{"id":11685,"date":"2017-05-24T06:54:58","date_gmt":"2017-05-24T04:54:58","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/pausalne-vydavky-verzus-uctovnictvo-co-sa-oplati-viac\/"},"modified":"2025-07-02T13:24:23","modified_gmt":"2025-07-02T11:24:23","slug":"pausalne-vydavky-verzus-uctovnictvo-co-sa-oplati-viac","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/pausalne-vydavky-verzus-uctovnictvo-co-sa-oplati-viac\/","title":{"rendered":"Pau\u0161\u00e1lne v\u00fddavky verzus \u00fa\u010dtovn\u00edctvo? \u010co sa oplat\u00ed viac?"},"content":{"rendered":"

V\u00a0roku 2017 sa zv\u00fd\u0161ila\u00a0v\u00fd\u0161ka pau\u0161\u00e1lnych v\u00fddavkov pre \u017eivnostn\u00edkov zo 40 % na 60 %. S\u00fa\u010dasne sa zv\u00fd\u0161il aj maxim\u00e1lny ro\u010dn\u00fd limit pau\u0161\u00e1lnych\u00a0v\u00fddavkov z 5 040 \u20ac\u00a0na 20 000 \u20ac. Tieto\u00a0zmeny evokuj\u00fa viacer\u00e9 ot\u00e1zky, no tou najd\u00f4le\u017eitej\u0161ou je: Oplat\u00ed sa e\u0161te niekomu vies\u0165 da\u0148ov\u00fa evidenciu, pr\u00edpadne \u00fa\u010dtovn\u00edctvo<\/a>?\u00a0<\/strong>Zisti\u0165 odpove\u010f je pomerne jednoduch\u00e9, vy sami si to m\u00f4\u017eete overi\u0165 v\u00fdpo\u010dtom pokojne aj\u00a0ihne\u010f. <\/p>\n

Ak ste\u00a0\u017eivnostn\u00edk a doposia\u013e ste si uplat\u0148ovali preuk\u00e1zate\u013en\u00e9 v\u00fddavky, teda poctivo odkladali ka\u017ed\u00fd blo\u010dek, ktor\u00fd v\u00e1m m\u00f4\u017ee\u00a0zn\u00ed\u017ei\u0165 z\u00e1klad dane, ku dne\u0161n\u00e9mu d\u0148u u\u017e m\u00e1te odlo\u017een\u00e9 blo\u010dky minim\u00e1lne za 4 mesiace. M\u00f4\u017eete si ich spo\u010d\u00edta\u0165 a porovna\u0165 s pr\u00edjmom. Na z\u00e1klade v\u00fdpo\u010dtu zist\u00edte, \u010di sa v\u00e1m ako \u017eivnostn\u00edkovi oplat\u00ed vies\u0165 da\u0148ov\u00fa evidenciu alebo \u00fa\u010dtovn\u00edctvo. V\u00fdpo\u010det v\u00e1m uk\u00e1\u017eeme na konkr\u00e9tnych pr\u00edkladoch.<\/p>\n

Pr\u00edklad \u010d. 1 Pau\u0161\u00e1lne v\u00fddavky vs. \u00fa\u010dtovn\u00edctvo:<\/h2>\n

\u017divnostn\u00edk p\u00e1n Zlat\u00fd\u00a0m\u00e1 zalo\u017een\u00fa \u017eivnos\u0165 ako \u00fa\u010dtovn\u00edk.
\nNov\u00fdch klientov u\u017e neprij\u00edma a jeho pr\u00edjem je stabiln\u00fd, predstavuje ka\u017ed\u00fd mesiac 2 000 \u20ac. P\u00e1n Zlat\u00fd si odklad\u00e1 v\u0161etky v\u00fddavkov\u00e9 blo\u010dky a doteraz bol pre neho pau\u0161\u00e1l nev\u00fdhodn\u00fd. Jeho mesa\u010dn\u00e9 v\u00fddavky predstavuj\u00fa cca 520 \u20ac. Do soci\u00e1lnej pois\u0165ovne plat\u00ed odvody vo v\u00fd\u0161ke 195,17 \u20ac a do zdravotnej pois\u0165ovne odvody v mesa\u010dnej v\u00fd\u0161ke 78,51\u00a0\u20ac.<\/p>\n

Pr\u00edjem p\u00e1na Zlat\u00e9ho<\/em>: 2000 \u20ac<\/p>\n

V\u00fddavky p\u00e1na Zlat\u00e9ho<\/em>: 520 + 195,17 + 78,51 = 793,68 \u20ac<\/p>\n

V pr\u00edpade pau\u0161\u00e1lnych v\u00fddavkov:<\/strong><\/p>\n

Pr\u00edjem p\u00e1na Zlat\u00e9ho<\/em>: 2 000 \u20ac<\/p>\n

V\u00fddavky p\u00e1na Zlat\u00e9ho<\/em>:
\n(2 000 * 0,6) + 195,17 + 78,51 = 1 200 + 195,17 + 78,51 = 1 473,68 \u20ac<\/p>\n

P\u00e1novi Zlat\u00e9mu\u00a0sa na z\u00e1klade\u00a0v\u00fdpo\u010dtu\u00a0\u00fa\u010dtovn\u00edctvo vies\u0165 neoplat\u00ed<\/strong> a
\nnemus\u00ed si tak odklada\u0165 \u017eiadne blo\u010dky.<\/strong><\/p>\n

<\/h2>\n

Pr\u00edklad \u010d. 2 Pau\u0161\u00e1lne v\u00fddavky vs. \u00fa\u010dtovn\u00edctvo:<\/p>\n

\u017divnostn\u00ed\u010dka pani Nov\u00e1kov\u00e1\u00a0prev\u00e1dzkuje bufet a jej priemern\u00fd mesa\u010dn\u00fd obrat predstavuje 2 500 \u20ac. Pani Nov\u00e1kov\u00e1\u00a0vedie jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> a ka\u017ed\u00fd mesiac \u00fa\u010dtuje doklady o zak\u00fapen\u00ed
\ntovaru do bufetu, pr\u00edpadne \u010fal\u0161ie prev\u00e1dzkov\u00e9 v\u00fddavky s\u00favisiace s podnikan\u00edm. Jej priemern\u00e9 mesa\u010dn\u00e9 n\u00e1klady s\u00fa tak 1 800 \u20ac. Do soci\u00e1lnej pois\u0165ovne plat\u00ed odvody vo v\u00fd\u0161ke 146,35 \u20ac a do zdravotnej pois\u0165ovne vo v\u00fd\u0161ke 61,81 \u20ac.<\/p>\n

Pr\u00edjem pani Nov\u00e1kovej<\/em>: 2 500\u00a0\u20ac<\/p>\n

V\u00fddavky pani Nov\u00e1kovej<\/em>:
\n1 800 + 146,35 + 61,81 = 2 008,16\u00a0\u20ac<\/p>\n

V pr\u00edpade pau\u0161\u00e1lnych v\u00fddavkov:<\/strong><\/p>\n

Pr\u00edjem pani Nov\u00e1kovej<\/em>: 2 500 \u20ac<\/p>\n

V\u00fddavky pani Nov\u00e1kovej<\/em>: (2500 * 0,6) + 146,35 + 61,81 = 1500 + 146,35 + 61,81 = 1 708,16 \u20ac<\/p>\n

Skuto\u010dn\u00e9 v\u00fddavky pani Nov\u00e1kovej\u00a0s\u00fa takmer\u00a0o 300 \u20ac vy\u0161\u0161ie ako pau\u0161\u00e1lne v\u00fddavky, preto sa jej oplat\u00ed<\/strong> vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong> aj na\u010falej.<\/p>\n

\u010co z pr\u00edkladov vypl\u00fdva?<\/h2>\n

\u010ci sa \u017eivnostn\u00edkovi oplat\u00ed alebo neoplat\u00ed vies\u0165 da\u0148ov\u00fa evidenciu pr\u00edpadne \u00fa\u010dtovn\u00edctvo, z\u00e1vis\u00ed najm\u00e4 od mno\u017estva v\u00fddavkov<\/strong>, ktor\u00e9 po\u010das mesiaca vynalo\u017e\u00ed\u00a0na svoje podnikanie. Ak je v\u00fd\u0161ka t\u00fdchto v\u00fddavkov vy\u0161\u0161ia ako 60 % pr\u00edjmu, oplat\u00ed sa mu odklada\u0165 doklady o v\u0161etk\u00fdch vynalo\u017een\u00fdch v\u00fddavkoch. Ak je v\u00fd\u0161ka pr\u00edjmov ni\u017e\u0161ia ako 60 % ur\u010dite sa mu to neoplat\u00ed a m\u00f4\u017ee sa namiesto zapisovania dokladov plne s\u00fastredi\u0165 na svoje podnikanie.<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u00a0roku 2017 sa zv\u00fd\u0161ila\u00a0v\u00fd\u0161ka pau\u0161\u00e1lnych v\u00fddavkov pre \u017eivnostn\u00edkov zo 40 % na 60 %. S\u00fa\u010dasne sa zv\u00fd\u0161il aj maxim\u00e1lny ro\u010dn\u00fd limit pau\u0161\u00e1lnych\u00a0v\u00fddavkov z 5 040 …<\/p>\n","protected":false},"author":2,"featured_media":11446,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[354,761,357],"class_list":["post-11685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-pausalne-vydavky","tag-porovnanie","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11685","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=11685"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11685\/revisions"}],"predecessor-version":[{"id":16098,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11685\/revisions\/16098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11446"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}