{"id":11819,"date":"2025-01-27T19:18:52","date_gmt":"2025-01-27T18:18:52","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-uctovat-platby-vykonane-platobnou-kartou-v-uctovnictve-podnikatelov\/"},"modified":"2025-01-27T19:19:09","modified_gmt":"2025-01-27T18:19:09","slug":"ako-uctovat-platby-vykonane-platobnou-kartou-v-uctovnictve-podnikatelov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-uctovat-platby-vykonane-platobnou-kartou-v-uctovnictve-podnikatelov\/","title":{"rendered":"Ako \u00fa\u010dtova\u0165 platby vykonan\u00e9 platobnou kartou v \u00fa\u010dtovn\u00edctve podnikate\u013eov"},"content":{"rendered":"<h2>Druhy platobn\u00fdch kariet<\/h2>\n<p>Rozli\u0161ova\u0165 druhy platobn\u00fdch kariet je d\u00f4le\u017eit\u00e9 najm\u00e4 pri \u00fa\u010dtovan\u00ed jednotliv\u00fdch transakci\u00ed vykonan\u00fdch prostredn\u00edctvom platobn\u00fdch kariet. Pre \u00fa\u010dely \u00fa\u010dtovn\u00edctva je potrebn\u00e9 rozli\u0161ova\u0165 tieto karty: <strong>debetn\u00fa platobn\u00fa kartu a kreditn\u00fa platobn\u00fa kartu.<\/strong><\/p>\n<h3>Debetn\u00e1 platobn\u00e1 karta<\/h3>\n<p>Debetn\u00e1 platobn\u00e1 karta sa vyd\u00e1va priamo k be\u017en\u00e9mu \u00fa\u010dtu. Sl\u00fa\u017ei na platby a v\u00fdbery pe\u0148a\u017en\u00fdch prostriedkov priamo <strong>z be\u017en\u00e9ho \u00fa\u010dtu.<\/strong> Finan\u010dn\u00e9 prostriedky v pr\u00edpade debetnej platobnej karty je mo\u017en\u00e9 \u010derpa\u0165 len do v\u00fd\u0161ky zostatku na be\u017enom \u00fa\u010dte. Z poh\u013eadu \u00fa\u010dtovn\u00edctva ide o <strong>vlastn\u00fd zdroj krytia.<\/strong><\/p>\n<h3>Kreditn\u00e1 platobn\u00e1 karta<\/h3>\n<p>V pr\u00edpade kreditnej platobnej karty nie je potrebn\u00e9 ma\u0165 be\u017en\u00fd \u00fa\u010det v banke. Kreditn\u00e1 platobn\u00e1 karta predstavuje formu \u00faveru a preto sa k nej otv\u00e1ra <strong>\u00faverov\u00fd \u00fa\u010det.<\/strong> \u010cerpanie pe\u0148a\u017en\u00fdch prostriedkov je mo\u017en\u00e9 do v\u00fd\u0161ky dohodnut\u00e9ho \u00faverov\u00e9ho r\u00e1mca. Pri kreditnej platobnej karte ide zv\u00e4\u010d\u0161a o \u00faver, ktor\u00fd je kr\u00e1tkodob\u00e9ho charakteru. \u00daver je revolvingov\u00fd a po priebe\u017enom alebo \u00faplnom splaten\u00ed je mo\u017en\u00e9 \u010derpa\u0165 prostriedky znovu. Z poh\u013eadu \u00fa\u010dtovn\u00edctva predstavuje <strong>cudz\u00ed zdroj krytia.<\/strong> Kreditnou kartou je mo\u017en\u00e9 realizova\u0165 rovnak\u00e9 transakcie ako debetnou platobnou kartou. Nako\u013eko sa jedn\u00e1 o \u00faverov\u00fa kartu &#8211; prim\u00e1rne je ur\u010den\u00e1 na bezhotovostn\u00e9 platby.<\/p>\n<h3>Rozdiel medzi debetnou a kreditnou platobnou kartou<\/h3>\n<p>Z\u00a0uveden\u00e9ho rozdelenia vypl\u00fdva z\u00e1kladn\u00fd rozdiel medzi debetnou a\u00a0kreditnou platobnou kartou. Ide o \u201ep\u00f4vod\u201c \u010derpan\u00fdch pe\u0148a\u017en\u00fdch prostriedkov, k\u00fdm pri debetnej platobnej karte sa \u010derpaj\u00fa vlastn\u00e9 pe\u0148a\u017en\u00e9 prostriedky, naopak pri kreditnej platobnej karte ide o\u00a0peniaze banky, \u010di\u017ee o\u00a0\u010derpanie cudz\u00edch pe\u0148a\u017en\u00fdch prostriedkov formou \u00faveru.<\/p>\n<h2>Platobn\u00e9 karty v\u00a0\u00fa\u010dtovn\u00edctve<\/h2>\n<p>Smerodajn\u00e1 pr\u00e1vna \u00faprava, ktor\u00e1 sa venuje problematike \u00fa\u010dtovania transakci\u00ed uskuto\u010dnen\u00fdch prostredn\u00edctvom platobn\u00fdch kariet je Opatrenie MF SR zo 16. decembra 2002 \u010d. <strong>23054\/2002-92<\/strong>, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania a r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v s\u00fastave <a>podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/a> v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201epostupy \u00fa\u010dtovania\u201c). <em>Pr\u00edslu\u0161n\u00e9 opatrenie sa zaober\u00e1 \u00fa\u010dtovan\u00edm pr\u00edjmu prostredn\u00edctvom platobn\u00fdch kariet, ale v\u00a0pr\u00edpade \u00fa\u010dtovania \u00fahrad prostredn\u00edctvom platobnej karty obsahuje iba ustanovenia pr\u00edslu\u0161n\u00e9 pre \u00fahrady kreditnou platobnou kartou a\u00a0\u00fa\u010dtovanie \u00fahrad vykonan\u00fdch debetnou platobnou kartou v\u00f4bec nerie\u0161i.<\/em><\/p>\n<h3>1. \u00da\u010dtovanie pr\u00edjmu prostredn\u00edctvom platobn\u00fdch kariet<\/h3>\n<p>V\u00a0pr\u00edpade, ak \u00fa\u010dtovn\u00e1 jednotka pred\u00e1va tovar (alebo v\u00fdrobky, slu\u017eby) prostredn\u00edctvom pokladnice e-kasa klient (on-line registra\u010dn\u00e1 pokladnica alebo virtu\u00e1lna registra\u010dn\u00e1 pokladnica), m\u00f4\u017ee d\u00f4js\u0165 k\u00a0pr\u00edjmu hotovostn\u00fdm alebo bezhotovostn\u00fdm sp\u00f4sobom. Pri bezhotovostnom sp\u00f4sobe, t. j. v\u00a0pr\u00edpade \u00fahrady platobnou kartou od z\u00e1kazn\u00edka sa postupuje v\u00a0s\u00falade s \u00a7 49 ods. 5 postupov \u00fa\u010dtovania. Pr\u00edjem prostredn\u00edctvom elektronickej registra\u010dnej pokladnice, ktor\u00fd vznik\u00e1 \u00fahradou platobnou kartou, sa \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky, a to do \u010dasu prip\u00edsania sumy na bankov\u00fd \u00fa\u010det. Pri prip\u00edsan\u00ed tejto sumy na bankov\u00fd \u00fa\u010det sa \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 221 \u2013 Bankov\u00e9 \u00fa\u010dty so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech \u00fa\u010dtu 315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky.<\/p>\n<p><em>Pr\u00edklad \u010d. 1: \u00da\u010dtovanie tr\u017eieb inkasovan\u00fdch prostredn\u00edctvom platobn\u00fdch kariet<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\"><strong>\u010c.<\/strong><\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\"><strong>Dokl.<\/strong><\/td>\n<td style=\"width: 73.9668%; text-align: center; height: 24px;\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td style=\"width: 7.97673%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 5.51126%; text-align: center; height: 24px;\"><strong>Suma<\/strong><\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><strong>MD<\/strong><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 73px;\" rowspan=\"3\">1.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 73px;\" rowspan=\"3\">ID<\/td>\n<td style=\"height: 73px; width: 73.9668%;\" rowspan=\"3\">Tr\u017eby za tovar, platen\u00e9 platobnou kartou (20.3.2025)<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">400,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\">604<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">92,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">343<\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 7.97673%; height: 25px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 25px;\">492,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 25px;\">315<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 25px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 72px;\" rowspan=\"3\">2.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 72px;\" rowspan=\"3\">ID<\/td>\n<td style=\"width: 73.9668%; height: 72px;\" rowspan=\"3\">Tr\u017eby za slu\u017eby, platen\u00e9 platobnou kartou (20.3.2025)<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">70,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">602<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">16,10<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">343<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">86,10<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">315<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">3.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 81.9435%; height: 24px;\" colspan=\"2\">Tr\u017eba zinkasovan\u00e1 platobnou kartou (25.3.2025)<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">492,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">221<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\">315<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">4.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 81.9435%; height: 24px;\" colspan=\"2\">Tr\u017eba zinkasovan\u00e1 platobnou kartou (25.3.2025)<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">86,10<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">221<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\">315<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">5.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 81.9435%; height: 24px;\" colspan=\"2\">Poplatky banke (25.3.2025)<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">10,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">568<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11819\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11819\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h3>2. \u00da\u010dtovanie \u00fahrad vykonan\u00fdch prostredn\u00edctvom platobn\u00fdch kariet<\/h3>\n<h4>2.1. \u00da\u010dtovanie \u00fahrad vykonan\u00fdch kreditnou platobnou kartou<\/h4>\n<p>Ako bolo uveden\u00e9 vy\u0161\u0161ie, je zauj\u00edmav\u00e9, \u017ee postupy \u00fa\u010dtovania rie\u0161ia iba problematiku \u00fa\u010dtovania \u00fahrad uskuto\u010dnen\u00fdch prostredn\u00edctvom kreditnej platobnej karty (ide o \u00a7 47 ods. 4).\u00a0 V\u00a0s\u00falade s\u00a0postupmi \u00fa\u010dtovania sa pri \u00fa\u010dtovan\u00ed \u00fa\u010dtovn\u00e9ho pr\u00edpadu, ktor\u00fdm je \u00fahrada <strong>kreditnou platobnou kartou<\/strong>, \u00fa\u010dtuje v prospech \u00fa\u010dtu <strong>231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery<\/strong> so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u0165archu vecne pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu n\u00e1kladov alebo majetku.<\/p>\n<p><em>Pr\u00edklad \u010d. 2: \u00dahrada kreditnou platobnou kartou<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\"><strong>\u010c.<\/strong><\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\"><strong>Dokl.<\/strong><\/td>\n<td style=\"width: 73.9668%; text-align: center; height: 24px;\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td style=\"width: 7.97673%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 5.51126%; text-align: center; height: 24px;\"><strong>Suma<\/strong><\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><strong>MD<\/strong><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 73px;\" rowspan=\"3\">1.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 73px;\" rowspan=\"3\">I\u00daD<\/td>\n<td style=\"height: 73px; width: 73.9668%;\" rowspan=\"3\">Spolo\u010dn\u00edk Re\u017en\u00e1k vy\u00fa\u010dtoval z\u00e1ru\u010dn\u00fd servis slu\u017eobn\u00e9ho auta uhraden\u00fd kreditnou platobnou kartou (10.4.2025)<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">500,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">511<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">115,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">343<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 7.97673%; height: 25px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 25px;\">615,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 25px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 25px;\">231<\/td>\n<\/tr>\n<tr style=\"height: 31px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 31px;\">2.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 31px;\">VB\u00da<\/td>\n<td style=\"width: 73.9668%; height: 31px;\" colspan=\"2\">Spl\u00e1tka \u00faveru (kreditnej karty) (30.4.2025)<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 31px;\">615,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 31px;\">231<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 31px;\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<h4>2.2. \u00da\u010dtovanie \u00fahrad debetnou platobnou kartou<\/h4>\n<p>\u010co sa t\u00fdka transakci\u00ed (\u00fahrad) uskuto\u010dnen\u00fdch prostredn\u00edctvom <strong>debetnej platobnej karty<\/strong>, v\u00a0tomto pr\u00edpade postupy \u00fa\u010dtovania neposkytuj\u00fa \u017eiadne ustanovenie, ktor\u00e9 by obsahovalo jednozna\u010dn\u00fd sp\u00f4sob \u00fa\u010dtovania \u00fahrad debetnou platobnou kartou. Pritom ide o\u00a0najbe\u017enej\u0161ie pou\u017e\u00edvan\u00fa platobn\u00fa kartu. V\u00a0praxi sa \u010dasto nespr\u00e1vne vyu\u017e\u00edva na \u00fa\u010dtovanie \u00fahrad debetnou platobnou kartou napr\u00edklad\u00a0 \u00fa\u010det 261 \u2013 Peniaze na ceste. <em>Vych\u00e1dzaj\u00fac z\u00a0toho, \u017ee platobn\u00fa kartu m\u00f4\u017eu vyu\u017e\u00edva\u0165 r\u00f4zne osoby pr\u00edslu\u0161nej \u00fa\u010dtovnej jednotky, \u00fa\u010dtovanie \u00fahrad debetnou platobnou kartou by sa spr\u00e1vne malo \u00fa\u010dtova\u0165 na \u00fa\u010det poh\u013ead\u00e1vok, a\u00a0to v\u00a0z\u00e1vislosti od toho, \u010di debetn\u00fa platobn\u00fa kartu m\u00e1 v\u00a0dr\u017ebe (resp. pou\u017e\u00edva) zamestnanec alebo spolo\u010dn\u00edk. V\u00a0pr\u00edpade, ak debetn\u00fa platobn\u00fa kartu pou\u017e\u00edva zamestnanec, tak \u00fahrady uskuto\u010dnen\u00e9 touto kartou by sa mali \u00fa\u010dtova\u0165 prostredn\u00edctvom \u00fa\u010dtu 335 \u2013 Poh\u013ead\u00e1vky vo\u010di zamestnancom s\u00favz\u0165a\u017ene s\u00a0\u00fa\u010dtom 221 \u2013 Bankov\u00e9 \u00fa\u010dty. Pri n\u00e1slednom vy\u00fa\u010dtovan\u00ed sa poh\u013ead\u00e1vka vo\u010di zamestnancovi z\u00fa\u010dtuje na pr\u00edslu\u0161n\u00fd \u00fa\u010det n\u00e1kladov pod\u013ea predmetu n\u00e1kupu, plus DPH. Ak debetn\u00fa platobn\u00fa kartu pou\u017e\u00edva spolo\u010dn\u00edk, tak \u00fahrady uskuto\u010dnen\u00e9 kartou by sa mali \u00fa\u010dtova\u0165 prostredn\u00edctvom \u00fa\u010dtu 355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u00fa\u010dte 221 \u2013 Bankov\u00e9 \u00fa\u010dty. Pri vy\u00fa\u010dtovan\u00ed n\u00e1kladov plat\u00ed rovnak\u00fd princ\u00edp ako v\u00a0pr\u00edpade, ak debetn\u00fa platobn\u00fa kartu pou\u017e\u00edva zamestnanec, a\u00a0to, z\u00fa\u010dtovanie s\u00a0vecne pr\u00edslu\u0161n\u00fdm \u00fa\u010dtom n\u00e1kladov.<\/em><\/p>\n<p><em>Pr\u00edklad \u010d. 3: \u00dahrady debetnou platobnou kartou, ktor\u00fa pou\u017e\u00edva zamestnanec<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\"><strong>\u010c.<\/strong><\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\"><strong>Dokl.<\/strong><\/td>\n<td style=\"width: 81.9435%; text-align: center; height: 24px;\" colspan=\"2\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td style=\"width: 5.51126%; text-align: center; height: 24px;\"><strong>Suma<\/strong><\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><strong>MD<\/strong><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">1.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 81.9435%; text-align: left; height: 24px;\" colspan=\"2\">Zamestnanec P\u00e1nik zaplatil debetnou kartou<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">98,40<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">335<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">221<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">2.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"text-align: left; height: 24px; width: 81.9435%;\" colspan=\"2\">Zamestnanec Ondru\u0161 zaplatil debetnou kartou<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">55,35<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">335<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">221<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">3.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 81.9435%; text-align: left; height: 24px;\" colspan=\"2\">Zamestnanec Lipt\u00e1k zaplatil debetnou kartou<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">110,70<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">335<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">221<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 73px;\" rowspan=\"3\">4.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 73px;\" rowspan=\"3\">ID<\/td>\n<td style=\"height: 73px; width: 73.9668%;\" rowspan=\"3\">Zamestnanec P\u00e1nik vy\u00fa\u010dtoval n\u00e1kup pohonn\u00fdch l\u00e1tok na \u010derpacej stanici uhraden\u00fd debetnou platobnou kartou<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">80,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">501<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">18,40<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">343<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 7.97673%; height: 25px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 25px;\">98,40<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 25px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 25px;\">335<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 72px;\" rowspan=\"3\">5.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 72px;\" rowspan=\"3\">ID<\/td>\n<td style=\"width: 73.9668%; height: 72px;\" rowspan=\"3\">Zamestnanec Ondru\u0161 vy\u00fa\u010dtoval n\u00e1kup kancel\u00e1rskych potrieb uhraden\u00fdch debetnou platobnou kartou<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">45,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">501<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">10,35<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">343<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">55,35<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">335<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 72px;\" rowspan=\"3\">6.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 72px;\" rowspan=\"3\">ID<\/td>\n<td style=\"height: 72px; width: 73.9668%;\" rowspan=\"3\">Zamestnanec Lipt\u00e1k vy\u00fa\u010dtoval platbu za drobn\u00fa opravu stroja<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">90,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">511<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">20,70<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">343<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">110,70<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\">335<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Pr\u00edklad \u010d. 4 \u00dahrada debetnou platobnou kartou, ktor\u00fa pou\u017e\u00edva spolo\u010dn\u00edk<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\"><strong>\u010c.<\/strong><\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\"><strong>Dokl.<\/strong><\/td>\n<td style=\"width: 73.9668%; text-align: center; height: 24px;\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td style=\"width: 7.97673%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 5.51126%; text-align: center; height: 24px;\"><strong>Suma<\/strong><\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\"><strong>MD<\/strong><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 24px;\">1.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 24px;\">VB\u00da<\/td>\n<td style=\"width: 73.9668%; height: 24px; text-align: left;\" colspan=\"2\">Spolo\u010dn\u00edk Nov\u00e1k zaplatil debetnou kartou<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">246,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">355<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\">221<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 2.75561%; text-align: center; height: 73px;\" rowspan=\"3\">2.<\/td>\n<td style=\"width: 3.33574%; text-align: center; height: 73px;\" rowspan=\"3\">ID<\/td>\n<td style=\"height: 73px; width: 73.9668%;\" rowspan=\"3\">Spolo\u010dn\u00edk Nov\u00e1k vy\u00fa\u010dtoval cestovn\u00e9 n\u00e1klady uhraden\u00e9 debetnou platobnou kartou<\/td>\n<td style=\"width: 7.97673%; height: 24px;\">Bez DPH<\/td>\n<td style=\"width: 5.51126%; height: 24px; text-align: right;\">200,-<\/td>\n<td style=\"width: 3.33572%; height: 24px; text-align: center;\">512<\/td>\n<td style=\"width: 3.11819%; height: 24px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 7.97673%; height: 24px;\">DPH 23 %<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 24px;\">46,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 24px;\">343<\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 25px;\">\n<td style=\"width: 7.97673%; height: 25px;\">Spolu<\/td>\n<td style=\"width: 5.51126%; text-align: right; height: 25px;\">246,-<\/td>\n<td style=\"width: 3.33572%; text-align: center; height: 25px;\"><\/td>\n<td style=\"width: 3.11819%; text-align: center; height: 25px;\">355<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\"><span style=\"text-decoration: underline;\"><strong>Autor:<\/strong><\/span> Ing.<\/span><em style=\"text-align: right;\">\u00a0Petra Kri\u0161kov\u00e1, PhD.<\/em><\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n","protected":false},"excerpt":{"rendered":"<p>Druhy platobn\u00fdch kariet Rozli\u0161ova\u0165 druhy platobn\u00fdch kariet je d\u00f4le\u017eit\u00e9 najm\u00e4 pri \u00fa\u010dtovan\u00ed jednotliv\u00fdch transakci\u00ed vykonan\u00fdch prostredn\u00edctvom platobn\u00fdch kariet. Pre \u00fa\u010dely \u00fa\u010dtovn\u00edctva je potrebn\u00e9 rozli\u0161ova\u0165 tieto &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[823,647,357],"class_list":["post-11819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-platobne-karty","tag-podnikatelia","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11819","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=11819"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11819\/revisions"}],"predecessor-version":[{"id":15240,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11819\/revisions\/15240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11820"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}