{"id":14176,"date":"2023-11-13T15:38:05","date_gmt":"2023-11-13T14:38:05","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14176"},"modified":"2023-11-13T15:38:09","modified_gmt":"2023-11-13T14:38:09","slug":"uctovne-a-danove-doklady-rozdiely-druhy-a-nalezitosti","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovne-a-danove-doklady-rozdiely-druhy-a-nalezitosti\/","title":{"rendered":"\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 doklady: rozdiely, druhy a n\u00e1le\u017eitosti"},"content":{"rendered":"<h2>Rozdiel medzi \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm dokladom<\/h2>\n<p>V praxi sa stret\u00e1vame s pojmami \u201e\u00fa\u010dtovn\u00fd doklad\u201c a \u201eda\u0148ov\u00fd doklad\u201c. \u00da\u010dtovn\u00e9 doklady s\u00fa z\u00e1znamy o obchodnej aktivite, ktor\u00e9 sl\u00fa\u017eia na \u0161tyri \u00fa\u010dely:<\/p>\n<ul>\n<li>s\u00fa potvrden\u00edm toho, \u017ee obchod prebehol,<\/li>\n<li>zlep\u0161uj\u00fa podnikate\u013eovi preh\u013ead o pr\u00edjmoch a v\u00fddavkoch,<\/li>\n<li>sl\u00fa\u017ei ako podklad pre v\u00fdpo\u010det dane,<\/li>\n<li>a pokia\u013e vediete \u00fa\u010dtovn\u00edctvo, tak sa na z\u00e1klade \u00fa\u010dtovn\u00e9ho dokladu vykon\u00e1va za\u00fa\u010dtovanie \u00fa\u010dtovn\u00e9ho pr\u00edpadu do \u00fa\u010dtovn\u00fdch kn\u00edh.<\/li>\n<\/ul>\n<p>\u00da\u010dtovn\u00e9 doklady s\u00fa v\u0161etky doklady, ktor\u00e9 v podnikan\u00ed vystavujete, napr\u00edklad fakt\u00fary alebo v\u00fddajky. Ak ste neplatite\u013e DPH, va\u0161e fakt\u00fary s\u00fa \u00fa\u010dtovn\u00fdmi dokladmi. Naopak ak ste platite\u013emi DPH, va\u0161e \u00fa\u010dtovn\u00e9 doklady sa pod\u013ea legislat\u00edvy naz\u00fdvaj\u00fa da\u0148ov\u00fdmi dokladmi. V n\u00e1zve dokladu preto mus\u00edte explicitne uvies\u0165, \u017ee ide o <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/danovy-doklad-nalezitosti-vystavenie-a-archivacia\/\">da\u0148ov\u00fd doklad<\/a>. In\u00fdmi slovami da\u0148ov\u00fd doklad je druh \u00fa\u010dtovn\u00e9ho dokladu, ktor\u00fd mus\u00ed sp\u013a\u0148a\u0165 po\u017eiadavky z\u00e1kona o DPH.<\/p>\n<h2>Druhy \u00fa\u010dtovn\u00fdch dokladov<\/h2>\n<p>\u00da\u010dtovn\u00e9 doklady je mo\u017en\u00e9 deli\u0165 pod\u013ea druhov, pod\u013ea obsahu a pod\u013ea po\u010dtu dokumentovan\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov. Najprv si uk\u00e1\u017eeme ich rozdelenie pod\u013ea druhov:<\/p>\n<h3>Fakt\u00fara<\/h3>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">Fakt\u00fara<\/a> sl\u00fa\u017ei ako \u00fa\u010det za vykonan\u00fa slu\u017ebu alebo dodan\u00fd tovar, je jedn\u00fdm z\u00a0najbe\u017enej\u0161\u00edch dokladov. Jasne stanovuje, kto m\u00e1 komu za \u010do zaplati\u0165 a akou formou. Fakt\u00fary sa delia na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/vystavene-faktury-a-ich-uctovanie-4-zasady-a-pravidla-bez-ktorych-to-nejde\/\">fakt\u00fary vydan\u00e9<\/a> a prijat\u00e9 pod\u013ea toho, \u010di tovar\/slu\u017ebu pred\u00e1vate, alebo nakupujete.<\/p>\n<h3>Pokladni\u010dn\u00fd doklad<\/h3>\n<p>Pokladni\u010dn\u00e9 doklady nahr\u00e1dzaj\u00fa fakt\u00fary pri platbe v hotovosti. Vytv\u00e1ra sa v\u017edy v dvoch k\u00f3pi\u00e1ch, z ktor\u00fdch jednu dostane z\u00e1kazn\u00edk a druh\u00fa si nech\u00e1 podnikate\u013e. Rovnako ako pri fakt\u00farach sa pokladni\u010dn\u00e9 doklady delia na pr\u00edjmov\u00e9 a v\u00fddavkov\u00e9 pod\u013ea toho, \u010di za hotov\u00e9 pred\u00e1vate, alebo nakupujete.<\/p>\n<h3>Intern\u00e9 doklady<\/h3>\n<p>Vn\u00fatorn\u00e9 \u00fa\u010dtovn\u00e9 doklady alebo intern\u00e9 doklady sl\u00fa\u017eia na za\u00fa\u010dtovanie finan\u010dn\u00fdch oper\u00e1ci\u00ed vo vn\u00fatri firmy. Je to napr\u00edklad:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/mzdy-a-personalistika\/vyplatna-paska-2021-ake-informacie-v-nej-musite-uvadzat\/\">v\u00fdplatn\u00e1 p\u00e1ska<\/a> pre za\u00fa\u010dtovanie mzdy zamestnanca,<\/li>\n<li>v\u00fddajka vystaven\u00e1 pri v\u00fddaji tovaru alebo materi\u00e1lu zo skladu<\/li>\n<li>alebo pr\u00edjemka vystaven\u00e1 pri pr\u00edjme tovaru alebo materi\u00e1lu.<\/li>\n<\/ul>\n<h3>Bankov\u00fd v\u00fdpis<\/h3>\n<p>Za \u00fa\u010dtovn\u00fd doklad sa pova\u017euje aj klasick\u00fd bankov\u00fd v\u00fdpis, ktor\u00fd zachyt\u00e1va v\u0161etky \u00fa\u010dtovn\u00e9 oper\u00e1cie na firemnom bankovom \u00fa\u010dte: z\u00e1znamy o odch\u00e1dzaj\u00facich transakci\u00e1ch, z\u00e1znamy o prich\u00e1dzaj\u00facich transakci\u00e1ch, zostatok na \u00fa\u010dte.<\/p>\n<p>Pod\u013ea obsahu sa \u00fa\u010dtovn\u00e9 doklady delia na:<\/p>\n<ul>\n<li><strong>vonkaj\u0161ie<\/strong>, ktor\u00e9 maj\u00fa vz\u0165ah k in\u00fdm firm\u00e1m, podnikate\u013eom \u010di in\u0161tit\u00faci\u00e1m,<\/li>\n<li><strong>vn\u00fatorn\u00e9<\/strong>, ktor\u00e9 maj\u00fa vz\u0165ah iba k \u00fa\u010dtovn\u00fdm pr\u00edpadom vo vn\u00fatri firmy.<\/li>\n<\/ul>\n<p>Pod\u013ea po\u010dtu dokumentovan\u00fdch \u00fa\u010dtovn\u00fdch pr\u00edpadov sa doklady delia na:<\/p>\n<ul>\n<li><strong>jednotliv\u00e9<\/strong>, ktor\u00e9 dokumentuj\u00fa jednu \u00fa\u010dtovn\u00fa oper\u00e1ciu,<\/li>\n<li><strong>s\u00fahrnn\u00e9<\/strong>, ktor\u00e9 zah\u0155\u0148aj\u00fa viac \u00fa\u010dtovn\u00fdch oper\u00e1ci\u00ed v jednom \u2013 napr\u00edklad pri n\u00e1kupe viacer\u00fdch kancel\u00e1rskych pom\u00f4cok naraz.<\/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 = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                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(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\/14176\">\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\/14176\">\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 \u00fa\u010dtovn\u00fdch dokladov<\/h2>\n<p>N\u00e1le\u017eitosti \u00fa\u010dtovn\u00fdch dokladov s\u00fa definovan\u00e9 v\u00a0\u00a710 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve. Ak vediete \u00fa\u010dtovn\u00edctvo, mus\u00edte pod\u013ea z\u00e1kona o \u00fa\u010dtovn\u00edctve dodr\u017eiava\u0165 v\u0161eobecn\u00e9 z\u00e1sady pre vystavovanie dokladov, ktor\u00e9 s\u00fa:<\/p>\n<ul>\n<li>slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie \u00fa\u010dtovn\u00e9ho dokladu,<\/li>\n<li>obsah \u00fa\u010dtovn\u00e9ho pr\u00edpadu a ozna\u010denie jeho \u00fa\u010dastn\u00edkov,<\/li>\n<li>pe\u0148a\u017en\u00fa sumu alebo \u00fadaj o cene za mern\u00fa jednotku a vyjadrenie mno\u017estva,<\/li>\n<li>d\u00e1tum vyhotovenia \u00fa\u010dtovn\u00e9ho dokladu,<\/li>\n<li>d\u00e1tum uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu, ak nie je zhodn\u00fd s d\u00e1tumom vyhotovenia,<\/li>\n<li>podpisov\u00fd z\u00e1znam osoby zodpovednej za \u00fa\u010dtovn\u00fd pr\u00edpad v \u00fa\u010dtovnej jednotke, ak overenie \u00fa\u010dtovn\u00e9ho pr\u00edpadu nie je zabezpe\u010den\u00e9 pod\u013ea \u00a7 32 ods. 3 p\u00edsm. b) alebo p\u00edsm. c).<\/li>\n<\/ul>\n<p>\u010cast\u00fdm m\u00fdtom je, \u017ee doklady musia obsahova\u0165 pe\u010diatku. To ale z\u00e1kon nepredpisuje a jeho pou\u017e\u00edvanie je dobrovo\u013en\u00e9.<\/p>\n<h2>Archiv\u00e1cia dokladov<\/h2>\n<p>Jednotliv\u00e9 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-dlho-musite-archivovat-uctovnu-dokumentaciu\/\">\u00fa\u010dtovn\u00e9 doklady mus\u00ed \u00fa\u010dtovn\u00e1 jednotka archivova\u0165<\/a> (vypl\u00fdva to z \u00a7 35 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve). \u00da\u010dtovn\u00e9 doklady, \u00fa\u010dtovn\u00e9 knihy, zoznamy \u00fa\u010dtovn\u00fdch kn\u00edh, zoznamy \u010d\u00edseln\u00fdch znakov alebo in\u00fdch symbolov a skratiek pou\u017eit\u00fdch v \u00fa\u010dtovn\u00edctve, odpisov\u00fd pl\u00e1n, invent\u00farne s\u00fapisy, inventariza\u010dn\u00e9 z\u00e1pisy, \u00fa\u010dtov\u00fd rozvrh je potrebn\u00e9 v\u00a0\u00fa\u010dtovnej jednotke archivova\u0165 po\u010das desiatich rokov nasleduj\u00facich po roku, ktor\u00e9ho sa t\u00fdkaj\u00fa.<\/p>\n<p>Vystavovanie, evidenciu aj archiv\u00e1ciu \u00fa\u010dtovn\u00fdch dokladov v\u00e1m u\u013eah\u010d\u00ed \u00fa\u010dtovn\u00fd program. Napr\u00edklad v <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovnom programe Money S3<\/a> vediete na jednom mieste \u00fa\u010dtovn\u00edctvo, da\u0148ov\u00fa evidenciu, faktur\u00e1ciu, poklad\u0148u, evidenciu majetku aj sklad.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Vysk\u00fa\u0161ajte si \u00fa\u010dtovn\u00fd program zadarmo vo verzii Money S3 Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozdiel medzi \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm dokladom V praxi sa stret\u00e1vame s pojmami \u201e\u00fa\u010dtovn\u00fd doklad\u201c a \u201eda\u0148ov\u00fd doklad\u201c. \u00da\u010dtovn\u00e9 doklady s\u00fa z\u00e1znamy o obchodnej aktivite, ktor\u00e9 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14177,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[368,93,1058,357],"class_list":["post-14176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-danova-evidencia","tag-danovy-doklad","tag-uctovne-doklady","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14176","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=14176"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14176\/revisions"}],"predecessor-version":[{"id":14180,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14176\/revisions\/14180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14177"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}