{"id":13827,"date":"2023-07-19T12:56:51","date_gmt":"2023-07-19T10:56:51","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13827"},"modified":"2024-02-26T17:46:13","modified_gmt":"2024-02-26T16:46:13","slug":"vystavene-faktury-a-ich-uctovanie-4-zasady-a-pravidla-bez-ktorych-to-nejde","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/vystavene-faktury-a-ich-uctovanie-4-zasady-a-pravidla-bez-ktorych-to-nejde\/","title":{"rendered":"Vystaven\u00e9 fakt\u00fary a ich \u00fa\u010dtovanie: 4 z\u00e1sady a pravidl\u00e1, bez ktor\u00fdch to nejde"},"content":{"rendered":"<h2>\u010co je vystaven\u00e1 fakt\u00fara?<\/h2>\n<p>Vystaven\u00e1 fakt\u00fara je doklad, ktor\u00fd pred\u00e1vaj\u00faca strana vytv\u00e1ra a posiela kupuj\u00facej strane ako po\u017eiadavku na platbu za dodan\u00fd tovary alebo poskytnut\u00e9 slu\u017eby.<\/p>\n<p>Spr\u00e1vne vystaven\u00e1 fakt\u00fara zohr\u00e1va d\u00f4le\u017eit\u00fa \u00falohu v obchodn\u00fdch transakci\u00e1ch, preto\u017ee poskytuje presn\u00fd a \u00fapln\u00fd z\u00e1znam o predaji, ktor\u00fd m\u00f4\u017ee by\u0165 pou\u017eit\u00fd pre \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 \u00fa\u010dely, ako aj pre rie\u0161enie pr\u00edpadn\u00fdch nedorozumen\u00ed alebo sporov.<\/p>\n<h2>Ako sa vystavuj\u00fa fakt\u00fary?<\/h2>\n<p>Pri vystavovan\u00ed fakt\u00far je potrebn\u00e9 dodr\u017eiava\u0165 nasleduj\u00face z\u00e1sady a&nbsp;pravidl\u00e1:<\/p>\n<p><strong>1. Fakt\u00fara mus\u00ed obsahova\u0165 v\u0161etky <\/strong><a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\"><strong>z\u00e1konom stanoven\u00e9 n\u00e1le\u017eitosti<\/strong><\/a>, ako s\u00fa:.&nbsp;<\/p>\n<ul>\n<li>identifika\u010dn\u00e9 \u00fadaje pred\u00e1vaj\u00faceho a kupuj\u00faceho (n\u00e1zov, adresa, I\u010cO),<\/li>\n<li>d\u00e1tum vystavenia fakt\u00fary,<\/li>\n<li>\u010d\u00edslo fakt\u00fary,<\/li>\n<li>popis dodan\u00e9ho tovaru alebo poskytnutej slu\u017eby,<\/li>\n<li>mno\u017estvo a jednotkov\u00fa cenu tovaru alebo slu\u017eby,<\/li>\n<li>sadzbu a sumu DPH,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/splatnost-faktury\/\">splatnos\u0165 fakt\u00fary<\/a><\/li>\n<li>a podmienky platby.<\/li>\n<\/ul>\n<p><strong>2. Fakt\u00fara mus\u00ed by\u0165 vystaven\u00e1 v\u010das<\/strong>, aby sa predi\u0161lo probl\u00e9mom s oneskoren\u00fdmi fakt\u00farami. V ide\u00e1lnom pr\u00edpade by sa mala vystavi\u0165 bezprostredne po uskuto\u010dnen\u00ed predaja alebo slu\u017eby.<\/p>\n<p><strong>3. Fakt\u00fara by tie\u017e mala by\u0165 vystaven\u00e1 v spr\u00e1vnom form\u00e1te<\/strong>, \u010di u\u017e v papierovej alebo elektronickej verzii.<\/p>\n<p><strong>4. Vystaven\u00e9 fakt\u00fary by mali by\u0165 s\u00fa\u010das\u0165ou \u00fa\u010dtovnej evidencie firmy a by\u0165 spr\u00e1vne \u00fa\u010dtovan\u00e9.<\/strong> Proces vytv\u00e1rania a&nbsp;vystavovania fakt\u00far, teda <a href=\"https:\/\/www.money.sk\/produkty\/ekonomicke-systemy\/money-s3\/moduly\/fakturacia\/\">faktur\u00e1cia<\/a>, zah\u0155\u0148a zaznamen\u00e1vanie predaja, prij\u00edmanie platieb od z\u00e1kazn\u00edkov, vyrovnanie poh\u013ead\u00e1vok a udr\u017eiavanie \u00fa\u010dtovn\u00fdch z\u00e1znamov.<\/p>\n<h2>Ako sa \u00fa\u010dtuj\u00fa vystaven\u00e9 fakt\u00fary?<\/h2>\n<p>V \u00fa\u010dtovn\u00edctve je d\u00f4le\u017eit\u00e9 spr\u00e1vne \u00fa\u010dtova\u0165 vystaven\u00e9 fakt\u00fary, aby bola zabezpe\u010den\u00e1 presnos\u0165 a z\u00e1konnos\u0165 podnikate\u013esk\u00fdch transakci\u00ed.<\/p>\n<p>Po vystaven\u00ed fakt\u00fary je potrebn\u00e9 zaznamena\u0165 predaj vo va\u0161om \u00fa\u010dtovnom syst\u00e9me:<\/p>\n<ul>\n<li>MD: \u00fa\u010det &#8222;Poh\u013ead\u00e1vky&#8220; (\u00fa\u010det 311) &#8211; zaznamen\u00e1va z\u00e1v\u00e4zok z\u00e1kazn\u00edka zaplati\u0165 za poskytnut\u00e9 tovary alebo slu\u017eby<\/li>\n<li>DAL: \u00fa\u010det &#8222;Tr\u017eby&#8220; (\u00fa\u010det 6xx) &#8211; zaznamen\u00e1va pr\u00edjem z predaja tovaru alebo slu\u017eby<\/li>\n<\/ul>\n<p>Ke\u010f z\u00e1kazn\u00edk zaplat\u00ed fakt\u00faru, zaznamenajte t\u00fato platbu vo va\u0161om \u00fa\u010dtovnom syst\u00e9me:<\/p>\n<ul>\n<li>Debet: \u00fa\u010det &#8222;Bankov\u00e9 \u00fa\u010dty&#8220; (\u00fa\u010det 221) alebo &#8222;Pokladnica&#8220; (\u00fa\u010det 211) &#8211; zaznamen\u00e1va pr\u00edjem platby<\/li>\n<li>Kredit: \u00fa\u010det &#8222;Poh\u013ead\u00e1vky&#8220; (\u00fa\u010det 311) &#8211; zaznamen\u00e1va zn\u00ed\u017eenie poh\u013ead\u00e1vok vo v\u00fd\u0161ke prijatej platby<\/li>\n<\/ul>\n<p>Po prijat\u00ed platby je potrebn\u00e9 vyrovna\u0165 poh\u013ead\u00e1vky, \u010do znamen\u00e1, \u017ee platba sa sp\u00e1ruje s konkr\u00e9tnou fakt\u00farou. T\u00fdmto sa uist\u00edte, \u017ee zostatok poh\u013ead\u00e1vok z\u00e1kazn\u00edka je spr\u00e1vne aktualizovan\u00fd.<\/p>\n<h2>Vedenie \u00fa\u010dtovnej evidencie<\/h2>\n<p>Aby bola zabezpe\u010den\u00e1 presnos\u0165 a transparentnos\u0165 \u00fa\u010dtovn\u00fdch z\u00e1znamov, je d\u00f4le\u017eit\u00e9 udr\u017eiava\u0165 \u00fa\u010dtovn\u00fa evidenciu pre v\u0161etky fakt\u00fary a platby. \u00da\u010dtovn\u00e1 dokument\u00e1cia by mala by\u0165 uchov\u00e1van\u00e1 v s\u00falade so slovenskou legislat\u00edvou, ktor\u00e1 vy\u017eaduje, aby boli \u00fa\u010dtovn\u00e9 doklady uchov\u00e1van\u00e9 po dobu 10 rokov.<\/p>\n<p>Na konci \u00fa\u010dtovn\u00e9ho obdobia je potrebn\u00e9 skontrolova\u0165 v\u0161etky \u00fa\u010dtovn\u00e9 z\u00e1znamy, aby sa zabezpe\u010dila ich spr\u00e1vnos\u0165 a \u00faplnos\u0165. Vykonajte potrebn\u00e9 \u00fapravy alebo opravy a n\u00e1sledne uzavrite \u00fa\u010dty pre dan\u00e9 obdobie.<\/p>\n<p>Dodr\u017eiavanie uveden\u00fdch krokov zabezpe\u010d\u00ed spr\u00e1vne \u00fa\u010dtovanie vystaven\u00fdch fakt\u00far a umo\u017en\u00ed v\u00e1m lep\u0161ie sledova\u0165 finan\u010dn\u00fd v\u00fdkon va\u0161ej firmy.<\/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\/13827\">\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\/13827\">\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>U\u013eah\u010dite si faktur\u00e1ciu s&nbsp;Money S3<\/h2>\n<p>Vystaven\u00e9 fakt\u00fary a ich \u00fa\u010dtovanie s\u00fa neoddelite\u013enou s\u00fa\u010das\u0165ou ka\u017ed\u00e9ho podnikania. S&nbsp;\u00fa\u010dtovn\u00fdm programom <a href=\"https:\/\/www.money.sk\/\">Money S3<\/a> m\u00f4\u017eete jednoducho a efekt\u00edvne vystavova\u0165 a \u00fa\u010dtova\u0165 fakt\u00fary, \u010d\u00edm zabezpe\u010d\u00edte spr\u00e1vnu evidenciu pr\u00edjmov a v\u00fddavkov vo va\u0161om podnikan\u00ed.<\/p>\n<p>Money S3 pon\u00faka modul <a href=\"https:\/\/www.money.sk\/vlastnosti\/fakturacia-s3\/\">Faktur\u00e1cia<\/a>, ktor\u00fd umo\u017e\u0148uje r\u00fdchle a jednoduch\u00e9 vystavovanie fakt\u00far s automatick\u00fdm v\u00fdpo\u010dtom DPH a d\u00e1tumu splatnosti. Softv\u00e9r tie\u017e umo\u017e\u0148uje sledova\u0165 vystaven\u00e9 fakt\u00fary a ich stav, \u010do zjednodu\u0161uje \u00fa\u010dtovanie a sledovanie platieb.<\/p>\n<p>Okrem toho m\u00f4\u017eete vyu\u017e\u00edva\u0165 aj \u010fal\u0161ie funkcie programu na sledovanie stavu skladov\u00fdch z\u00e1sob, generovanie reportov a spr\u00e1v, zaznamen\u00e1vanie pohybov na \u00fa\u010dte a podobne. Vysk\u00fa\u0161ajte si zadarmo verziu <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Money S3 \u0160tart<\/a> so v\u0161etk\u00fdmi funkciami.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><strong>\u010eal\u0161ie \u010dl\u00e1nky:<\/strong><\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/fakturacia-e-shopu-ako-vystavovat-faktury-spravne\/\">Faktur\u00e1cia e-shopu: ako vystavova\u0165 fakt\u00fary spr\u00e1vne<\/a><\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">N\u00e1le\u017eitosti fakt\u00fary: \u010do mus\u00ed obsahova\u0165 a ako sa l\u00ed\u0161ia pre platcu a neplatcu DPH?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je vystaven\u00e1 fakt\u00fara? Vystaven\u00e1 fakt\u00fara je doklad, ktor\u00fd pred\u00e1vaj\u00faca strana vytv\u00e1ra a posiela kupuj\u00facej strane ako po\u017eiadavku na platbu za dodan\u00fd tovary alebo poskytnut\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13830,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19,1062],"tags":[728,485,1072,1065,58,1018,1017],"class_list":["post-13827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania","category-vsetko-co-by-ste-mali-vediet-o-money-s3","tag-faktura","tag-fakturacia","tag-fakturacia-v-money-s3","tag-funkcie-uctovneho-programu","tag-money-s3","tag-uctovna-evidencia","tag-vystavena-faktura"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13827","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=13827"}],"version-history":[{"count":8,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13827\/revisions"}],"predecessor-version":[{"id":13837,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13827\/revisions\/13837"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13830"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}