{"id":12419,"date":"2021-06-02T06:00:56","date_gmt":"2021-06-02T04:00:56","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/uctovny-versus-danovy-odpis\/"},"modified":"2023-06-26T11:03:38","modified_gmt":"2023-06-26T09:03:38","slug":"uctovny-versus-danovy-odpis","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovny-versus-danovy-odpis\/","title":{"rendered":"\u00da\u010dtovn\u00fd versus da\u0148ov\u00fd odpis"},"content":{"rendered":"<p><span data-mce-type=\"bookmark\" style=\"width: 0px;overflow: hidden;line-height: 0\" class=\"mce_SELRES_start\">\ufeff<\/span>Najsk\u00f4r si vysvetl\u00edme <strong>d\u00f4le\u017eit\u00e9 pojmy<\/strong>. Ako podnikate\u013ea sa v\u00e1s t\u00fdka:<\/p>\n<p><strong>1. \u00da\u010dtovn\u00fd odpis dlhodob\u00e9ho majetku<\/strong><\/p>\n<p>Do \u00fa\u010dtovn\u00edctva postupne \u00fa\u010dtujete <strong>re\u00e1lne opotrebovanie dlhodob\u00e9ho majetku<\/strong>. Ak\u00fdm sp\u00f4sobom odpis v \u00fa\u010dtovn\u00edctve vypo\u010d\u00edtate a do ko\u013ek\u00fdch rokov n\u00e1klady rozdel\u00edte, je na v\u00e1s, ale mus\u00edte sa riadi\u0165 ustanoveniami v <strong>z\u00e1kone o \u00fa\u010dtovn\u00edctve<\/strong>. Rozlo\u017een\u00ed si stanov\u00edte sami v tzv. <strong>odpisovom pl\u00e1ne<\/strong>.<\/p>\n<p><strong>2. Da\u0148ov\u00fd odpis dlhodob\u00e9ho majetku<\/strong><\/p>\n<p>Pri da\u0148ovom odpise si \u010das\u0165 obstar\u00e1vacej ceny z majetku postupne zad\u00e1vate do da\u0148ov\u00e9ho priznania pr\u00e1vnick\u00fdch os\u00f4b k dani z pr\u00edjmov ako da\u0148ovo uznate\u013en\u00fd n\u00e1klad. N\u00e1kup majetku si nem\u00f4\u017eete v n\u00e1kladoch uplatni\u0165 cel\u00fd naraz, ale pod\u013ea presne dan\u00e9ho harmonogramu. Obstaran\u00fd majetok zarad\u00edte do jednej zo <strong>siedmych odpisov\u00fdch skup\u00edn<\/strong> pod\u013ea paragrafu pr\u00edlohy \u010d.1 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmu \u010d. 595\/2003 Z. z.:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Odpisov\u00e1 skupina<\/p>\n<\/td>\n<td>\n<p>Doba odpisovania<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>0<\/p>\n<\/td>\n<td>\n<p>2 roky<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>4 roky<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>6 rokov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>8 rokov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>12 rokov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>20 rokov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>40 rokov<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Pozn\u00e1mka<\/strong>: d\u013a\u017eka doby odpisovania sa pri \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch odpisoch m\u00f4\u017ee pri jednom konkr\u00e9tnom majetku l\u00ed\u0161i\u0165.<\/p>\n<p>Doba da\u0148ov\u00e9ho odpisovania sa pred\u013a\u017ei, pokia\u013e da\u0148ov\u00fd odpis preru\u0161\u00edte. \u00da\u010dtovn\u00fd odpis nie je mo\u017ene preru\u0161i\u0165.<\/p>\n<p>Medzi dlhodob\u00fd hmotn\u00fd majetok, ktor\u00fd sa pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov odpisuje patria:<\/p>\n<ul>\n<li>samostatn\u00e9 hnute\u013en\u00e9 veci a\u00a0s\u00fabory hnute\u013en\u00fdch vec\u00ed, ktor\u00fd ocenenie je vy\u0161\u0161ie ako <strong>1\u00a0700 \u20ac<\/strong> , maj\u00fa samostatn\u00e9 technicko-ekonomick\u00e9 ur\u010denie a\u00a0ich doba pou\u017eite\u013enosti je dlh\u0161ia ako jeden rok,<\/li>\n<li>budovy a in\u00e9 stavby okrem prev\u00e1dzkov\u00fdch bansk\u00fdch diel a drobn\u00fdch stavieb na lesnej p\u00f4de sl\u00fa\u017eiacich na zabezpe\u010dovanie lesnej v\u00fdroby a\u00a0po\u013eovn\u00edctva,<\/li>\n<li>pestovate\u013esk\u00e9 celky trval\u00fdch porastov s dobou plodnosti dlh\u0161ou ako tri roky,<\/li>\n<li>zvierat\u00e1, ktor\u00e9 s\u00fa dlhodob\u00fdm majetkom,<\/li>\n<li>in\u00fd majetok (otv\u00e1rky nov\u00fdch lomov, pieskovn\u00ed, hlin\u00edsk, skl\u00e1dok odpadov, ak sa nezahrnuj\u00fa do vstupnej ceny alebo zostatkovej ceny hmotn\u00e9ho majetku, technick\u00e9 rekultiv\u00e1cie).<\/li>\n<\/ul>\n<p><strong>Nehmotn\u00fd majetok<\/strong> ste povinn\u00fd \u00fa\u010dtova\u0165, ak je jeho ocenenie vy\u0161\u0161ie ne\u017e <strong>2\u00a0400 \u20ac <\/strong>a\u00a0jeho pou\u017eite\u013enos\u0165 je dlh\u0161ia viac ako jeden rok. Nehmotn\u00fd majetok sa nezara\u010fuje do odpisov\u00fdch skup\u00edn ale\u00a0odpisuje sa na z\u00e1klade jeho predpokladanej doby pou\u017eite\u013enosti.<\/p>\n<p>Do odpisovan\u00e9ho majetku nepatr\u00ed<strong> majetok, ktor\u00fd sa nezhodnocuje<\/strong>, ako napr\u00edklad:<\/p>\n<ul>\n<li>pozemky<\/li>\n<li>umeleck\u00e9 diela<\/li>\n<li>hnute\u013en\u00e9 n\u00e1rodn\u00e9 kult\u00farne pamiatky.<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy sa zaokr\u00fah\u013euj\u00fa matematicky na dve desatinn\u00e9 miesta.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/leon-seibert-KgLkBRGyDLM-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-92930\" \/><\/p>\n<h2>Ako vypo\u010d\u00edtate da\u0148ov\u00e9 odpisy<\/h2>\n<p>Da\u0148ov\u00e9 odpisy vypo\u010d\u00edtate jednou z\u00a0povolen\u00fdch met\u00f3d pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov:<\/p>\n<ul>\n<li><strong>rovnomern\u00e9 odpisovanie<\/strong>,<\/li>\n<li><strong>zr\u00fdchlen\u00e9 odpisovanie<\/strong>, av\u0161ak len pre majetok zaraden\u00fd do odpisovej skupiny 2 a 3.<\/li>\n<\/ul>\n<h3>1. Rovnomern\u00e9 odpisovanie<\/h3>\n<p>Pri rovnomernom odpisovan\u00ed sa ro\u010dn\u00fd odpis ur\u010d\u00ed ako podiel vstupnej ceny hmotn\u00e9ho majetku a doby odpisovania ustanovenej pre pr\u00edslu\u0161n\u00fa odpisov\u00fa skupinu v \u00a7 26 ods. 1 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov takto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Odpisov\u00e1 skupina<\/p>\n<\/td>\n<td>\n<p>Ro\u010dn\u00fd odpis<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>0<\/p>\n<\/td>\n<td>\n<p>1\/12<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>1\/4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>1\/6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>1\/8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>1\/12<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>1\/20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>1\/40<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V prvom roku odpisovania hmotn\u00e9ho majetku si uplatn\u00edte len pomern\u00fa \u010das\u0165 z ro\u010dn\u00e9ho odpisu vypo\u010d\u00edtan\u00e9ho pod\u013ea predch\u00e1dzaj\u00facej tabu\u013eky v z\u00e1vislosti od po\u010dtu mesiacov, po\u010dn\u00fac mesiacom jeho zaradenia do u\u017e\u00edvania do konca tohto zda\u0148ovacieho obdobia.<\/p>\n<p><em>Firma Kolovr\u00e1tok, s.r.o. v\u00a0marci 2021 obstarala osobn\u00e9 auto v\u00a0sume 25\u00a0000 EUR. Pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je vozidlo zaraden\u00e9 do odpisovej skupiny 1 a\u00a0odpisuje sa 4 roky. V\u00a0tabu\u013eke si pozrite, ako sa vypo\u010d\u00edtaj\u00fa da\u0148ov\u00e9 odpisy tohto vozidla.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Rok<\/p>\n<\/td>\n<td>\n<p>V\u00fdpo\u010det<\/p>\n<\/td>\n<td>\n<p>Da\u0148ov\u00fd odpis<\/p>\n<\/td>\n<td>\n<p>Zostatkov\u00e1 cena<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>2021<\/p>\n<\/td>\n<td>\n<p>25\u00a0000\/4\/12*10 mesiacov<\/p>\n<\/td>\n<td>\n<p>5\u00a0208,33\u20ac<\/p>\n<\/td>\n<td>\n<p>19\u00a0791,67\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2022<\/p>\n<\/td>\n<td>\n<p>25\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6 250\u20ac<\/p>\n<\/td>\n<td>\n<p>13\u00a0541,67\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2023<\/p>\n<\/td>\n<td>\n<p>25\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6\u00a0250\u20ac<\/p>\n<\/td>\n<td>\n<p>7\u00a0291,67\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2024<\/p>\n<\/td>\n<td>\n<p>25\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6\u00a0250\u20ac<\/p>\n<\/td>\n<td>\n<p>1\u00a0041,67\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2025<\/p>\n<\/td>\n<td>\n<p>25 000\/4\/12*2<\/p>\n<\/td>\n<td>\n<p>1\u00a0041,67\u20ac<\/p>\n<\/td>\n<td>\n<p>0\u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2. Zr\u00fdchlen\u00e9 odpisovanie<\/h3>\n<p>Pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je zr\u00fdchlen\u00e9 odpisovanie povolen\u00e9 iba pre majetok zaraden\u00fd do 2. a\u00a03. odpisovej skupiny pod\u013ea pr\u00edlohy \u010d.1 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov. Ide napr. o\u00a0montovan\u00e9 stavby z\u00a0dreva, z\u00a0plastov, r\u00f4zne pr\u00edstroje, motory, stroje pre lesn\u00edctvo, hudobn\u00e9 n\u00e1stroje, turb\u00edny, a\u00a0pod.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Odpisov\u00e1 skupina<\/p>\n<\/td>\n<td>\n<p>Koeficient pre zr\u00fdchlen\u00e9 odpisovanie v\u00a01.roku odpisovania<\/p>\n<\/td>\n<td>\n<p>Koeficient pre zr\u00fdchlen\u00e9 odpisovanie v\u00a0\u010fal\u0161\u00edch rokoch odpisovania<\/p>\n<\/td>\n<td>\n<p>Koeficient pre zr\u00fdchlen\u00e9 odpisovanie pre zv\u00fd\u0161en\u00fa zostatkov\u00fa cenu<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>7<\/p>\n<\/td>\n<td>\n<p>6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<td>\n<p>9<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> V\u00fd\u0161ka ro\u010dn\u00e9ho odpisu sa pri zr\u00fdchlenej met\u00f3de odpisovania ur\u010d\u00ed nasledovne:<\/p>\n<ul>\n<li>V\u00a0prvom roku odpisovania si odpis vypo\u010d\u00edtate len pre pomern\u00fa \u010das\u0165 na z\u00e1klade po\u010dtu mesiacov od zaradenia majetku do pou\u017e\u00edvania do konca zda\u0148ovacieho obdobia a\u00a0ur\u010d\u00edte ju ako pomer vstupnej ceny a\u00a0koeficientu priraden\u00e9ho pre dan\u00fa odpisov\u00fa skupinu v\u00a0prvom roku odpisovania.<\/li>\n<li>V\u00a0\u010fal\u0161\u00edch rokoch odpisovania v\u00fd\u0161ku ro\u010dn\u00e9ho odpisu ur\u010d\u00edte ako podiel dvojn\u00e1sobku zostatkovej ceny majetku a\u00a0rozdielu medzi koeficientom pre zr\u00fdchlen\u00e9 odpisovanie pre \u010fal\u0161ie roky odpisovania a\u00a0po\u010dtu rokov, po\u010das ktor\u00fdch ste u\u017e majetok odpisovali.<\/li>\n<\/ul>\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    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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\/12419\">\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<p><em>Spolo\u010dnos\u0165 Kolovr\u00e1tok sro v\u00a0m\u00e1ji 2021 obstarala stroj na v\u00fdrobu top\u00e1nok v\u00a0obstar\u00e1vacej cene 50\u00a0000\u20ac. Stroj je zaraden\u00fd do druhej odpisovej skupiny, teda je odpisovan\u00fd 6 rokov a\u00a0stroj je odpisovan\u00fd zr\u00fdchlenou met\u00f3dou odpisovania.<br \/> <\/em><\/p>\n<table class=\"table table-zebra only-desktop-table\">\n<thead>\n<tr>\n<td>\n<p>Rok<\/p>\n<\/td>\n<td>\n<p>V\u00fdpo\u010det<\/p>\n<\/td>\n<td>\n<p>Ro\u010dn\u00fd odpis<\/p>\n<\/td>\n<td>\n<p>Uplatnen\u00fd odpis v\u00a0da\u0148ovom priznan\u00ed<\/p>\n<\/td>\n<td>\n<p>Neuplatnen\u00fd odpis<\/p>\n<\/td>\n<td>\n<p>Zostatkov\u00e1 cena na \u00fa\u010dely v\u00fdpo\u010dtu odpisov<\/p>\n<\/td>\n<td>\n<p>Da\u0148ov\u00e1 ZC<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>2021<\/p>\n<\/td>\n<td>\n<p>50\u00a0000\/6\/12*8<\/p>\n<\/td>\n<td>\n<p>8\u00a0333,33<\/p>\n<\/td>\n<td>\n<p>5 555,52<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,81<\/p>\n<\/td>\n<td>\n<p>41\u00a0666,67<\/p>\n<\/td>\n<td>\n<p>44\u00a0444,48<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2022<\/p>\n<\/td>\n<td>\n<p>(2&#215;41\u00a0666,67)\/7-1<\/p>\n<\/td>\n<td>\n<p>13\u00a0888,89<\/p>\n<\/td>\n<td>\n<p>13\u00a0888,89<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>27\u00a0777,78<\/p>\n<\/td>\n<td>\n<p>30\u00a0555,59<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2023<\/p>\n<\/td>\n<td>\n<p>(2&#215;27\u00a0777,78)\/7-2<\/p>\n<\/td>\n<td>\n<p>11\u00a0111,11<\/p>\n<\/td>\n<td>\n<p>11\u00a0111,11<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>16\u00a0666,67<\/p>\n<\/td>\n<td>\n<p>19\u00a0444,48<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2024<\/p>\n<\/td>\n<td>\n<p>(2&#215;16\u00a0666,67)\/7-3<\/p>\n<\/td>\n<td>\n<p>8\u00a0333,34<\/p>\n<\/td>\n<td>\n<p>8\u00a0333,34<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>8\u00a0333,33<\/p>\n<\/td>\n<td>\n<p>11\u00a0111,14<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2025<\/p>\n<\/td>\n<td>\n<p>(2&#215;8\u00a0333,33)\/7-4<\/p>\n<\/td>\n<td>\n<p>5\u00a0555,55<\/p>\n<\/td>\n<td>\n<p>5\u00a0555,59<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,78<\/p>\n<\/td>\n<td>\n<p>5\u00a0555,56<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2026<\/p>\n<\/td>\n<td>\n<p>(2&#215;2\u00a0777,78)\/7-5<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,78<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,78<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>0<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,81<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2027<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p>2\u00a0777,81<\/p>\n<\/td>\n<td>\n<p>0<\/p>\n<\/td>\n<td>\n<p>0<\/p>\n<\/td>\n<td>\n<p>0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"table table-zebra only-mobile-table\">\n<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/tabulka_odpis.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/tabulka_odpis.png\" alt=\"\" width=\"668\" height=\"368\" class=\"aligncenter size-single-post-thumb wp-image-92932\" \/><\/a>\n<\/div>\n<h2>Ako vypo\u010d\u00edtate \u00fa\u010dtovn\u00fd odpis<\/h2>\n<p>\u00da\u010dtovn\u00e9 odpisy sa \u00fa\u010dtuj\u00fa do <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">\u00fa\u010dtovn\u00edctva<\/a> mesa\u010dne na z\u00e1klade v\u00fdpo\u010dtu a\u00a0zobrazuj\u00fa skuto\u010dn\u00e9 opotrebenie majetku. Pozn\u00e1me tieto met\u00f3dy \u00fa\u010dtovn\u00fdch odpisov:<\/p>\n<ul>\n<li><strong>\u010dasov\u00e9 odpisov\u00e9 met\u00f3dy<\/strong> (vych\u00e1dzaj\u00fa z\u00a0d\u013a\u017eky pou\u017eite\u013enosti majetku)<\/li>\n<li><strong>v\u00fdkonov\u00e1 met\u00f3da odpisovania<\/strong> (vych\u00e1dzaj\u00fa z vopred stanov\u00fdch predpokladan\u00fdch v\u00fdkonov, napr. po\u010det najazden\u00fdch kilometrov, po\u010det vyroben\u00fdch v\u00fdrobkov a\u00a0pod.).<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00e9 odpisy si vypo\u010d\u00edtate v\u00a0odpisovom pl\u00e1ne.<\/p>\n<p><em>Pr\u00edklad na \u010dasov\u00e9 \u00fa\u010dtovn\u00e9 odpisy<\/em><\/p>\n<p><em>Firma Alfabet, s.r.o. v\u00a0j\u00fani 2021 obstarala osobn\u00e9 auto v\u00a0sume 24\u00a0000 EUR. Firma predpoklad\u00e1, \u017ee auto bude vyu\u017e\u00edvan\u00e9 v\u00a0 po dobu 5 rokov (60 mesiacov). V\u00fd\u0161ka mesa\u010dn\u00e9ho \u00fa\u010dtovn\u00e9ho odpisu sa vypo\u010d\u00edta nasledovne: 24\u00a0000\u20ac\/60 mesiacov = 400,00\u20ac. Mesa\u010dn\u00fd \u00fa\u010dtovn\u00fd odpis je 400,00\u20ac.<\/em><\/p>\n<p><em>Pr\u00edklad na v\u00fdkonov\u00e9 \u00fa\u010dtovn\u00e9 odpisy<\/em><\/p>\n<p><em>Firma Alfabet, s.r.o. v\u00a0j\u00fani 2021 obstarala osobn\u00fd automobil v\u00a0sume 24\u00a0000 EUR. Pri v\u00fdpo\u010dte \u00fa\u010dtovn\u00fdch odpisov bude spolo\u010dnos\u0165 postupova\u0165 v\u00fdkonovou \u00fa\u010dtovnou met\u00f3dou . Predpokladan\u00fd po\u010det prejazden\u00fdch kilometrov, je 100\u00a0000 km. Za mesiac j\u00fan bolo pod\u013ea tachometra najazden\u00fdch na automobile 2 000 km. Mesa\u010dn\u00fd odpis sa mesiac j\u00fan vypo\u010d\u00edta spolo\u010dnos\u0165 nasledovne: 24\u00a0000\u20ac\/ 100\u00a0000 km x 2 000 km = 480\u20ac. Mesa\u010dn\u00fd \u00fa\u010dtovn\u00fd odpis je 480\u20ac.<\/em><\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Viac inform\u00e1ci\u00ed o\u00a0odpisovan\u00ed vozidla v\u00a0podnikan\u00ed n\u00e1jdete v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/nakup-firemneho-auta-ako-na-uctovne-a-danove-odpisy\/\">N\u00e1kup firemn\u00e9ho auta: ako na \u00fa\u010dtovn\u00e9 a\u00a0da\u0148ov\u00e9 odpisy<\/a><\/p>\n<\/div>\n<p>\u00da\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy \u013eahko a preh\u013eadne vypo\u010d\u00edtate v\u00a0odpisov\u00fdch pl\u00e1noch pomocou \u00fa\u010dtovn\u00fdch syst\u00e9mov ako je MoneyS3 v\u00a0module majetok.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ufeffNajsk\u00f4r si vysvetl\u00edme d\u00f4le\u017eit\u00e9 pojmy. Ako podnikate\u013ea sa v\u00e1s t\u00fdka: 1. \u00da\u010dtovn\u00fd odpis dlhodob\u00e9ho majetku Do \u00fa\u010dtovn\u00edctva postupne \u00fa\u010dtujete re\u00e1lne opotrebovanie dlhodob\u00e9ho majetku. Ak\u00fdm sp\u00f4sobom &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12420,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[664,665,663],"class_list":["post-12419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-danovy-odpis","tag-rozdiely","tag-uctovny-odpis"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12419","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=12419"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12419\/revisions"}],"predecessor-version":[{"id":12422,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12419\/revisions\/12422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12420"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}