{"id":14040,"date":"2023-09-26T08:00:00","date_gmt":"2023-09-26T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14040"},"modified":"2023-09-13T16:06:57","modified_gmt":"2023-09-13T14:06:57","slug":"ako-na-zauctovanie-prijatej-faktury","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-na-zauctovanie-prijatej-faktury\/","title":{"rendered":"Ako na za\u00fa\u010dtovanie prijatej fakt\u00fary"},"content":{"rendered":"<p>Sp\u00f4sob za\u00fa\u010dtovania prijatej fakt\u00fary je dan\u00fd t\u00fdm, \u010di:<\/p>\n<ul>\n<li>uplat\u0148ujete <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/pausal-alebo-skutocne-vydavky-co-sa-vam-oplati\/\">pau\u0161\u00e1lne v\u00fddavky<\/a>,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">vediete da\u0148ov\u00fa evidenciu<\/a>,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vediete \u00fa\u010dtovn\u00edctvo<\/a>.<\/li>\n<\/ul>\n<h2>Uplat\u0148ovanie v\u00fddavkov prostredn\u00edctvom pau\u0161\u00e1lu a za\u00fa\u010dtovanie fakt\u00far<\/h2>\n<p>Pokia\u013e pre \u00fa\u010dely da\u0148ov\u00e9ho priznania uplat\u0148ujete <a href=\"https:\/\/www.idoklad.sk\/blog\/pausalne-vydavky-verzus-uctovnictvo\/\">v\u00fddavky percentom z pr\u00edjmov<\/a>, \u010di\u017ee tzv. pau\u0161\u00e1lne v\u00fddavky (vo v\u00fd\u0161ke 60\u00a0% zo\u00a0zdanite\u013en\u00fdch pr\u00edjmov), to znamen\u00e1, \u017ee re\u00e1lne v\u00fddavky nemus\u00edte evidova\u0165, t\u00fdm p\u00e1dom ani nerie\u0161ite za\u00fa\u010dtovanie prijat\u00fdch fakt\u00far. Evidova\u0165 mus\u00edte iba pr\u00edjmy, z\u00e1soby a poh\u013ead\u00e1vky s\u00favisiace s podnikan\u00edm.<\/p>\n<p>Na udr\u017eanie preh\u013eadu o re\u00e1lnych v\u00fddavkoch v podnikan\u00ed ale odpor\u00fa\u010dame fakt\u00fary schov\u00e1va\u0165. Na konci roka si potom spo\u010d\u00edtate, \u010di sa v\u00e1m v\u00f4bec oplat\u00ed uplat\u0148ova\u0165 pau\u0161\u00e1lne v\u00fddavky. Z\u00e1rove\u0148 m\u00f4\u017eete lep\u0161ie pl\u00e1nova\u0165 rozvoj podnikania a m\u00e1te aj preh\u013ead o tom, \u010di ste v\u0161etky fakt\u00fary zaplatili.<\/p>\n<h2>Prijat\u00e9 fakt\u00fary v da\u0148ovej evidencii<\/h2>\n<p>Pokia\u013e vediete da\u0148ov\u00fa evidenciu, zah\u0155\u0148ate do nej svoje pr\u00edjmy aj v\u00fddavky. To znamen\u00e1 v\u0161etky transakcie a k nim aj vydan\u00e9 a prijat\u00e9 fakt\u00fary \u010di doklady za n\u00e1kupy.<\/p>\n<p>V da\u0148ovej evidencii na rozdiel od \u00fa\u010dtovn\u00edctva zoh\u013ead\u0148ujete, kedy pr\u00edjmy a v\u00fddavky skuto\u010dne nastali. Teda fakt\u00faru neza\u00fa\u010dtujete pod\u013ea d\u00e1tumu jej prijatia, ale k d\u00e1tumu jej uhradenia. Pokia\u013e napr\u00edklad dostanete fakt\u00faru na konci m\u00e1ja so splatnos\u0165ou v j\u00fani, do da\u0148ovej evidencie fakt\u00faru zarad\u00edte v j\u00fani.<\/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\/14040\">\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\/14040\">\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>Prijat\u00e9 fakt\u00fary v \u00fa\u010dtovn\u00edctve<\/h2>\n<p>Naopak v \u00fa\u010dtovn\u00edctve nie je d\u00f4le\u017eit\u00fd d\u00e1tum \u00fahrady fakt\u00fary, ale uskuto\u010dnenie plnenia \u2013 teda dodanie tovaru \u010di uskuto\u010dnenie slu\u017eby. Pokia\u013e tovar spolu s fakt\u00farou dostanete v m\u00e1ji, do \u00fa\u010dtovn\u00edctva sa prijat\u00e1 fakt\u00fara dostane za m\u00e1j. Aj ke\u010f peniaze z v\u00e1\u0161ho \u00fa\u010dtu na jej zaplatenie od\u00eddu a\u017e v j\u00fani.<\/p>\n<p>Podobne to plat\u00ed aj pre prijat\u00e9 fakt\u00fary z minul\u00e9ho roku. Pokia\u013e fakt\u00faru za v decembri odveden\u00fa slu\u017ebu dostanete na konci roka, za\u00fa\u010dtujete ju do decembra \u2013 aj ke\u010f ju zaplat\u00edte a\u017e v janu\u00e1ri.<\/p>\n<h2>Archiv\u00e1cia prijat\u00fdch fakt\u00far<\/h2>\n<p>Prijat\u00e9 fakt\u00fary mus\u00edte nielen uvies\u0165 do da\u0148ovej evidencie \u010di \u00fa\u010dtovn\u00edctva, ale aj uchov\u00e1va\u0165 pre pr\u00edpadn\u00fa kontrolu z finan\u010dn\u00e9ho \u00faradu. D\u013a\u017eku archiv\u00e1cie fakt\u00far ur\u010duje z\u00e1kon o \u00fa\u010dtovn\u00edctve. U neplatite\u013eov DPH je to 5 rokov, u platite\u013eov 10 rokov.<\/p>\n<p>Archiv\u00e1ciou fakt\u00far sa mysl\u00ed ich fyzick\u00e9 ulo\u017eenie v\u00a0papierovej podobe do \u0161an\u00f3nu, ale aj pohodlnej\u0161ie ulo\u017eenie v elektronickej podobe do po\u010d\u00edta\u010da \u010di na cloud.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Na archiv\u00e1ciu fakt\u00far sl\u00fa\u017ei aj <a href=\"https:\/\/money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>. Podnikate\u013eom umo\u017e\u0148uje uklada\u0165 v\u0161etky prijat\u00e9 fakt\u00fary na jedno miesto a kedyko\u013evek ich v pr\u00edpade potreby doh\u013eada\u0165. <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Vysk\u00fa\u0161ajte si program zadarmo<\/a>.<\/p>\n<\/div>\n<h2>Prijat\u00e1 fakt\u00fara a DPH<\/h2>\n<p>Prijat\u00e9 fakt\u00fary ovplyv\u0148uj\u00fa aj v\u00fd\u0161ku odv\u00e1dzanej dane z pridanej hodnoty. Ak ste platite\u013eom DPH a prijmete fakt\u00faru od platite\u013ea DPH, za\u00fa\u010dtujete spolu s fakt\u00farou aj odveden\u00fa DPH. V priznan\u00ed k DPH potom uplatn\u00edte odpo\u010det \u2013 zaplaten\u00fa da\u0148 si odpo\u010d\u00edtate od dan\u00ed, ktor\u00e9 vyberiete od svojich z\u00e1kazn\u00edkov, \u0161t\u00e1tu odvediete len ich rozdiel.<\/p>\n<p>Pokia\u013e prijmete fakt\u00faru od neplatite\u013ea DPH, nie je na nej da\u0148 uveden\u00e1 a nem\u00f4\u017ee teda vst\u00fapi\u0165 do priznania k DPH.<\/p>\n<h2>Prijat\u00e1 fakt\u00fara v cudzej mene a DPH<\/h2>\n<p>Stretn\u00fa\u0165 sa m\u00f4\u017eete aj s prijatou fakt\u00farou v cudzej mene. T\u00fa potom za\u00fa\u010dtujete s kurzom, ktor\u00fd pou\u017e\u00edvate vo svojom \u00fa\u010dtovn\u00edctve \u010di da\u0148ovej evidencii \u2013 obvykle sa pracuje s kurzom \u010cNB.<\/p>\n<h2>Prijat\u00e1 z\u00e1lohov\u00e1 fakt\u00fara \u2013 \u00fa\u010dtovanie<\/h2>\n<p>Z\u00e1lohov\u00e1 fakt\u00fara nie je <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/danovy-doklad-nalezitosti-vystavenie-a-archivacia\/\">da\u0148ov\u00fdm dokladom<\/a>, ale iba v\u00fdzvou na platbu. To znamen\u00e1, \u017ee nevykon\u00e1vate \u00fa\u010dtovanie prijatej z\u00e1lohovej fakt\u00fary.<\/p>\n<p>Z\u00e1lohov\u00fa fakt\u00faru si iba zaevidujte a do \u00fa\u010dtovn\u00edctva \u010di da\u0148ovej evidencie zad\u00e1te a\u017e prijat\u00fd da\u0148ov\u00fd doklad o jej zaplaten\u00ed (ku d\u0148u jeho prijatia, respekt\u00edve uhradenia).<\/p>\n<h2>Za\u00fa\u010dtovanie prijatej fakt\u00fary v \u00fa\u010dtovnom programe Money S3<\/h2>\n<p>Na u\u013eah\u010denie pr\u00e1ce odpor\u00fa\u010dame pou\u017e\u00edva\u0165 program na fakt\u00fary. Pokia\u013e \u00fa\u010dtujete v Money S3, vyu\u017eite <a href=\"https:\/\/www.money.sk\/vlastnosti\/fakturacia-s3\/\">modul Faktur\u00e1cia<\/a>. Preh\u013eadne v\u00e1m rozdel\u00ed prijat\u00e9 a vydan\u00e9 fakt\u00fary, ozna\u010d\u00ed v\u00e1m zaplaten\u00e9 fakt\u00fary.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sp\u00f4sob za\u00fa\u010dtovania prijatej fakt\u00fary je dan\u00fd t\u00fdm, \u010di: uplat\u0148ujete pau\u0161\u00e1lne v\u00fddavky, vediete da\u0148ov\u00fa evidenciu, vediete \u00fa\u010dtovn\u00edctvo. Uplat\u0148ovanie v\u00fddavkov prostredn\u00edctvom pau\u0161\u00e1lu a za\u00fa\u010dtovanie fakt\u00far Pokia\u013e pre &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[450,485,384,357],"class_list":["post-14040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","tag-dph-dan-z-pridanej-hodnoty","tag-fakturacia","tag-podvojne-uctovnictvo","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14040","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=14040"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14040\/revisions"}],"predecessor-version":[{"id":14047,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14040\/revisions\/14047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14041"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}