{"id":11803,"date":"2019-05-02T11:07:56","date_gmt":"2019-05-02T09:07:56","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/slovnik-ekasa-pojmov\/"},"modified":"2023-06-26T11:02:11","modified_gmt":"2023-06-26T09:02:11","slug":"slovnik-ekasa-pojmov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/slovnik-ekasa-pojmov\/","title":{"rendered":"Slovn\u00edk eKasa pojmov"},"content":{"rendered":"<p>Schv\u00e1len\u00edm novely Z\u00e1kona o\u00a0pou\u017e\u00edvan\u00ed elektronickej registra\u010dnej pokladnice vznikla povinnos\u0165 online pripojenia v\u0161etk\u00fdch registra\u010dn\u00fdch pokladn\u00edc k\u00a0datab\u00e1ze finan\u010dnej spr\u00e1vy. Tzn., \u017ee finan\u010dn\u00e1 spr\u00e1va bude ma\u0165 inform\u00e1ciu o\u00a0n\u00e1kupe, resp. transakcii okam\u017eite, nako\u013eko vydan\u00fd doklad z\u00a0registra\u010dnej pokladnice bude zaevidovan\u00fd na centr\u00e1lnom \u00falo\u017eisku eKasa. Aby ste sa vyznali v jednotliv\u00fdch pojmoch, ktor\u00e9 eKasa prin\u00e1\u0161a, pripravili sme pre v\u00e1s preh\u013eadn\u00fd slovn\u00edk eKasa pojmov:<\/p>\n<p><!--more--><\/p>\n<h2>Syst\u00e9m eKasa<\/h2>\n<p>Prostredie zriaden\u00e9 finan\u010dn\u00fdm riadite\u013estvom, ktor\u00e9 sl\u00fa\u017ei na evidenciu d\u00e1tov\u00fdch spr\u00e1v zasielan\u00fdch prostredn\u00edctvom pokladnice eKasa klient.<\/p>\n<h2>Virtu\u00e1lna registra\u010dn\u00e1 pokladnica (VRP)<\/h2>\n<p>VRP je prostredie zriaden\u00e9 Finan\u010dn\u00fdm riadite\u013estvom Slovenskej republiky, ktor\u00e9 je pr\u00edstupn\u00e9 pre podnikate\u013eov na internetovej str\u00e1nke FR SR bezplatne, a\u00a0ktor\u00e9 komunikuje prostredn\u00edctvom koncov\u00e9ho zariadenia a je poskytovan\u00e9 v\u00fdlu\u010dne prostredn\u00edctvom mobiln\u00fdch aplik\u00e1ci\u00ed, ktor\u00fdch vlastn\u00edkom je finan\u010dn\u00e9 riadite\u013estvo a\u00a0klientskeho prostredia zriaden\u00e9ho finan\u010dn\u00fdm riadite\u013estvom na svojom webovom s\u00eddle. Koncov\u00fdm zariaden\u00edm je elektronick\u00e9 zariadenie (po\u010d\u00edta\u010d, notebook, smartf\u00f3n, tla\u010diare\u0148), ktor\u00e9 umo\u017e\u0148uje pr\u00edstup do prostredia VRP a\u00a0tla\u010d dokladov.<\/p>\n<h2>Elektronick\u00e1 registra\u010dn\u00e1 pokladnica (ERP)<\/h2>\n<p>ERP musia pou\u017e\u00edva\u0165 podnikatelia, ak prij\u00edmaj\u00fa tr\u017eby v\u00a0hotovosti do 30.6.2019, po tomto term\u00edne ju musia nahradi\u0165 online registra\u010dnou pokladnicou (ORP). Pou\u017e\u00edvanie elektronickej registra\u010dnej pokladnice sa t\u00fdka predaja tovaru alebo z\u00e1konom vymedzen\u00fdch slu\u017eieb.<\/p>\n<h2>Online registra\u010dn\u00e1 pokladnica (ORP)<\/h2>\n<p>Je s\u00fabor pokladni\u010dn\u00e9ho programu a\u00a0chr\u00e1nen\u00e9ho d\u00e1tov\u00e9ho \u00falo\u017eiska, certifikovan\u00fdch Finan\u010dn\u00fdm riadite\u013estvom Slovenskej republiky (\u010falej len \u201efinan\u010dn\u00e9 riadite\u013estvo\u201c), hardv\u00e9rov\u00fdch prostriedkov, ktor\u00e9 zabezpe\u010duj\u00fa komunik\u00e1ciu so syst\u00e9mom eKasa prostredn\u00edctvom integra\u010dn\u00e9ho rozhrania zverejnen\u00e9ho finan\u010dn\u00fdm riadite\u013estvom na webovom s\u00eddle, a\u00a0\u010fal\u0161\u00edch prostriedkov, ktor\u00e9 zabezpe\u010duj\u00fa plnenie povinnost\u00ed pod\u013ea z\u00e1kona \u010d. 289\/2008 Z. z.<\/p>\n<h2>Pokladni\u010dn\u00fd program<\/h2>\n<p>Pokladni\u010dn\u00fd program je program online registra\u010dnej pokladnice, ktor\u00fd zabezpe\u010duje splnenie po\u017eiadaviek pod\u013ea \u00a7 4a ods. 2.<\/p>\n<h2>Chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko (CHD\u00da)<\/h2>\n<p>CHD\u00da m\u00e1 zabezpe\u010di\u0165 najm\u00e4\u00a0ochranu neodoslan\u00fdch d\u00e1tov\u00fdch spr\u00e1v pred ich modifik\u00e1ciou alebo zmazan\u00edm. M\u00e1 taktie\u017e zabezpe\u010di\u0165 ukladanie in\u00fdch dokladov (napr. predbe\u017en\u00fdch \u00fa\u010dtov), ktor\u00fdch odovzdanie z\u00e1kazn\u00edkovi za prijat\u00fa tr\u017ebu je aj dnes v\u00a0rozpore so z\u00e1konom, av\u0161ak niektor\u00ed podnikatelia tieto doklady zneu\u017e\u00edvaj\u00fa a\u00a0obch\u00e1dzaj\u00fa tak evidenciu tr\u017eieb. M\u00e1 zabezpe\u010di\u0165, aby ak tak\u00e9to doklady boli vydan\u00e9, boli ulo\u017een\u00e9 a\u00a0sl\u00fa\u017eili ako d\u00f4kazn\u00fd prostriedok v\u00a0konan\u00ed o\u00a0ulo\u017een\u00ed pokuty. Chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko m\u00e1 minimalizova\u0165 mo\u017enosti vyd\u00e1vania \u201efalo\u0161n\u00fdch\u201c dokladov a\u00a0chr\u00e1ni\u0165 tak poctiv\u00fdch podnikate\u013eov, ktor\u00ed si plnia svoje z\u00e1konn\u00e9 povinnosti.<\/p>\n<h2>Aplik\u00e1cia Overenie pokladni\u010dn\u00e9ho dokladu<\/h2>\n<p>Sl\u00fa\u017ei pre jednoduch\u00fa kontrolu pokladni\u010dn\u00fdch dokladov vystaven\u00fdch vo virtu\u00e1lnej registra\u010dnej pokladnici (pod\u013ea z\u00e1kona \u010d. 289\/2008 Z. z. o\u00a0pou\u017e\u00edvan\u00ed elektronickej registra\u010dnej pokladnice platn\u00e9ho od 1.4.2015).<\/p>\n<h2>Unik\u00e1tny identifik\u00e1tor kupuj\u00faceho (UIK)<\/h2>\n<p>Je \u010d\u00edseln\u00fd znak alebo alfanumerick\u00fd re\u0165azec sl\u00fa\u017eiaci na identifik\u00e1ciu kupuj\u00faceho (napr. da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo\/DI\u010c). Ide o\u00a0nepovinn\u00fd \u00fadaj uv\u00e1dzan\u00fd na pokladni\u010dnom doklade, ktor\u00fd mus\u00ed by\u0165 predlo\u017een\u00fd kupuj\u00facim e\u0161te pred zaevidovan\u00edm tr\u017eby v\u00a0online registra\u010dnej pokladnici.<\/p>\n<h2>Predajn\u00e9 miesto<\/h2>\n<p>Je miesto, kde sa prij\u00edma tr\u017eba. Z\u00a0defin\u00edcie pojmu \u201epredajn\u00e9 miesto\u201c vypl\u00fdva, \u017ee ide o\u00a0ak\u00e9ko\u013evek miesto, v\u00a0r\u00e1mci ktor\u00e9ho podnikate\u013e za predaj tovaru alebo za poskytnutie vymedzenej slu\u017eby prij\u00edma tr\u017ebu v\u00a0hotovosti, napr. st\u00e1la prev\u00e1dzka, meniace sa predajn\u00e9 miesto (predaj na trhov\u00fdch miestach, poskytnutie slu\u017eby u\u00a0z\u00e1kazn\u00edkov a\u00a0pod.).<\/p>\n<h2>Identifika\u010dn\u00e9 \u00fadaje<\/h2>\n<p>Ide o s\u00fabor \u00fadajov potrebn\u00fdch na vyhotovenie pokladni\u010dn\u00e9ho dokladu, dokladu ozna\u010den\u00e9ho slovami \u201eNEPLATN\u00dd DOKLAD\u201c, \u201eVKLAD\u201c alebo \u201eV\u00ddBER\u201c, ktor\u00e9 jednozna\u010dne identifikuj\u00fa on-line registra\u010dn\u00fa pokladnicu podnikate\u013ea.<\/p>\n<h2>Autentifika\u010dn\u00e9 \u00fadaje<\/h2>\n<p>\u00dadaje, ktor\u00e9 umo\u017e\u0148uj\u00fa overi\u0165 identitu online registra\u010dnej pokladnice pri komunik\u00e1cii so syst\u00e9mom eKasa.<\/p>\n<h2>Podnikate\u013e<\/h2>\n<p>Jednou z\u00a0podmienok pre povinnos\u0165 pou\u017e\u00edva\u0165 ERP, VRP alebo ORP je podnikate\u013esk\u00e1 \u010dinnos\u0165 vykon\u00e1van\u00e1 pod\u013ea \u00a7 2 ods. 2 Obchodn\u00e9ho z\u00e1konn\u00edka.<\/p>\n<p>Podnikate\u013eom pod\u013ea \u00a7 2 Obchodn\u00e9ho z\u00e1konn\u00edka je:<\/p>\n<ul>\n<li>osoba zap\u00edsan\u00e1 v\u00a0obchodnom registri,<\/li>\n<li>osoba, ktor\u00e1 podnik\u00e1 na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia,<\/li>\n<li>osoba, ktor\u00e1 podnik\u00e1 na z\u00e1klade in\u00e9ho ne\u017e \u017eivnostensk\u00e9ho opr\u00e1vnenia pod\u013ea osobitn\u00fdch predpisov,<\/li>\n<li>fyzick\u00e1 osoba, ktor\u00e1 vykon\u00e1va po\u013enohospod\u00e1rsku v\u00fdrobu a\u00a0je zap\u00edsan\u00e1 do evidencie pod\u013ea z\u00e1kona \u010d. 105\/1990 Zb. o\u00a0s\u00fakromnom podnikan\u00ed ob\u010danov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov, tzv. samostatne hospod\u00e1riaci ro\u013en\u00edk.<\/li>\n<\/ul>\n<p><strong>Tovarom<\/strong> \u2013 je ak\u00fdko\u013evek v\u00fdrobok, polotovar, materi\u00e1l alebo surovina pred\u00e1van\u00fd podnikate\u013eom.<\/p>\n<p><strong>V\u00fdrobkom<\/strong> \u2013 je vyroben\u00e1 vec, l\u00e1tka a\u00a0pod., produkt (napr. priemyseln\u00fd v\u00fdrobok, po\u013enohospod\u00e1rsky, hutn\u00edcky alebo mlie\u010dny v\u00fdrobok), polotovarom je \u010diasto\u010dne spracovan\u00fd, opracovan\u00fd tovar, napr. pred\u00e1van\u00e9 potraviny pripraven\u00e9 na dokon\u010denie varen\u00edm, pe\u010den\u00edm (napr. mrazen\u00e9 polotovary a\u00a0pod.), materi\u00e1lom je l\u00e1tka (napr. na \u0161aty) alebo s\u00fahrn jednoduch\u00fdch v\u00fdrobkov, z\u00a0ktor\u00fdch sa nie\u010do vyr\u00e1ba (napr. stavebn\u00fd materi\u00e1l), surovinou je spracovan\u00fd v\u00fdchodiskov\u00fd materi\u00e1l ur\u010den\u00fd na v\u00fdrobu (napr. nerastn\u00e9 suroviny, priemyseln\u00e9 suroviny, druhotn\u00e9 suroviny ur\u010den\u00e9 na op\u00e4tovn\u00e9 spracovanie), tovarom s\u00fa v\u00fdrobky ako predmet k\u00fapy a\u00a0predaja ur\u010den\u00e9 na uspokojenie potrieb \u010dloveka (napr. priemyseln\u00fd, spotrebn\u00fd tovar, drobn\u00fd, kusov\u00fd tovar, luxusn\u00fd tovar).<\/p>\n<p><strong>Slu\u017ebou<\/strong> \u2013 je slu\u017eba ozna\u010den\u00e1 v\u00a0\u0160tatistickej klasifik\u00e1cii ekonomick\u00fdch \u010dinnost\u00ed (\u010falej \u201e\u0160KE\u010c), ktor\u00e1 je uveden\u00e1 v\u00a0pr\u00edlohe \u010d. 1 z\u00e1kona o\u00a0ERP.<\/p>\n<h2>Potrebujete rie\u0161i\u0165 eKasu no neviete ako \u010falej?<\/h2>\n<p>Radi V\u00e1m pom\u00f4\u017eeme. Sta\u010d\u00ed, ak si vypln\u00edte kr\u00e1tky dotazn\u00edk alebo priamo formul\u00e1r a my sa v\u00e1m ozveme.<\/p>\n<p class=\"text-center\"><a class=\"c-btn--medium\" href=\"https:\/\/www.money.sk\/rozsirenie\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Chcem zisti\u0165, ako rie\u0161i\u0165 eKasu<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Schv\u00e1len\u00edm novely Z\u00e1kona o\u00a0pou\u017e\u00edvan\u00ed elektronickej registra\u010dnej pokladnice vznikla povinnos\u0165 online pripojenia v\u0161etk\u00fdch registra\u010dn\u00fdch pokladn\u00edc k\u00a0datab\u00e1ze finan\u010dnej spr\u00e1vy. Tzn., \u017ee finan\u010dn\u00e1 spr\u00e1va bude ma\u0165 inform\u00e1ciu o\u00a0n\u00e1kupe, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11804,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29,5],"tags":[479,829,828],"class_list":["post-11803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativa","category-podnikanie","tag-ekasa","tag-pojmy","tag-slovnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11803","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=11803"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11803\/revisions"}],"predecessor-version":[{"id":13209,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11803\/revisions\/13209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11804"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}