{"id":12610,"date":"2022-04-13T10:17:28","date_gmt":"2022-04-13T08:17:28","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/"},"modified":"2023-06-26T11:04:13","modified_gmt":"2023-06-26T09:04:13","slug":"kategorie-uctovnych-jednotiek-zistite-kam-patrite","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/","title":{"rendered":"Kateg\u00f3rie \u00fa\u010dtovn\u00fdch jednotiek: zistite kam patr\u00edte"},"content":{"rendered":"<p>Fyzick\u00e9 osoby si m\u00f4\u017eu vybra\u0165, \u010di bud\u00fa uplat\u0148ova\u0165 v\u00fddavky percentom z\u00a0pr\u00edjmu a\u00a0bud\u00fa vies\u0165 da\u0148ovou evidenciu alebo \u00fa\u010dtovn\u00edctvo. Pr\u00e1vnick\u00e9 osoby na v\u00fdber nemaj\u00fa a povinne ved\u00fa \u00fa\u010dtovn\u00edctvo.<\/p>\n<h2>Vedenie \u00fa\u010dtovn\u00edctva: pre koho je povinn\u00e9 a dobrovo\u013en\u00e9<\/h2>\n<p>\u00da\u010dtovn\u00edctvo <strong>zachyt\u00e1va v\u0161etky pe\u0148a\u017en\u00e9 oper\u00e1cie<\/strong>, ktor\u00e9 v podniku vznikn\u00fa. Nemus\u00ed \u00eds\u0165 iba o klasick\u00e9 pohyby financi\u00ed na bankovom \u00fa\u010dte. Vedie sa tie\u017e preh\u013ead o stave a pohybe majetku, z\u00e1v\u00e4zkov, poh\u013ead\u00e1vok, n\u00e1kladoch a v\u00fdnosoch. V\u0161etky tieto skuto\u010dnosti toti\u017e maj\u00fa vplyv na hospod\u00e1rsky v\u00fdsledok podnikania (zisk \u010di stratu) a na v\u00fdsledn\u00fa da\u0148 z pr\u00edjmov.<\/p>\n<h2>Kto mus\u00ed vies\u0165 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Povinnos\u0165 vies\u0165 \u00fa\u010dtovn\u00edctvo prim\u00e1rne ur\u010duje Obchodn\u00fd z\u00e1konn\u00edk \u010d. 513\/1991 Zb. a\u00a0z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z. v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (\u010falej \u201ez\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve\u201c).<\/p>\n<p>Pod\u013ea z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 \u00fa\u010dtova\u0165 v\u00a0podvojnom \u00fa\u010dtovn\u00edctve, ale z\u00e1kon definuje aj fyzick\u00e9 osoby, ktor\u00e9 nie s\u00fa \u00fa\u010dtovn\u00fdmi jednotkami, ktor\u00e9 sa m\u00f4\u017eu rozhodn\u00fa\u0165 \u00fa\u010dtova\u0165 v\u00a0jednoduchom alebo podvojnom \u00fa\u010dtovn\u00edctve. Pomoc v\u00e1m s t\u00fdm m\u00f4\u017ee <a hred=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">program na podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> v r\u00e1mci \u00fa\u010dtovn\u00e9ho syst\u00e9mu Money S3.<\/p>\n<p>Ako \u00fa\u010dtovn\u00e9 jednotky s\u00fa definovan\u00e9:<\/p>\n<ul>\n<li>pr\u00e1vnick\u00e9 osoby, ktor\u00e9 maj\u00fa s\u00eddlo na \u00fazem\u00ed SR<\/li>\n<li>zahrani\u010dn\u00e9 pr\u00e1vnick\u00e9 osoby, ak na \u00fazem\u00ed SR podnikaj\u00fa alebo vykon\u00e1vaj\u00fa \u010dinnos\u0165<\/li>\n<li>zahrani\u010dn\u00e9 a\u00a0slovensk\u00e9 fyzick\u00e9 osoby, ktor\u00e9 podnikaj\u00fa alebo vykon\u00e1vaj\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, ak preukazuje svoje v\u00fddavky vynalo\u017een\u00e9 na dosiahnutie, zabezpe\u010denie a\u00a0udr\u017eanie pr\u00edjmov na \u00fa\u010dely zistenia z\u00e1kladu dane z\u00a0pr\u00edjmov pod\u013ea z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov\u201c)<\/li>\n<\/ul>\n<p>Fyzick\u00e9 osoby, ktor\u00e9 preukazuj\u00fa svoje <strong>v\u00fddavky percentom z\u00a0pr\u00edjmu, tzv. pau\u0161\u00e1lne v\u00fddavky<\/strong> alebo preukazuj\u00fa skuto\u010dn\u00e9 v\u00fddavky prostredn\u00edctvom <strong>da\u0148ovej evidencie<\/strong>, nie s\u00fa \u00fa\u010dtovn\u00fdmi jednotkami.<\/p>\n<h2>Ak\u00e9 \u00fa\u010dtovn\u00e9 s\u00fastavy pozn\u00e1me a\u00a0kedy si m\u00f4\u017eete vybra\u0165<\/h2>\n<p>Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve v \u00a79 uv\u00e1dza dve \u00fa\u010dtovn\u00e9 s\u00fastavy:<\/p>\n<ul>\n<li>s\u00fastava jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva<\/li>\n<li>s\u00fastava podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/li>\n<\/ul>\n<p>Ministerstvo financi\u00ed SR vydalo ku ka\u017edej s\u00fastave \u00fa\u010dtovn\u00edctva opatrenia o\u00a0postupoch \u00fa\u010dtovania a\u00a0k\u00a0vyhotoveniu \u00fa\u010dtovnej z\u00e1vierky.<\/p>\n<p>Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve uv\u00e1dza, \u017ee \u00fa\u010dtovn\u00e1 jednotka je povinn\u00e1 vies\u0165 <strong>podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>, a\u017e na tieto v\u00fdnimky:<\/p>\n<ul>\n<li>fyzick\u00e1 osoba<\/li>\n<li>ob\u010dianske zdru\u017eenie, spolo\u010denstv\u00e1 vlastn\u00edkov bytov, zdru\u017eenia pr\u00e1vnick\u00fdch os\u00f4b, neinvesti\u010dn\u00e9 fondy, po\u013eovn\u00edcke organiz\u00e1cie, neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby, ak nepodnikaj\u00fa a\u00a0ich pr\u00edjmy nedosiahli v\u00a0predch\u00e1dzaj\u00facom obdob\u00ed 200\u00a0000\u20ac<\/li>\n<li>cirkvi a\u00a0n\u00e1bo\u017eensk\u00e9 spolo\u010dnosti, ak nepodnikaj\u00fa.<\/li>\n<\/ul>\n<p>Tieto vymenovan\u00e9 organiz\u00e1cie m\u00f4\u017eu vies\u0165 aj <strong>jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/strong>. Zjednodu\u0161ene m\u00f4\u017eeme poveda\u0165, \u017ee spolo\u010dnosti zap\u00edsan\u00e9 do Obchodn\u00e9ho registra maj\u00fa povinnos\u0165 <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>, a\u00a0v\u00a0\u0161pecifick\u00fdm pr\u00edpadoch je potrebn\u00e9 sk\u00fama\u0165, \u010di m\u00e1 spolo\u010dnos\u0165 vo\u013ebu \u00fa\u010dtovnej s\u00fastavy.<\/p>\n<p>Vedenie \u00fa\u010dtovn\u00edctva vy\u017eaduje odborn\u00ed znalosti a\u00a0tie\u017e <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd software<\/a> pre jeho spracovanie.<\/p>\n<h3>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h3>\n<p>Kv\u00f4li sp\u00f4sobu, ak\u00fdm sa jednotliv\u00e9 oper\u00e1cie zachyt\u00e1vaj\u00fa, sa stret\u00e1vame s\u00a0ozna\u010den\u00edm podvojn\u00e9 \u00fa\u010dtovn\u00edctvo, kde plat\u00ed, \u017ee <strong>ka\u017ed\u00e1 oper\u00e1cia sa zachyt\u00ed na dvoch r\u00f4znych \u00fa\u010dtoch \u00fa\u010dtovej osnovy<\/strong>. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">Viac si o\u00a0podvojnom \u00fa\u010dtovn\u00edctve pre\u010d\u00edtajte v\u00a0tomto \u010dl\u00e1nku<\/a>.<\/p>\n<h3>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/h3>\n<p>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo sleduje pohyb finan\u010dn\u00fdch prostriedkov po\u010das \u00fa\u010dtovn\u00e9ho obdobia, \u010di\u017ee sleduje pr\u00edjem alebo v\u00fddaj finan\u010dn\u00fdch prostriedkov v\u00a0hotovosti alebo na \u00fa\u010dte. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/jednoduche-uctovnictvo-lahky-sposob-uctovania\/\">Viac o\u00a0jednoduchom \u00fa\u010dtovn\u00edctve n\u00e1jdete v\u00a0tomto \u010dl\u00e1nku.<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/sarah-elizabeth-O3gOgPB4sRU-unsplash.jpg\" alt=\"\" width=\"668\" height=\"487\" class=\"aligncenter size-single-post-thumb wp-image-99028\" \/><\/p>\n<h2>Kategoriz\u00e1cia \u00fa\u010dtovn\u00fdch jednotiek<\/h2>\n<p>Ve\u013ekostn\u00e9 kateg\u00f3rie \u00fa\u010dtovnej jednotky ur\u010duj\u00fa detaily a\u00a0rozsah vedenia \u00fa\u010dtovn\u00edctva a\u00a0s\u00fa definovan\u00e9 v\u00a0z\u00e1kone o \u00fa\u010dtovn\u00edctve. Ur\u010duj\u00face s\u00fa nasledovn\u00e9 krit\u00e9ri\u00e1:<\/p>\n<ol>\n<li>ve\u013ekos\u0165 akt\u00edv \u2013 n\u00e1jdete v\u00a0S\u00favahe<\/li>\n<li>celkov\u00fd \u010dist\u00fd obrat \u2013 n\u00e1jdete vo V\u00fdkaze ziskov a str\u00e1t<\/li>\n<li>priemern\u00fd po\u010det zamestnancov \u2013 tento \u00fadaj z\u00edskate z\u00a0v\u00e1\u0161ho mzdov\u00e9ho syst\u00e9mu.<\/li>\n<\/ol>\n<p>Na zaradenie do kateg\u00f3rie \u00fa\u010dtovnej jednotky je potrebn\u00e9 presiahnu\u0165 dve z\u00a0troch uveden\u00fdch kateg\u00f3ri\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>ve\u013ekostn\u00e1 kateg\u00f3ria<\/p>\n<\/td>\n<td>\n<p>suma akt\u00edv<\/p>\n<\/td>\n<td>\n<p>\u010dist\u00fd obrat<\/p>\n<\/td>\n<td>\n<p>Priemern\u00fd po\u010det zamestnancov<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>mikro \u00fa\u010dtovn\u00e1 jednotka<\/p>\n<\/td>\n<td>\n<p>do 350\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>do 700\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>do 10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>mal\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/p>\n<\/td>\n<td>\n<p>od 350\u00a0000\u20ac do\u00a04\u00a0000 000\u20ac<\/p>\n<\/td>\n<td>\n<p>od 700\u00a0000\u20ac do\u00a08 000\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>od\u00a0 10 do 50<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>ve\u013ek\u00e1 \u00fa\u010dtovn\u00e1 jednotka<\/p>\n<\/td>\n<td>\n<p>od 4\u00a0000 000\u20ac<\/p>\n<\/td>\n<td>\n<p>od 8 000\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>od\u00a0 50<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ka\u017ed\u00e1 kateg\u00f3ria m\u00e1 ur\u010den\u00e9 povinnosti pri:<\/p>\n<ul>\n<li>rozsahu vedenia \u00fa\u010dtovn\u00edctva,<\/li>\n<li>zostaven\u00ed v\u00fdro\u010dnej spr\u00e1vy,<\/li>\n<li>rozsah zverejnenia \u00fa\u010dtovnej z\u00e1vierky a v\u00fdro\u010dnej spr\u00e1vy,<\/li>\n<li>zostavenie v\u00fdkazu o\u00a0pe\u0148a\u017en\u00fdch tokoch,<\/li>\n<li>povinnos\u0165 uvies\u0165 nefinan\u010dn\u00e9 \u00fadaje vo v\u00fdro\u010dnej spr\u00e1ve,<\/li>\n<li>pou\u017eit\u00ed vybran\u00fdch \u00fa\u010dtovn\u00fdch met\u00f3d,<\/li>\n<li>povinnos\u0165 auditu \u00fa\u010dtovnej z\u00e1vierky.<\/li>\n<\/ul>\n<h2>Povinnos\u0165 auditu<\/h2>\n<p>Povinnos\u0165 overi\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku stanovuje z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve. Overen\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku mus\u00ed ma\u0165 overen\u00e1 \u00fa\u010dtovn\u00e1 jednotka ak ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka a\u00a0za bezprostredne predch\u00e1dzaj\u00face obdobie boli splnen\u00e9 dve z\u00a0troch krit\u00e9ri\u00ed:<\/p>\n<ul>\n<li>celkov\u00e1 suma majetku presiahla 4\u00a0000\u00a0000\u20ac<\/li>\n<li>\u010dist\u00fd obrat presiahol 8\u00a0000\u00a0000\u20ac<\/li>\n<li>priemern\u00fd prepo\u010d\u00edtan\u00fd po\u010det zamestnancov presiahol 50.<\/li>\n<\/ul>\n<p>Z\u00e1rove\u0148, \u00fa\u010dtovn\u00e1 jednotka, ktor\u00e1 <strong>m\u00e1 povinnos\u0165 auditu m\u00e1 povinnos\u0165 aj uverejni\u0165 v\u00fdro\u010dn\u00fa spr\u00e1vu. <\/strong><\/p>\n<h2>Za\u010diatok podnikania a prechod do inej kateg\u00f3rie<\/h2>\n<p>Ako za\u010d\u00ednaj\u00faci podnikate\u013e pou\u017eijete tak\u00fa kateg\u00f3riu, ktor\u00fa o\u010dak\u00e1vate v\u00a0prvom roku podnikania. Pokia\u013e \u00a0nov\u00fd podnik nem\u00e1 skuto\u010dne raketov\u00fd rast, prv\u00fd rok obvykle spad\u00e1 medzi mikro \u00fa\u010dtovn\u00e9 jednotky. Pri rozhodovan\u00ed o tom, do ktorej ve\u013ekostnej skupiny sa novovzniknut\u00e1 \u00fa\u010dtovn\u00e1 jednotka chce zaradi\u0165, mus\u00ed myslie\u0165 na to, \u017ee v tejto ve\u013ekostnej skupine zostane aj v bezprostredne nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed.<\/p>\n<p>Money S3 je ide\u00e1lny program pre vedenie \u00fa\u010dtovn\u00edctva men\u0161\u00edch a stredn\u00fdch firiem. <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Vysk\u00fa\u0161ajte si Money S3 zdarma<\/a> so v\u0161etk\u00fdmi funkciami.<\/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\/12610\">\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\/12610\">\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>Kedy zverejni\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku<\/h2>\n<p>\u00da\u010dtovn\u00e1 jednotka je povinn\u00e1 ulo\u017ei\u0165 riadnu \u00fa\u010dtovn\u00fa z\u00e1vierku do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok <strong>najnesk\u00f4r do 6 mesiacov od d\u00e1tumu<\/strong>, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, ak osobitn\u00fd predpis neustanovuje inak. In\u00fdm predpisom je v\u00a0tomto pr\u00edpade z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov, ktor\u00fd hovor\u00ed, \u017ee \u00fa\u010dtovn\u00e1 jednotka je povinn\u00e1 zostaven\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku ulo\u017ei\u0165 do registra <strong>najnesk\u00f4r v\u00a0term\u00edne na podanie da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0pr\u00edjmov<\/strong>.<\/p>\n<p>Z\u00a0uveden\u00e9ho vypl\u00fdva, \u017ee ak \u00fa\u010dtovn\u00e1 jednotka pod\u00e1 da\u0148ov\u00e9 priznania k\u00a0dani z\u00a0pr\u00edjmov do riadneho term\u00ednu do 31.3. po skon\u010den\u00ed zda\u0148ovacieho\/\u00fa\u010dtovn\u00e9ho obdobia, m\u00e1 z\u00e1rove\u0148 povinnos\u0165 ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku v\u00a0tomto term\u00edne.<\/p>\n<p>Ak si \u00fa\u010dtovn\u00e1 jednotka <strong>pred\u013a\u017ei term\u00edn na podanie da\u0148ov\u00e9ho priznania<\/strong>, a\u00a0to zaslan\u00edm formul\u00e1ra elektronicky na pr\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00farad do 31.3. nasleduj\u00faceho roka, v\u00a0pred\u013a\u017eenom term\u00edne m\u00e1 povinnos\u0165 ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/p>\n<p><strong>Ak \u00fa\u010dtovn\u00e1 jednotka nem\u00e1 schv\u00e1len\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku<\/strong> do lehoty na jej ulo\u017eenie do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok, <strong>m\u00f4\u017ee ju ulo\u017ei\u0165 do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok aj ako neschv\u00e1len\u00fa,<\/strong> av\u0161ak st\u00e1le plat\u00ed, \u017ee ju mus\u00ed schv\u00e1li\u0165 v\u00a0lehote do 1 roka od d\u00e1tumu, ku ktor\u00e9mu je \u00fa\u010dtovn\u00e1 z\u00e1vierka vyhotoven\u00e1, napr. vyhotoven\u00e1 je k\u00a031.12.2021, schv\u00e1len\u00e1 mus\u00ed by\u0165 do 31.12.2022.<\/p>\n<p>Ak k\u00a0schv\u00e1leniu \u00fa\u010dtovnej z\u00e1vierky d\u00f4jde a\u017e po ulo\u017een\u00ed neschv\u00e1lenej, \u010di\u017ee zostavenej \u00fa\u010dtovnej z\u00e1vierky, do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok, <strong>ozn\u00e1menie o\u00a0schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky mus\u00ed ulo\u017ei\u0165 do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok do 15 pracovn\u00fdch dn\u00ed od d\u00e1tumu jej schv\u00e1lenia<\/strong>.<\/p>\n<p><strong>Ulo\u017eenie<\/strong> schv\u00e1lenej \u00fa\u010dtovnej z\u00e1vierky alebo zostavenej \u00fa\u010dtovnej jednotky a n\u00e1sledn\u00e9 ozn\u00e1menie o\u00a0schv\u00e1len\u00ed \u00fa\u010dtovnej z\u00e1vierky <strong>sa realizuje elektronicky<\/strong> prostredn\u00edctvom port\u00e1lu <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>. V\u0161etky \u00fa\u010dtovn\u00e9 jednotky a\u00a0\u017eivnostn\u00edci maj\u00fa povinnos\u0165 komunikova\u0165 s\u00a0da\u0148ov\u00fdm \u00faradom elektronicky, \u010di\u017ee elektronick\u00fdm podan\u00edm \u00fa\u010dtovnej z\u00e1vierky je povinnos\u0165 jej ulo\u017eenia do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok splnen\u00e1.<\/p>\n<p>Neziskov\u00e9 organiz\u00e1cie, resp. neziskov\u00e9 \u00fa\u010dtovn\u00e9 jednotky, ako s\u00fa ob\u010dianske zdru\u017eenia, cirkvi a n\u00e1bo\u017eensk\u00e9 spolo\u010dnosti,\u00a0 neziskov\u00e9 organiz\u00e1cie poskytuj\u00face\u00a0 v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby, nad\u00e1cie, neinvesti\u010dn\u00e9 fondy, spolo\u010denstv\u00e1 vlastn\u00edkov bytov a\u00a0nebytov\u00fdch priestorov a podobne <strong>maj\u00fa od 1. janu\u00e1ra 2022 povinnos\u0165 uklada\u0165 \u00fa\u010dtovn\u00e9 z\u00e1vierky a\u00a0ostatn\u00e9 \u00fa\u010dtovn\u00e9 dokumenty<\/strong> (spr\u00e1va aud\u00edtora, v\u00fdro\u010dn\u00e1 spr\u00e1va) <strong>iba v\u00a0elektronickej podobe<\/strong> aj v\u00a0pr\u00edpade ulo\u017eenia dokumentov\u00a0za predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobia<strong>. <\/strong>\u00da\u010dtovn\u00e1 z\u00e1vierka sa do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok uklad\u00e1 prostredn\u00edctvom port\u00e1lu <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fyzick\u00e9 osoby si m\u00f4\u017eu vybra\u0165, \u010di bud\u00fa uplat\u0148ova\u0165 v\u00fddavky percentom z\u00a0pr\u00edjmu a\u00a0bud\u00fa vies\u0165 da\u0148ovou evidenciu alebo \u00fa\u010dtovn\u00edctvo. Pr\u00e1vnick\u00e9 osoby na v\u00fdber nemaj\u00fa a povinne ved\u00fa &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12611,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[588,587,357],"class_list":["post-12610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-kategorie","tag-uctovne-jednotky","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610","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=12610"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610\/revisions"}],"predecessor-version":[{"id":12612,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12610\/revisions\/12612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12611"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}