{"id":13783,"date":"2023-07-20T08:00:00","date_gmt":"2023-07-20T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13783"},"modified":"2023-07-18T12:22:48","modified_gmt":"2023-07-18T10:22:48","slug":"danovy-doklad-nalezitosti-vystavenie-a-archivacia","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/danovy-doklad-nalezitosti-vystavenie-a-archivacia\/","title":{"rendered":"Da\u0148ov\u00fd doklad: n\u00e1le\u017eitosti, vystavenie a archiv\u00e1cia"},"content":{"rendered":"<p>Najprv ujasnenie: v praxi sa \u010dasto zamie\u0148aj\u00fa <strong>\u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 doklady<\/strong>.<\/p>\n<p>\u00da\u010dtovn\u00e9 doklady s\u00fa v\u0161etky doklady, ktor\u00e9 uplatn\u00edte v \u00fa\u010dtovn\u00edctve. Vo chv\u00edli, ke\u010f ste <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/\">platite\u013eom DPH<\/a>, v\u0161etky tieto doklady (napr. fakt\u00fary, parag\u00f3ny) s\u00fa z\u00e1rove\u0148 da\u0148ov\u00fdmi dokladmi. A vy v nich mus\u00edte oproti neplatite\u013eom DPH uv\u00e1dza\u0165 navy\u0161e inform\u00e1cie o v\u00fd\u0161ke alebo sadzbe dane.<\/p>\n<h2>Kto m\u00e1 povinnos\u0165 vystavi\u0165 da\u0148ov\u00fd doklad?<\/h2>\n<p>T\u00fato povinnos\u0165 maj\u00fa <strong>v\u0161etci platitelia DPH<\/strong>. Ich n\u00e1le\u017eitosti upravuje z\u00e1kon o dani z pridanej hodnoty (\u010d. 222\/2004 Z.z.) Platite\u013eom DPH sa st\u00e1vate bu\u010f dobrovo\u013ene alebo naj\u010dastej\u0161ie automaticky po prekro\u010den\u00ed obratu 49&nbsp;790 eur.<\/p>\n<h2>Kedy mus\u00edm vystavi\u0165 da\u0148ov\u00fd doklad?<\/h2>\n<p>Vo chv\u00edli, ke\u010f ste platite\u013eom DPH, mus\u00edte vystavi\u0165 da\u0148ov\u00fd doklad pri:<\/p>\n<ol>\n<li>dodan\u00ed tovaru alebo slu\u017eby s miestom dodania v tuzemsku inej zdanite\u013enej osobe alebo pr\u00e1vnickej osobe, ktor\u00e1 nie je zdanite\u013enou osobou,<\/li>\n<li>dodan\u00ed tovaru alebo slu\u017eby s miestom dodania v inom \u010dlenskom \u0161t\u00e1te, ke\u010f je osobou povinnou plati\u0165 da\u0148 pr\u00edjemca tovaru alebo slu\u017eby, a to aj, ak je dodanie tovaru alebo slu\u017eby osloboden\u00e9 od dane,<\/li>\n<li>dodan\u00ed tovaru alebo slu\u017eby s miestom dodania v tre\u0165om \u0161t\u00e1te pre zdanite\u013en\u00fa osobu,<\/li>\n<li>predaji tovaru na dia\u013eku na \u00fazem\u00ed Eur\u00f3pskej \u00fanie s miestom dodania v tuzemsku okrem predaja tovaru na dia\u013eku, pri ktorom dod\u00e1vate\u013e uplat\u0148uje osobitn\u00fa \u00fapravu pod\u013ea \u00a7 68b,<\/li>\n<li>dodan\u00ed tovaru osloboden\u00e9ho od dane pod\u013ea \u00a7 43,<\/li>\n<li>prijat\u00ed platby pred dodan\u00edm tovaru pod\u013ea p\u00edsmen a) a\u017e d),<\/li>\n<li>prijat\u00ed platby pred dodan\u00edm slu\u017eby pod\u013ea p\u00edsmen a) a\u017e c).<\/li>\n<li>dodan\u00ed slu\u017eby uvedenej v \u00a7 16 ods. 14 s miestom dodania v inom \u010dlenskom \u0161t\u00e1te pr\u00e1vnickej osobe, ktor\u00e1 nie je zdanite\u013enou osobou a nie je identifikovan\u00e1 pre da\u0148 v inom \u010dlenskom \u0161t\u00e1te, ak uplat\u0148uje osobitn\u00fa \u00fapravu pod\u013ea \u00a7 68a alebo \u00a7 68b.<\/li>\n<\/ol>\n<p><a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/zakon-o-dph-co-by-ste-mali-vediet-o-jeho-obsahu\/\">Z\u00e1kon o DPH<\/a> uklad\u00e1 povinnos\u0165 vyhotovi\u0165 fakt\u00faru v ur\u010dit\u00fdch pr\u00edpadoch aj in\u00fdm osob\u00e1m, nielen platite\u013eom DPH (viac inform\u00e1ci\u00ed n\u00e1jdeme v \u00a7 72 z\u00e1kona o DPH).<\/p>\n<h2>Typy da\u0148ov\u00fdch dokladov<\/h2>\n<p>Naj\u010dastej\u0161ie pou\u017e\u00edvan\u00e9 typy da\u0148ov\u00fdch dokladov s\u00fa:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">fakt\u00fary<\/a><\/li>\n<li>pokladni\u010dn\u00e9 doklady<\/li>\n<li>zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad: vystavuje sa pri platbe do 100 \u20ac<\/li>\n<li>da\u0148ov\u00fd doklad k&nbsp;prijatej platbe<\/li>\n<li>dodac\u00ed list, pr\u00edjemka, v\u00fddajka<\/li>\n<li>v\u00fdpisy z&nbsp;bankov\u00fdch \u00fa\u010dtov<\/li>\n<li>intern\u00e9 \u00fa\u010dtovn\u00e9 doklady<\/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    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 = 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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\/13783\">\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\/13783\">\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>N\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu<\/h2>\n<p>Da\u0148ov\u00fd doklad mus\u00ed zo z\u00e1kona obsahova\u0165 tieto \u00fadaje:<\/p>\n<ul>\n<li>ozna\u010denie dokladu (n\u00e1zov a \u010d\u00edslo dokladu),<\/li>\n<li>ozna\u010denie kupuj\u00faceho: n\u00e1zov firmy alebo meno fyzickej osoby ,<\/li>\n<li>ozna\u010denie pred\u00e1vaj\u00faceho: n\u00e1zov firmy alebo meno fyzickej osoby,<\/li>\n<li>DI\u010c pred\u00e1vaj\u00faceho, pokia\u013e je platite\u013eom DPH,<\/li>\n<li>eviden\u010dn\u00e9 \u010d\u00edslo da\u0148ov\u00e9ho dokladu,<\/li>\n<li>d\u00e1tum vystavenia fakt\u00fary, v pr\u00edpade, \u017ee sa l\u00ed\u0161i od d\u00e1tumu vystavenia, uv\u00e1dzajte aj <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/viete-kedy-vam-vznika-povinnost-odviest-dph\/\">d\u00e1tum uskuto\u010dnenia zdanite\u013en\u00e9ho plnenia<\/a>,<\/li>\n<li>rozsah (ak je zn\u00e1my) a predmet plnenia \u2013 tj. n\u00e1zov tovaru alebo slu\u017eby,<\/li>\n<li>cenu za jednotku bez DPH,<\/li>\n<li>z\u00e1klad dane,<\/li>\n<li>uplatnen\u00fa sadzbu dane,<\/li>\n<li>celkov\u00fa v\u00fd\u0161ku dane.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00fd doklad m\u00f4\u017ee ma\u0165 listinn\u00fa (napr. vytla\u010den\u00e1 \u00fa\u010dtenka) aj elektronick\u00fa podobu. Za spr\u00e1vnos\u0165 \u00fadajov na da\u0148ovom doklade je v\u017edy zodpovedn\u00e1 osoba, ktor\u00e1 doklad vystavila. Ako dod\u00e1vate\u013e m\u00e1te povinnos\u0165 vystavi\u0165 da\u0148ov\u00fd doklad <strong>najnesk\u00f4r do 15 dn\u00ed<\/strong> odo d\u0148a dodania tovaru alebo slu\u017eby.<\/p>\n<p>Pe\u010diatku ani podpis da\u0148ov\u00fd doklad obsahova\u0165 nemus\u00ed.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>TIP: Majte v \u00fa\u010dtovn\u00edctve dokonal\u00fd poriadok v\u010faka <a href=\"https:\/\/www.money.sk\/\">programu Money S3<\/a>. Da\u0148ov\u00fd doklad vystav\u00edte na p\u00e1r klikov a ste si ist\u00ed, \u017ee je v s\u00falade s platnou legislat\u00edvou.<\/p>\n<\/div>\n<h2>Zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad<\/h2>\n<p>Ak ako platite\u013e DPH pred\u00e1vate tovar alebo slu\u017ebu a cena vr\u00e1tane DPH nie je viac ako 100 eur, tak sta\u010d\u00ed, ke\u010f vystav\u00edte iba <strong>zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad<\/strong>. Mus\u00ed obsahova\u0165 tieto n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>meno a priezvisko alebo n\u00e1zov pred\u00e1vaj\u00faceho,<\/li>\n<li>adresu jeho s\u00eddla, miesta podnikania, prev\u00e1dzkarne alebo bydliska,<\/li>\n<li>identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 pred\u00e1vaj\u00faceho,<\/li>\n<li>poradov\u00e9 \u010d\u00edslo dokladu,<\/li>\n<li>predmet plnenia (n\u00e1zov tovaru alebo slu\u017eby),<\/li>\n<li>mno\u017estvo dodan\u00e9ho tovaru alebo rozsah dodanej slu\u017eby,<\/li>\n<li>d\u00e1tum vyhotovenia zjednodu\u0161en\u00e9ho da\u0148ov\u00e9ho dokladu,<\/li>\n<li>d\u00e1tum dodania, ak sa odli\u0161uje od d\u00e1tumu vyhotovenia,<\/li>\n<li>z\u00e1klad dane pre ka\u017ed\u00fa sadzbu DPH,<\/li>\n<li>uplatnen\u00fa sadzbu dane,<\/li>\n<li>celkov\u00fa v\u00fd\u0161ku dane.<\/li>\n<\/ul>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>TIP: Odovzdanie dokladov \u00fa\u010dtovnej firme za p\u00e1r sek\u00fand &#8211; to zvl\u00e1dne <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>. Pozrite sa na jeho moduly <a href=\"https:\/\/www.money.sk\/vlastnosti\/uctovna-centrala-a-uctovny-klient-s3\/\">\u00da\u010dtovn\u00e1 centr\u00e1la a \u00fa\u010dtovn\u00fd klient<\/a>. Vyhnete sa ru\u010dn\u00e9mu prepisovaniu dokumentov a zbyto\u010dn\u00fdm chyb\u00e1m v \u00fa\u010dtovn\u00edctve.<\/p>\n<\/div>\n<h2>Ako je to s archiv\u00e1ciou pri da\u0148ov\u00fdch dokladoch<\/h2>\n<p><a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/ako-dlho-musite-archivovat-uctovnu-dokumentaciu\/\">Archiv\u00e1cia \u00fa\u010dtovn\u00fdch dokladov<\/a> m\u00e1 svoje pravidl\u00e1 stanoven\u00e9 z\u00e1konom. \u00da\u010dtovn\u00e9 doklady sa musia pod\u013ea z\u00e1kona o \u00fa\u010dtovn\u00edctve archivova\u0165 po dobu 5 rokov, ale pod\u013ea z\u00e1kona o&nbsp;DPH sa vy\u017eaduje doba archiv\u00e1cie po dobu 10 rokov nasleduj\u00facich po roku, ktor\u00e9ho sa t\u00fdkaj\u00fa a&nbsp;uplatn\u00ed sa t\u00e1to dlh\u0161ia lehota (d\u013a\u017eku archiv\u00e1cie \u00fa\u010dtovn\u00fdch dokladov a&nbsp;s\u00favisiacich dokumentov ovplyv\u0148uje \u00a7 35 z\u00e1kona o \u00fa\u010dtovn\u00edctve, ako aj in\u00e9 z\u00e1kony). Podnikatelia u\u017e nemusia doklady uchov\u00e1va\u0165 v&nbsp;papierovej podobe a&nbsp;m\u00f4\u017eu ich archivova\u0165 len v&nbsp;elektronickej podobe.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Najprv ujasnenie: v praxi sa \u010dasto zamie\u0148aj\u00fa \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 doklady. \u00da\u010dtovn\u00e9 doklady s\u00fa v\u0161etky doklady, ktor\u00e9 uplatn\u00edte v \u00fa\u010dtovn\u00edctve. Vo chv\u00edli, ke\u010f ste platite\u013eom &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[1007,93,1006],"class_list":["post-13783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-archivacia-danoveho-dokladu","tag-danovy-doklad","tag-typy-danovych-dokladov"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13783","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=13783"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13783\/revisions"}],"predecessor-version":[{"id":13787,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13783\/revisions\/13787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13784"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}