{"id":12675,"date":"2022-09-30T06:05:56","date_gmt":"2022-09-30T04:05:56","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-spravne-zaobchadzat-s-pohladavkami-z-uctovneho-hladiska\/"},"modified":"2023-06-26T11:04:23","modified_gmt":"2023-06-26T09:04:23","slug":"ako-spravne-zaobchadzat-s-pohladavkami-z-uctovneho-hladiska","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-spravne-zaobchadzat-s-pohladavkami-z-uctovneho-hladiska\/","title":{"rendered":"Ako spr\u00e1vne zaobch\u00e1dza\u0165 s poh\u013ead\u00e1vkami z \u00fa\u010dtovn\u00e9ho h\u013eadiska?"},"content":{"rendered":"<p>Poh\u013ead\u00e1vky tvoria d\u00f4le\u017eit\u00fa s\u00fa\u010das\u0165 akt\u00edv podnikate\u013esk\u00e9ho subjektu, be\u017ene sa vyskytuj\u00fa pri realiz\u00e1cii ka\u017edej podnikate\u013eskej \u010dinnosti. V\u00a0duchu re\u0161pektovania a splnenia<strong> z\u00e1kladn\u00fdch z\u00e1sad \u00fa\u010dtovn\u00edctva a v\u00fdkazn\u00edctva<\/strong> je nutn\u00e9 \u00fa\u010dtova\u0165 o nich v\u00a0s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi. Medzi z\u00e1kladn\u00e9 oper\u00e1cie s\u00a0poh\u013ead\u00e1vkami z\u00a0\u00fa\u010dtovn\u00e9ho h\u013eadiska patria:<\/p>\n<ul>\n<li>odpis poh\u013ead\u00e1vok,<\/li>\n<li>tvorba a zru\u0161en\u00ed opravn\u00fdch polo\u017eiek k\u00a0poh\u013ead\u00e1vkam,<\/li>\n<li>post\u00fapenie poh\u013ead\u00e1vok<\/li>\n<li>z\u00e1po\u010det poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov.<\/li>\n<\/ul>\n<h2>Odpis poh\u013ead\u00e1vky<\/h2>\n<p>Pre spr\u00e1vne pochopenie odpisu poh\u013ead\u00e1vky je najsk\u00f4r potrebn\u00e9 si vysvetli\u0165 jeho \u00fa\u010dtovn\u00e9 zachytenie. Odpis poh\u013ead\u00e1vky sa <strong>\u00fa\u010dtuje priamo oproti s\u00favahov\u00e9mu akt\u00edvnemu \u00fa\u010dtu poh\u013ead\u00e1vk<\/strong>y. \u00da\u010dtovanie odpisu poh\u013ead\u00e1vky\u00a0 upravuje ustanovenie \u00a7 68 ods. 5 postupov \u00fa\u010dtovania, pri\u010dom sa pou\u017eije \u00fa\u010det 546 &#8211; Odpis poh\u013ead\u00e1vky.<\/p>\n<h3>Oce\u0148ovanie poh\u013ead\u00e1vok<\/h3>\n<p>Je nutn\u00e9 zd\u00f4razni\u0165, \u017ee <strong>oper\u00e1cie s\u00a0poh\u013ead\u00e1vkami s\u00favisia prim\u00e1rne s\u00a0ich ocenen\u00edm<\/strong>. Poh\u013ead\u00e1vky sa oce\u0148uj\u00fa v menovitej hodnote, zatia\u013e \u010do poh\u013ead\u00e1vky nadobudnut\u00e9 post\u00fapen\u00edm (k\u00fapou) sa oce\u0148uj\u00fa obstar\u00e1vacou cenou. Pripome\u0148me si, \u017ee <strong>obstar\u00e1vacia cena je tvoren\u00e1 cenou obstarania a ved\u013eaj\u0161\u00edmi obstar\u00e1vac\u00edmi n\u00e1kladmi<\/strong>.<\/p>\n<h3>Odp\u00edsan\u00e1 poh\u013ead\u00e1vka a\u00a0jej \u00fa\u010dtovanie<\/h3>\n<p>K odpisu poh\u013ead\u00e1vky doch\u00e1dza pri trvalom upusten\u00ed od jej vym\u00e1hania. Pred vyraden\u00edm poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva sa z\u00fa\u010dtuje vytvoren\u00e1\u00a0 opravn\u00e1 polo\u017eka k poh\u013ead\u00e1vkam.<\/p>\n<p>\u00da\u010dtovanie odpisu poh\u013ead\u00e1vky\u00a0 upravuje ustanovenie \u00a7 68 ods. 5 postupov \u00fa\u010dtovania, pri\u010dom sa pou\u017eije \u00fa\u010det 546 &#8211; Odpis poh\u013ead\u00e1vky. V pr\u00edpade, \u017ee bola k poh\u013ead\u00e1vke vytvoren\u00e1 opravn\u00e1 polo\u017eka, \u00fa\u010dtuje sa odpis poh\u013ead\u00e1vky na \u0165archu \u00fa\u010dtu 391 &#8211; Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech vecne pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu poh\u013ead\u00e1vky.<\/p>\n<p><strong>Odpis nepreml\u010danej poh\u013ead\u00e1vky<\/strong> v menovitej hodnote bez pr\u00edslu\u0161enstva alebo jej neuhradenej \u010dasti\u00a0 je da\u0148ov\u00fdm v\u00fddavkom pod\u013ea <strong>\u00a7 19 ods.2 p\u00edsm. r) z\u00e1kona o dani z pr\u00edjmov, <\/strong>ak s\u00fa splnen\u00e9 s\u00fa\u010dasne tieto podmienky:<\/p>\n<ul>\n<li>uplynutie z\u00e1konom stanovenej lehoty splatnosti poh\u013ead\u00e1vky (nad 360 dn\u00ed, nad 720 dn\u00ed, nad\u00a01 080 dn\u00ed),<\/li>\n<li>poh\u013ead\u00e1vka mus\u00ed by\u0165 zahrnut\u00e1 do zdanite\u013en\u00fdch pr\u00edjmov,<\/li>\n<li>na poh\u013ead\u00e1vku je mo\u017en\u00e9 tvori\u0165 opravn\u00fa polo\u017eku, ktor\u00e1 je s\u00fa\u010dasne uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok,<\/li>\n<li>poh\u013ead\u00e1vka mus\u00ed by\u0165 rizikov\u00e1,<\/li>\n<li>poh\u013ead\u00e1vka mus\u00ed by\u0165 nepreml\u010dan\u00e1 ocenen\u00e1 v menovitej hodnote bez pr\u00edslu\u0161enstva, (<strong>od 1.1.2020 sa poh\u013ead\u00e1vka\u00a0 pod\u013ea z\u00e1kona o\u00a0dani z pr\u00edjmov\u00a0 pova\u017euje k posledn\u00e9mu d\u0148u zda\u0148ovacieho obdobia za nepreml\u010dan\u00fa, ak v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed bola aspo\u0148 jeden kalend\u00e1rny de\u0148 nepreml\u010dan\u00e1).<\/strong><\/li>\n<\/ul>\n<p>Pokia\u013e bola v minulosti k\u00a0poh\u013ead\u00e1vke, ktor\u00e1 je u\u017e preml\u010dan\u00e1 v\u00a0\u010dase odpisu, vytvoren\u00e1 da\u0148ovo uznan\u00e1 opravn\u00e1 polo\u017eka, da\u0148ovn\u00edk v\u00a0s\u00falade s \u00a7 17 ods. 28 p\u00edsm. b) z\u00e1kona o dani z pr\u00edjmov v zda\u0148ovacom obdob\u00ed, v ktorom do\u0161lo k odpisu poh\u013ead\u00e1vky, z\u00e1klad dane zv\u00fd\u0161i o sumu opravnej polo\u017eky, ktorej tvorba bola uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok pod\u013ea \u00a7 20 ods. 14 p\u00edsm. c) z\u00e1kona o dani z pr\u00edjmov a s\u00fa\u010dasne v tej istej v\u00fd\u0161ke z\u00e1klad dane zn\u00ed\u017ei o v\u00fddavok (n\u00e1klad) pod\u013ea \u00a7 19 ods. 2 p\u00edsm. r) z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<p>Ak je vplyv na z\u00e1klad dane neutr\u00e1lny, nie je potrebn\u00e9 vykona\u0165 \u00fapravu z\u00e1kladu dane (tzn. \u00fapravu z\u00e1kladu dane na r. 180 a r. 290 tla\u010diva da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov pr\u00e1vnickej osoby aktu\u00e1lneho za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie.<\/p>\n<p>Av\u0161ak, ak v\u00a0minulosti nebola vytvoren\u00e1 opravn\u00e1 polo\u017eka k poh\u013ead\u00e1vke, ktor\u00e1 je v \u010dase odpisu u\u017e preml\u010dan\u00e1, odpis takejto poh\u013ead\u00e1vky nie je da\u0148ov\u00fdm v\u00fddavkom pod\u013ea \u00a7 19 ods. 2 p\u00edsm. r) z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<h2>Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam<\/h2>\n<p>Pod\u013ea<strong> \u00a7 20 ods.14 z\u00e1kona o dani z pr\u00edjmov <\/strong>opravn\u00e9 polo\u017eky k nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam ocenen\u00fdch v <strong>menovitej hodnote<\/strong>, ktor\u00e9 vznikli <strong>od 1. 1. 2004, bola zahrnut\u00e1 do zdanite\u013en\u00fdch pr\u00edjmov, s\u00fa rizikov\u00e9,\u00a0\u00a0zahrnut\u00e9 do zdanite\u013en\u00fdch pr\u00edjmov <\/strong>a od ich splatnosti uplynie doba dlh\u0161ia ako<\/p>\n<ul>\n<li>360 dn\u00ed, \u00a0je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 20 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva<\/li>\n<li>720 dn\u00ed, je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 50 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva<\/li>\n<li>1 080 dn\u00ed, je da\u0148ov\u00fdm v\u00fddavkom OP vo v\u00fd\u0161ke 100 % menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva.<\/li>\n<\/ul>\n<p>Samozrejme, podnikate\u013e m\u00f4\u017ee tvori\u0165 opravn\u00e9 polo\u017eky aj inak, ale tie bud\u00fa \u00fa\u010dtovn\u00fdmi opravn\u00fdmi polo\u017ekami a\u00a0nebud\u00fa da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom, pokia\u013e nesp\u013a\u0148aj\u00fa vy\u0161\u0161ie uveden\u00e9 krit\u00e9ri\u00e1.<\/p>\n<p>Viac o\u00a0opravn\u00fdch polo\u017ek\u00e1ch k\u00a0poh\u013ead\u00e1vkam v\u00a0samostatnom \u010dl\u00e1nku: <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ake-su-opravne-polozky-k-pohladavkam\/\"><strong>Ak\u00e9 s\u00fa opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam<\/strong><\/a><\/p>\n<p>Opravn\u00e9 polo\u017eky, ktor\u00fdch tvorba a\u00a0z\u00fa\u010dtovanie predstavuje da\u0148ovo uznate\u013en\u00fd n\u00e1klad, b\u00fdvaj\u00fa ozna\u010dovan\u00e9 ako tzv. z\u00e1konn\u00e9 (da\u0148ov\u00e9), zatia\u013e \u010do opravn\u00e9 polo\u017eky, ktor\u00e9 nie s\u00fa da\u0148ovo uznate\u013en\u00fdmi s\u00fa ozna\u010dovan\u00e9 ako \u00fa\u010dtovn\u00e9, resp. ostatn\u00e9.<\/p>\n<p>Z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky maj\u00fa vplyv nielen na \u00fa\u010dtovn\u00fd hospod\u00e1rsky v\u00fdsledok, ale aj na z\u00e1klad dane z\u00a0pr\u00edjmov.<\/p>\n<p><strong>TIP:<\/strong> Pre\u010d\u00edtajte si, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/vysledok-hospodarenia-ako-uctovat-stratu-a-zisk\/\">V\u00fdsledok hospod\u00e1renia: ako \u00fa\u010dtova\u0165 stratu a\u00a0zisk?<\/a><\/p>\n<h2>\u00da\u010dtovanie post\u00fapenia poh\u013ead\u00e1vky<\/h2>\n<p>Post\u00fapenie poh\u013ead\u00e1vky upravuje <a href=\"https:\/\/www.zakonypreludi.sk\/zz\/1964-40\/znenie-20191201#f1353222\" target=\"_blank\" rel=\"noopener\">\u00a7 524 a\u017e \u00a7 530<\/a> z\u00e1kona \u010d. 40\/1964 Zb. Ob\u010diansky z\u00e1konn\u00edk. Na z\u00e1klade uzatvorenej zmluvy, odplatn\u00e9\/bezodplatn\u00e9 post\u00fapenie (prenechanie) poh\u013ead\u00e1vky doteraj\u0161\u00edm verite\u013eom (postupcom) tretej osobe (postupn\u00edkom). Postupn\u00edk sa tak st\u00e1va nov\u00fdm verite\u013eom vo\u010di dl\u017en\u00edkovi p\u00f4vodn\u00e9ho verite\u013ea.<\/p>\n<p>V\u00a0duchu re\u0161pektovania akru\u00e1lneho princ\u00edpu sa o\u00a0post\u00fapen\u00ed poh\u013ead\u00e1vku \u00fa\u010dtuje v\u00a0dvoch krokoch: najprv sa za\u00fa\u010dtuje vyradenie poh\u013ead\u00e1vky a\u00a0n\u00e1sledne tr\u017eba z\u00a0predaj poh\u013ead\u00e1vky.<\/p>\n<p>Na \u00fa\u010det 546 \u2013 odpis poh\u013ead\u00e1vky sa \u00fa\u010dtuje aj post\u00fapenie poh\u013ead\u00e1vky, v prospech \u00fa\u010dtu 646 \u2013 v\u00fdnosy z\u00a0odp\u00edsan\u00fdch poh\u013ead\u00e1vok \u00fa\u010dtuj\u00fa aj v\u00fdnosy z\u00a0post\u00fapenia. K\u00a0\u00fa\u010dtu 546 je vhodn\u00e9 urobi\u0165 analytick\u00e9 \u010dlenenie, nako\u013eko odpis poh\u013ead\u00e1vky v\u00a0nomin\u00e1lnej hodnote nad v\u00fd\u0161ku v\u00fdnosu z\u00a0predaja bude tvori\u0165 pripo\u010d\u00edtate\u013en\u00fa polo\u017eku k\u00a0z\u00e1kladu dane.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\n<p>Odpis post\u00fapenej poh\u013ead\u00e1vky v\u00a0nomin\u00e1lnej hodnote do v\u00fd\u0161ky v\u00fdnosu z\u00a0predaja<\/p>\n<\/td>\n<td>\n<p>546 A \/ 311<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Odpis post\u00fapenej poh\u013ead\u00e1vky v\u00a0nomin\u00e1lnej hodnote nad v\u00fd\u0161ku v\u00fdnosu z\u00a0predaja<\/p>\n<\/td>\n<td>\n<p>546\u00a0A \/ 311<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fdnos z\u00a0post\u00fapenej poh\u013ead\u00e1vky<\/p>\n<\/td>\n<td>\n<p>315 \/ 646<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pr\u00edjem z\u00a0post\u00fapenej poh\u013ead\u00e1vky<\/p>\n<\/td>\n<td>\n<p>211 resp. 221 \/ 315<\/p>\n<\/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            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           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\/12675\">\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\/12675\">\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>\u00da\u010dtovanie z\u00e1po\u010dtu poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov<\/h2>\n<p>Vz\u00e1jomn\u00fd z\u00e1po\u010det poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov upravuje \u00a7 580 a\u017e \u00a7 581 z\u00e1kona \u010d. 40\/1964 Zb. Ob\u010diansky z\u00e1konn\u00edk a\u00a0aj \u00a7 358 a\u017e \u00a7 364 z\u00e1kona \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk. Vz\u00e1jomn\u00fd z\u00e1po\u010det poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov predstavuje jednu z foriem \u00fahrad poh\u013ead\u00e1vok a z\u00e1v\u00e4zkov.<\/p>\n<p><strong>Zapo\u010d\u00edta\u0165 poh\u013ead\u00e1vky a z\u00e1v\u00e4zky je mo\u017en\u00e9:<\/strong><\/p>\n<ul>\n<li>jednostrann\u00fdm pr\u00e1vnym \u00fakonom,<\/li>\n<li>vz\u00e1jomnou dohodou.<\/li>\n<\/ul>\n<p>V pr\u00edpade, \u017ee sa jedna zmluvn\u00e1 strana rozhodne <strong>vz\u00e1jomne zapo\u010d\u00edta\u0165 poh\u013ead\u00e1vky jednostrann\u00fdm \u00fakonom, m\u00f4\u017ee tak urobi\u0165 v pr\u00edpade, len ak<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>poh\u013ead\u00e1vky nie s\u00fa na n\u00e1hradu \u0161kody sp\u00f4sobenej na zdrav\u00ed,<\/li>\n<li>poh\u013ead\u00e1vky je mo\u017en\u00e9 postihn\u00fa\u0165 v\u00fdkonom rozhodnutia,<\/li>\n<li>poh\u013ead\u00e1vky nie s\u00fa preml\u010dan\u00e9 a z\u00e1rove\u0148 sa ich vyplatenia nemo\u017eno dom\u00e1ha\u0165 na s\u00fade,<\/li>\n<li>s\u00fa v\u0161etky zapo\u010d\u00edtavan\u00e9 poh\u013ead\u00e1vky splatn\u00e9.<\/li>\n<\/ul>\n<p>Zmluvn\u00e1 strana, ktor\u00e1 urobila jednostrann\u00fd z\u00e1po\u010det je povinn\u00e1 ozn\u00e1mi\u0165 z\u00e1po\u010det druhej strane.<\/p>\n<p><strong>Pri<\/strong> vz\u00e1jomnej dohode o z\u00e1po\u010dte poh\u013ead\u00e1vok je mo\u017en\u00e9 zapo\u010d\u00edta\u0165 napr\u00edklad aj preml\u010dan\u00e9 poh\u013ead\u00e1vky, aj poh\u013ead\u00e1vky, ktor\u00e9 e\u0161te nie s\u00fa splatn\u00e9.<\/p>\n<p>Je mo\u017en\u00e9 vyu\u017ei\u0165 dva sp\u00f4soby \u00fa\u010dtovania z\u00e1po\u010dtu poh\u013ead\u00e1vok a\u00a0z\u00e1v\u00e4zkov, a\u00a0to s\u00a0vyu\u017eit\u00edm \u00fa\u010dtu 395 alebo bez neho. Na<strong> \u00fa\u010dte 395 &#8211; Vn\u00fatorn\u00e9 z\u00fa\u010dtovanie <\/strong>sa \u00fa\u010dtuj\u00fa vz\u0165ahy medzi jednotliv\u00fdmi vn\u00fatorn\u00fdmi organiza\u010dn\u00fdmi \u00fatvarmi \u00fa\u010dtovnej jednotky v z\u00e1vislosti od organiz\u00e1cie \u00fa\u010dtovn\u00edctva \u00fa\u010dtovnej jednotky. Tento \u00fa\u010det pri uzavieran\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh nem\u00e1 zostatok. Pou\u017eitie \u00fa\u010dtu 395 sa uplat\u0148uje v pr\u00edpadoch, ke\u010f je tak nastaven\u00fd \u00fa\u010dtovn\u00fd softv\u00e9r, t. j. ned\u00e1 sa \u00fa\u010dtova\u0165 priamo z\u00e1pis 321\/311.<\/p>\n<p>Z\u00e1po\u010det \u00fa\u010dtujeme:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Z\u00e1po\u010det poh\u013ead\u00e1vky so z\u00e1v\u00e4zkom \u2013 \u0161tandardn\u00fd sp\u00f4sob<\/td>\n<td>321\/311<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1po\u010det s\u00a0pou\u017eit\u00edm \u00fa\u010dtu 395<\/td>\n<td>321\/395\u00a0 a\u00a0395\/311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poh\u013ead\u00e1vky tvoria d\u00f4le\u017eit\u00fa s\u00fa\u010das\u0165 akt\u00edv podnikate\u013esk\u00e9ho subjektu, be\u017ene sa vyskytuj\u00fa pri realiz\u00e1cii ka\u017edej podnikate\u013eskej \u010dinnosti. V\u00a0duchu re\u0161pektovania a splnenia z\u00e1kladn\u00fdch z\u00e1sad \u00fa\u010dtovn\u00edctva a v\u00fdkazn\u00edctva je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[539,459,457,357],"class_list":["post-12675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-ocenovanie","tag-opravne-polozky","tag-pohladavky","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12675","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=12675"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12675\/revisions"}],"predecessor-version":[{"id":13382,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12675\/revisions\/13382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12676"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}