected":false},"author":2,"featured_media":11389,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[986,987],"class_list":["post-11388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","tag-registracia-pokladnica","tag-uzavierka"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11388"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11388\/revisions"}],"predecessor-version":[{"id":13015,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11388\/revisions\/13015"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11389"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}