{"id":12360,"date":"2021-04-14T06:00:13","date_gmt":"2021-04-14T04:00:13","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/komu-sa-oplati-viest-danovu-evidenciu-a-komu-uctovnictvo\/"},"modified":"2023-06-26T11:03:29","modified_gmt":"2023-06-26T09:03:29","slug":"komu-sa-oplati-viest-danovu-evidenciu-a-komu-uctovnictvo","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/komu-sa-oplati-viest-danovu-evidenciu-a-komu-uctovnictvo\/","title":{"rendered":"Komu sa oplat\u00ed vies\u0165 da\u0148ov\u00fa evidenciu a komu \u00fa\u010dtovn\u00edctvo"},"content":{"rendered":"<p>Ak hovor\u00edme o\u00a0v\u00fdbere medzi da\u0148ovou evidenciou a\u00a0veden\u00edm \u00fa\u010dtovn\u00edctva, hovor\u00edme o\u00a0podnikate\u013eoch \u2013 \u017eivnostn\u00edkoch podnikaj\u00facich pod\u013ea \u017eivnostensk\u00e9ho z\u00e1kona, o\u00a0slobodn\u00fdch umeleck\u00fdch povolaniach ako s\u00fa herci, spisovatelia, moder\u00e1tori, tvorcovia blogov alebo \u010dl\u00e1nkov, o\u00a0podnikate\u013eoch podnikaj\u00facich pod\u013ea z\u00e1konov mimo \u017eivnostensk\u00e9ho z\u00e1kona ako s\u00fa advok\u00e1ti, znalci, medi\u00e1tori a\u00a0pod. Tieto skupiny podnikate\u013eov m\u00f4\u017eeme nazva\u0165 samostatne z\u00e1robkovo \u010dinn\u00e9 osoby, skratkou SZ\u010cO.<\/p>\n<p>Okrem toho si medzi veden\u00edm da\u0148ovej evidencie a\u00a0veden\u00edm \u00fa\u010dtovn\u00edctva m\u00f4\u017eu vybra\u0165 aj osoby, ktor\u00e9 prenaj\u00edmaj\u00fa vlastn\u00fa nehnute\u013enos\u0165 alebo jej \u010das\u0165 bez \u017eivnostensk\u00e9ho opr\u00e1vnenia, ktor\u00e9 musia v\u00a0da\u0148ovom priznan\u00ed preukazova\u0165 iba skuto\u010dn\u00e9 v\u00fddavky.<\/p>\n<p>Na za\u010diatku si vysvetl\u00edme jednotliv\u00e9 pojmy:<\/p>\n<ul>\n<li>Da\u0148ov\u00e1 evidencia na pau\u0161\u00e1lne v\u00fddavky<\/li>\n<li>Da\u0148ov\u00e1 evidencia na skuto\u010dn\u00e9 v\u00fddavky<\/li>\n<li>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/li>\n<li>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e1 evidencia na pau\u0161\u00e1lne v\u00fddavky<\/h2>\n<p>Ak podnikate\u013e uplat\u0148uje v\u00fddavky percentom z pr\u00edjmov (tzv. pau\u0161\u00e1lne v\u00fddavky), je povinn\u00fd\u00a0vies\u0165 da\u0148ov\u00fa evidenciu pod\u013ea \u00a7 6 ods. 11 z\u00e1kona,\u00a0 ale len v rozsahu pod\u013ea \u00a7 6 ods. 11 p\u00edsm. a) a d) z\u00e1kona o dani z pr\u00edjmov, t. j. <strong>evidenciu o pr\u00edjmoch<\/strong> v \u010dasovom slede v \u010dlenen\u00ed potrebnom na zistenie z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) \u00a0vr\u00e1tane prijat\u00fdch dokladov, ktor\u00e9\u00a0sp\u013a\u0148aj\u00fa n\u00e1le\u017eitosti \u00fa\u010dtovn\u00fdch dokladov, <strong>z\u00e1sob\u00e1ch a poh\u013ead\u00e1vkach<\/strong>.<\/p>\n<p>Aktu\u00e1lne je mo\u017en\u00e9 uplatni\u0165 si pau\u0161\u00e1lne v\u00fddavky vo v\u00fd\u0161ke 60% z\u00a0pr\u00edjmov, max. 20\u00a0000\u20ac a\u00a0k\u00a0tomu pripo\u010d\u00edta\u0165 skuto\u010dne zaplaten\u00e9 soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie v\u00a0zda\u0148ovacom obdob\u00ed, za ktor\u00fd sa da\u0148ov\u00e1 evidencia vedie. Pau\u0161\u00e1lne v\u00fddavky si m\u00f4\u017ee uplatni\u0165 iba SZ\u010cO, ktor\u00e1 nie je po\u010das cel\u00e9ho zda\u0148ovacieho obdobia platite\u013eom DPH.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/bruce-mars-FWVMhUa_wbY-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-91170\" \/><\/p>\n<h2>Da\u0148ov\u00e1 evidencia na skuto\u010dn\u00e9 v\u00fddavky<\/h2>\n<p>Ak si SZ\u010cO uplat\u0148uje <strong>skuto\u010dn\u00e9 v\u00fddavky<\/strong>, je povinn\u00e1\u00a0vies\u0165 da\u0148ov\u00fa evidenciu pod\u013ea \u00a7 6 ods. 11 z\u00e1kona o\u00a0dani z pr\u00edjmov, ktor\u00e1 okrem vy\u0161\u0161ie uvedenej <strong>evidencie pr\u00edjmov a\u00a0evidencie z\u00e1sob a\u00a0poh\u013ead\u00e1vok<\/strong>, obsahuje aj<strong> evidenciu o\u00a0da\u0148ov\u00fdch v\u00fddavkoch, evidenciu z\u00e1v\u00e4zkov a\u00a0evidenciu majetku. <\/strong><\/p>\n<p>Do skuto\u010dn\u00fdch v\u00fddavkov m\u00f4\u017ee podnikate\u013e zahrn\u00fa\u0165 len tie v\u00fddavky, ktor\u00e9 vynalo\u017eil na svoje podnikanie a\u00a0priamo s\u00a0n\u00edm s\u00favisia.<\/p>\n<p>Medzi skuto\u010dn\u00e9, da\u0148ovo uznate\u013en\u00e9 v\u00fddavky patria:<\/p>\n<ul>\n<li>mzdy,<\/li>\n<li>zdravotn\u00e9 a soci\u00e1lne poistenie,<\/li>\n<li>prev\u00e1dzkov\u00e9 n\u00e1klady (n\u00e1jomn\u00e9, platby za energie),<\/li>\n<li>n\u00e1kup materi\u00e1lu<\/li>\n<li>debetn\u00e9 \u00faroky.<\/li>\n<\/ul>\n<p>Medzi da\u0148ovo uznate\u013en\u00e9 n\u00e1klady nepatria:<\/p>\n<ul>\n<li>v\u00fddavky na reprezent\u00e1ciu (pohostenie pre klientov),<\/li>\n<li>spl\u00e1tky \u00faveru,<\/li>\n<li>n\u00e1kup dlhodob\u00e9ho majetku (do v\u00fddavkov sa po\u010d\u00edtaj\u00fa odpisy, nie naraz n\u00e1kup majetku)<\/li>\n<li>v\u00fddavky na osobn\u00fa spotrebu.<\/li>\n<\/ul>\n<h2>Jednoduch\u00e9 a\u00a0podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>SZ\u010cO si m\u00f4\u017eu zvoli\u0165 aj vedenie jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva. <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> m\u00f4\u017eu vies\u0165 aj organiz\u00e1cie nezriaden\u00e9 na \u00fa\u010del podnikania, napr. ob\u010dianske zdru\u017eenia. Vo v\u0161eobecnosti m\u00f4\u017eeme poveda\u0165, \u017ee pokia\u013e niektor\u00fd z\u00e1kon vyslovene neuklad\u00e1 povinnos\u0165 podnikate\u013eovi alebo organiz\u00e1cii <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>, m\u00f4\u017ee vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo.<\/p>\n<p>Povinnos\u0165 vies\u0165 podvojn\u00e9 \u00fa\u010dtovn\u00edctvo maj\u00fa tieto organiz\u00e1cie, ktor\u00e9 maj\u00fa povinnos\u0165 by\u0165 zap\u00edsan\u00e9 v\u00a0obchodnom registri:<\/p>\n<ol>\n<li>verejn\u00e1 obchodn\u00e1 spolo\u010dnos\u0165, komanditn\u00e1 spolo\u010dnos\u0165, spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm, jednoduch\u00e1 spolo\u010dnos\u0165 na akcie, akciov\u00e1 spolo\u010dnos\u0165, dru\u017estvo,<\/li>\n<li>pr\u00e1vnick\u00e9 osoby zalo\u017een\u00e9 pod\u013ea pr\u00e1va Eur\u00f3pskej \u00fanie, a to eur\u00f3pske zoskupenie hospod\u00e1rskych z\u00e1ujmov, eur\u00f3pske dru\u017estvo, eur\u00f3pska spolo\u010dnos\u0165,<\/li>\n<li>pr\u00e1vnick\u00e9 osoby zriaden\u00e9 z\u00e1konom alebo na z\u00e1klade z\u00e1kona, ak osobitn\u00fd z\u00e1kon ustanovuje, \u017ee sa zapisuj\u00fa do obchodn\u00e9ho registra,<\/li>\n<li>\u0161t\u00e1tne podniky,<\/li>\n<li>organiza\u010dn\u00e9 zlo\u017eky podnikov slovensk\u00fdch pr\u00e1vnick\u00fdch os\u00f4b,<\/li>\n<li>podniky zahrani\u010dn\u00fdch pr\u00e1vnick\u00fdch os\u00f4b a organiza\u010dn\u00e9 zlo\u017eky podnikov zahrani\u010dn\u00fdch pr\u00e1vnick\u00fdch os\u00f4b (podniky zahrani\u010dn\u00fdch fyzick\u00fdch os\u00f4b sa u\u017e do obchodn\u00e9ho registra nezapisuj\u00fa).<\/li>\n<\/ol>\n<p>Do 30.9.2020 museli by\u0165 do obchodn\u00e9ho registra zap\u00edsan\u00e9 aj podniky zahrani\u010dn\u00fdch fyzick\u00fdch os\u00f4b. S \u00fa\u010dinnos\u0165ou od 01.10.2020 sa do obchodn\u00e9ho registra\u00a0<strong>u\u017e nezapisuj\u00fa \u017eiadne fyzick\u00e9 osoby<\/strong>, bez oh\u013eadu na to, \u010di s\u00fa Slov\u00e1ci alebo cudzinci. Fyzick\u00e9 osoby zap\u00edsan\u00e9 do obchodn\u00e9ho registra do okt\u00f3bra 2020, bud\u00fa postupne z obchodn\u00e9ho registra vymaz\u00e1van\u00e9.<\/p>\n<p>S veden\u00edm \u00fa\u010dtovn\u00edctva v\u00e1m m\u00f4\u017ee pomoc <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">program na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> v r\u00e1mci \u00fa\u010dtovn\u00e9ho syst\u00e9m Money S3.<\/p>\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\/12360\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12360\">\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<h2>Zjednodu\u0161en\u00e9 vedenie da\u0148ovej evidencie<\/h2>\n<p>Excel je u\u017eito\u010dn\u00fdm pomocn\u00edkom pri veden\u00ed da\u0148ov\u00e9 evidencie. Ale e\u0161te viac v\u00e1m pom\u00f4\u017ee napr\u00edklad faktura\u010dn\u00e1 slu\u017eba <a href=\"https:\/\/www.idoklad.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">iDoklad<\/a>. V jednom prostred\u00ed vystavujete fakt\u00fary a tie\u017e evidujete svoje v\u00fddaje, preto\u017ee do iDoklade jednoducho vlo\u017e\u00edte v\u0161etky prijat\u00e9 fakt\u00fary. Ak m\u00e1te aj doklady z\u00a0registra\u010dnej pokladne, naskenujete je \u010di odfot\u00edte a vlo\u017e\u00edte ich do aplik\u00e1cie. <strong>Zbav\u00edte sa tak krab\u00edc s dokladmi<\/strong> a\u00a0naviac si doklad aj archivujete a\u00a0nemus\u00edte ma\u0165 obavu, \u017ee doklad po rokoch vybledne.<\/p>\n<p>Oproti excelu nemus\u00edte ni\u010d nastavova\u0165, iba vypln\u00edte \u00fadaje do pripraven\u00fdch polo\u017eiek a iDoklad v\u00e1m <strong>zobraz\u00ed preh\u013eady pr\u00edjmov i v\u00fddajov<\/strong>. Ak potrebujete vies\u0165 evidenciu o\u00a0z\u00e1sob\u00e1ch, napr. nak\u00fapili ste reklamn\u00e9 predmety, ktor\u00fdch stav potrebujete evidova\u0165, aj toto viete vies\u0165 v\u00a0iDoklade. Jednoducho si tie\u017e vygenerujete podklady pro da\u0148ov\u00e9 priznanie alebo v\u0161etky doklady elektronicky po\u0161lete svojmu \u00fa\u010dtovn\u00edkovi. V\u00a0pr\u00edpade, \u017ee potrebujete vies\u0165 evidenciu majetku (ak vediete da\u0148ov\u00fa evidenciu so skuto\u010dn\u00fdmi v\u00fddavkami), t\u00fato si jednoducho vediete v\u00a0exceli, pr\u00edpadne prejdete na \u00fa\u010dtovn\u00fd syst\u00e9m, napr. na <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">Money S3<\/a>.<\/p>\n<p>Pre \u017eivnostn\u00edkov, ktor\u00ed <strong>maj\u00fa aj sklad<\/strong>, je vhodnej\u0161\u00ed <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\"> \u00fa\u010dtovn\u00fd program Money S3<\/a>. Rovnako ako v iDoklade v\u00a0\u0148om evidujete pr\u00edjmy a v\u00fddavky, ale naviac m\u00e1te k\u00a0dispoz\u00edcii mnoho \u010fal\u0161\u00edch funkci\u00ed ako napr. mzdov\u00fa agendu. \u00da\u010dtovn\u00fd syst\u00e9m <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">Money S3<\/a> obsahuje modul na vedenie jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva, aj na vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>TIP: Pokia\u013e z\u00e1klady da\u0148ov\u00e9 evidencie pozn\u00e1te a iba sa potrebujete nau\u010di\u0165 pracova\u0165 v Money S3, m\u00f4\u017ee by\u0165 pre v\u00e1s pr\u00ednosn\u00e9 absolvova\u0165 toto <a href=\"https:\/\/app.livestorm.co\/solitea-a-s\/jednoduche-uctovnictvo?type=detailed\" target=\"_blank\" rel=\"noopener noreferrer\">\u0161kolenie<\/a>.<\/p>\n<\/div>\n<p><strong>Pre koho je vhodnej\u0161ia da\u0148ov\u00e1 evidencia a\u00a0pre koho vedenie \u00fa\u010dtovn\u00edctva<\/strong><\/p>\n<p>Pre SZ\u010cO, ktor\u00e1 nie je platite\u013eom DPH cel\u00e9 zda\u0148ovacie obdobie a ktor\u00fdch skuto\u010dn\u00e9 v\u00fddavky nepresiahnu 60% z\u00a0pr\u00edjmov, je v\u00fdhodnej\u0161ie vies\u0165 da\u0148ov\u00fa evidenciu a\u00a0uplat\u0148ova\u0165 pau\u0161\u00e1lne v\u00fddavky.<\/p>\n<p>Ak skuto\u010dn\u00e9 v\u00fddavky presiahnu t\u00fato hranicu, je vhodnej\u0161ie vies\u0165 da\u0148ov\u00fa evidenciu so skuto\u010dn\u00fdmi v\u00fddavkami.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Ako vies\u0165 da\u0148ov\u00fa evidenciu sa dozviete podrobnej\u0161ie v \u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">N\u00e1vod: ako zdarma a jednoducho vies\u0165 da\u0148ov\u00fa evidenciu v Exceli<\/a><\/p>\n<\/div>\n<p>Ak je rozsah podnikania ve\u013ek\u00fd a\u00a0podnikate\u013e vystavuje alebo prij\u00edma ve\u013ea fakt\u00far, pr\u00edpadne potrebuje vies\u0165 skladov\u00fa evidenciu, da\u0148ov\u00e1 evidencia veden\u00e1 v\u00a0exceli m\u00f4\u017ee by\u0165 ve\u013emi nepreh\u013eadn\u00e1. V\u00a0tom pr\u00edpade je v\u00fdhodnej\u0161ie, kv\u00f4li preh\u013eadu o\u00a0stave podnikania, ale aj kv\u00f4li preuk\u00e1zate\u013enosti da\u0148ov\u00fdch v\u00fddavkov a\u00a0vyhotoveniu da\u0148ov\u00e9ho priznania, vies\u0165 jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo v\u00a0niektorom z\u00a0\u00fa\u010dtovn\u00fdch syst\u00e9mov.<\/p>\n<p>Av\u0161ak, nie je zriedkav\u00e9, \u017ee sa \u017eivnostn\u00edci dobrovo\u013ene rozhodn\u00fa pre vedenie podvojn\u00e9ho \u00fa\u010dtovn\u00edctva. Pre vedenie jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva sa\u00a0pou\u017e\u00edvaj\u00fa \u00fa\u010dtovn\u00e9 syst\u00e9my. Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd syst\u00e9m Money S3 zadarmo<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak hovor\u00edme o\u00a0v\u00fdbere medzi da\u0148ovou evidenciou a\u00a0veden\u00edm \u00fa\u010dtovn\u00edctva, hovor\u00edme o\u00a0podnikate\u013eoch \u2013 \u017eivnostn\u00edkoch podnikaj\u00facich pod\u013ea \u017eivnostensk\u00e9ho z\u00e1kona, o\u00a0slobodn\u00fdch umeleck\u00fdch povolaniach ako s\u00fa herci, spisovatelia, moder\u00e1tori, tvorcovia &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[368,357,689],"class_list":["post-12360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","tag-danova-evidencia","tag-uctovnictvo","tag-vyber"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12360","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=12360"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12360\/revisions"}],"predecessor-version":[{"id":12362,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12360\/revisions\/12362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12361"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}