{"id":11392,"date":"2013-07-15T10:30:35","date_gmt":"2013-07-15T08:30:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/infoservis-kniha-erp-2\/"},"modified":"2023-06-26T11:00:53","modified_gmt":"2023-06-26T09:00:53","slug":"infoservis-kniha-erp-2","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/infoservis-kniha-erp-2\/","title":{"rendered":"Infoservis: Kniha elektronickej registra\u010dnej pokladnice"},"content":{"rendered":"

Viete ak\u00e9 s\u00fa Va\u0161e povinnosti, ak sa registra\u010dn\u00e1 pokladnica pokaz\u00ed? Prin\u00e1\u0161ame V\u00e1m inform\u00e1cie t\u00fdkaj\u00face sa knihy ERP pripraven\u00e9 v\u00a0spolupr\u00e1ci s\u00a0vydavate\u013estvom Verlag Dash\u00f6fer.<\/a><\/p>\n

Knihou ERP sa rozumie kniha so vzostupne \u010d\u00edslovan\u00fdmi stranami, ktor\u00e1 je nerozoberate\u013en\u00e1 a\u00a0mus\u00ed by\u0165 umiestnen\u00e1 na predajnom mieste spolu s\u00a0elektronickou registra\u010dnou pokladnicou.<\/p>\n

Kniha ERP\u00a0nem\u00f4\u017ee<\/strong>\u00a0obsahova\u0165 in\u00e9 \u00fadaje alebo z\u00e1znamy, ako s\u00fa uveden\u00e9 vo vzore.<\/p>\n

Knihu ERP je podnikate\u013e\u00a0povinn\u00fd ma\u0165 umiestnen\u00fa na predajnom mieste<\/strong>, v\u00a0opa\u010dnom pr\u00edpade mu da\u0148ov\u00fd alebo coln\u00fd \u00farad ulo\u017e\u00ed pokutu v\u00a0rozsahu od 30 do 3\u00a0300\u20ac, a\u00a0pri opakovanom zisten\u00ed a\u017e do v\u00fd\u0161ky 6\u00a0600\u20ac.<\/p>\n

Podnikate\u013e je povinn\u00fd ma\u0165 knihu ERP (s\u00a0vyplnen\u00fdmi identifika\u010dn\u00fdmi \u00fadajmi o\u00a0podnikate\u013eovi, s\u00a0\u00fadajmi o\u00a0elektronickej registra\u010dnej pokladnice a\u00a0\u00fadajmi o\u00a0servisnej organiz\u00e1cii, ktor\u00e1 pre podnikate\u013ea vykon\u00e1va opravu a\u00a0\u00fadr\u017ebu pokladnice) k\u00a0dispoz\u00edcii u\u017e pri uveden\u00ed pokladnice do prev\u00e1dzky s\u00a0t\u00fdm, \u017ee ju predklad\u00e1 spolu s\u00a0k\u00f3piou certifik\u00e1tu k\u00a0pokladnici miestne pr\u00edslu\u0161n\u00e9mu spr\u00e1vcovi dane za \u00fa\u010delom pridelenia da\u0148ov\u00e9ho k\u00f3du elektronickej registra\u010dnej pokladnice, pri\u010dom (\u00a77 ods.1):<\/p>\n

–\u00a0identifika\u010dn\u00fdmi \u00fadajmi o\u00a0podnikate\u013eovi, pokia\u013e ide o\u00a0fyzick\u00fa osobu<\/strong>, s\u00fa obchodn\u00e9 meno a\u00a0adresa trval\u00e9ho pobytu, miesto podnikania podnikate\u013ea a\u00a0predajn\u00e9 miesto, ak je odli\u0161n\u00e9 od miesta podnikania, da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo, ak nie je platite\u013eom DPH, identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z\u00a0pridanej hodnoty, ak je platite\u013eom DPH, odtla\u010dok pe\u010diatky, aj ju podnikate\u013e m\u00e1 vyhotoven\u00fa a\u00a0podpis podnikate\u013ea,<\/p>\n

–\u00a0identifika\u010dn\u00fdmi \u00fadajmi o\u00a0podnikate\u013eovi, pokia\u013e ide o\u00a0pr\u00e1vnick\u00fa osobu<\/strong>, s\u00fa obchodn\u00e9 meno a\u00a0s\u00eddlo, meno a\u00a0priezvisko \u0161tatut\u00e1rneho org\u00e1nu alebo z\u00e1stupcu, predajn\u00e9 miesto, ak je odli\u0161n\u00e9 od s\u00eddla, identifika\u010dn\u00e9 \u010d\u00edslo organiz\u00e1cie, da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo, ak nie je platite\u013eom DPH, identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z\u00a0pridanej hodnoty, ak je platite\u013eom DPH, odtla\u010dok pe\u010diatky, aj ju podnikate\u013e m\u00e1 vyhotoven\u00fa a\u00a0podpis \u0161tatut\u00e1rneho org\u00e1nu alebo z\u00e1stupcu,<\/p>\n

–\u00a0\u00fadajmi o\u00a0elektronickej registra\u010dnej pokladnice<\/strong>\u00a0s\u00fa typ, model a\u00a0v\u00fdrobn\u00e9 \u010d\u00edslo,<\/p>\n

–\u00a0\u00fadajmi o\u00a0servisnej organiz\u00e1cii<\/strong>, ktor\u00e1 pre podnikate\u013ea vykon\u00e1va opravu a\u00a0\u00fadr\u017ebu elektronickej registra\u010dnej pokladnice, s\u00fa obchodn\u00e9 meno, adresa trval\u00e9ho pobytu fyzickej osoby alebo obchodn\u00e9 meno a\u00a0s\u00eddlo pr\u00e1vnickej osoby.<\/p>\n

Do knihy ERP je podnikate\u013e povinn\u00fd zaznamena\u0165 aj situ\u00e1ciu, ak\u00a0 nem\u00f4\u017ee pou\u017ei\u0165 elektronick\u00fa registra\u010dn\u00fa pokladnicu pre z\u00e1va\u017en\u00fd d\u00f4vod, ktor\u00fd vznikol bez jeho zavinenia (okrem v\u00fdpadku elektrick\u00e9ho nap\u00e1jania alebo internetov\u00e9ho pripojenia) s\u00a0t\u00fdm, \u017ee je rovnako povinn\u00fd t\u00fato skuto\u010dnos\u0165 bez zbyto\u010dn\u00e9ho odkladu ozn\u00e1mi\u0165 i servisnej organiz\u00e1cii. Z\u00e1rove\u0148 je povinn\u00fd d\u00f4vod, d\u00e1tum a\u00a0\u010das ak\u00e9hoko\u013evek preru\u0161enia prev\u00e1dzky zaznamena\u0165 do knihy ERP vr\u00e1tane d\u00e1tumu a\u00a0\u010dasu nahl\u00e1senia poruchy servisnej organiz\u00e1cii.<\/p>\n

V\u00a0pr\u00edpade, \u017ee servisn\u00e1 organiz\u00e1cia nedok\u00e1\u017ee chybu odstr\u00e1ni\u0165 priamo na predajnom mieste, je podnikate\u013e povinn\u00fd zaevidova\u0165 do knihy ERP i\u00a0d\u00e1tum a\u00a0\u010das odovzdania pokladnice servisnej organiz\u00e1cii, ktor\u00e1 t\u00fato skuto\u010dnos\u0165 v\u00a0knihe n\u00e1sledne potvrd\u00ed.<\/p>\n

Po jej oprave servisn\u00e1 organiz\u00e1cia do knihy ERP uvedie popis poruchy spolu s\u00a0d\u00e1tumom a\u00a0\u010dasom vykonania opravy. Po op\u00e4tovnom spusten\u00ed pokladnice do prev\u00e1dzky je podnikate\u013e povinn\u00fd t\u00fato skuto\u010dnos\u0165 zaznamena\u0165 do knihy ERP spolu s\u00a0d\u00e1tumom a\u00a0\u010dasom op\u00e4tovn\u00e9ho za\u010datia prev\u00e1dzky elektronickej registra\u010dnej pokladnice.<\/p>\n

V\u00a0praxi mnoho podnikate\u013eov zab\u00fada na povinnos\u0165 predlo\u017ei\u0165 knihu ERP miestne pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu v\u00a0pr\u00edpade, ak pr\u00edde k\u00a0zmene niektor\u00e9ho z\u00a0\u00fadajov uveden\u00fdch v \u00a77 ods. 1 p\u00edsm. a), t.j. zmenia sa identifika\u010dn\u00e9 \u00fadaje o\u00a0podnikate\u013eovi, \u00fadaje o\u00a0elektronickej registra\u010dnej pokladnici alebo \u00fadaje o\u00a0servisnej organiz\u00e1cii. Podnikate\u013e m\u00e1 povinnos\u0165 predlo\u017ei\u0165 knihu ERP za \u00fa\u010delom vykonania zmien t\u00fdchto \u00fadajov v\u00a0evidencii da\u0148ov\u00e9ho \u00faradu najnesk\u00f4r do 30 dn\u00ed odo d\u0148a, ke\u010f zmeny nastali.<\/p>\n

Nezabudnite<\/h2>\n

Kniha ERP sa archivuje desa\u0165 rokov od konca kalend\u00e1rneho roku, v ktorom bol vykonan\u00fd posledn\u00fd z\u00e1znam.<\/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 sa registra\u010dn\u00e1 pokladnica pokaz\u00ed? Prin\u00e1\u0161ame V\u00e1m inform\u00e1cie t\u00fdkaj\u00face sa knihy ERP pripraven\u00e9 v\u00a0spolupr\u00e1ci s\u00a0vydavate\u013estvom Verlag Dash\u00f6fer.<\/p>\n","protected":false},"author":2,"featured_media":11393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[985,984],"class_list":["post-11392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-infoservis","tag-kniha-erp"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11392","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=11392"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11392\/revisions"}],"predecessor-version":[{"id":13018,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11392\/revisions\/13018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11393"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}