{"id":15084,"date":"2024-11-27T07:00:00","date_gmt":"2024-11-27T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15084"},"modified":"2024-11-25T11:46:49","modified_gmt":"2024-11-25T10:46:49","slug":"kazdorocna-inventura-a-inventarizacia-z-uctovneho-a-danoveho-hladiska","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kazdorocna-inventura-a-inventarizacia-z-uctovneho-a-danoveho-hladiska\/","title":{"rendered":"Ka\u017edoro\u010dn\u00e1 invent\u00fara a inventariz\u00e1cia z \u00fa\u010dtovn\u00e9ho a da\u0148ov\u00e9ho h\u013eadiska"},"content":{"rendered":"<h2>Koho sa t\u00fdka (pre koho je povinn\u00e1) invent\u00fara a inventariz\u00e1cia<\/h2>\n<p>Invent\u00faru a inventariz\u00e1ciu legislat\u00edvne upravuje z\u00e1kon \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o \u00fa\u010dtovn\u00edctve\u201c v pr\u00edslu\u0161nom tvare). Povinnosti z neho vypl\u00fdvaj\u00face sa vz\u0165ahuj\u00fa len na tzv. \u201e\u00fa\u010dtovn\u00e9 jednotky\u201c a tak povinnos\u0165 <strong>vykon\u00e1va\u0165 invent\u00faru a inventariz\u00e1ciu m\u00e1 len t\u00e1 fyzick\u00e1 osoba a t\u00e1 pr\u00e1vnick\u00e1 osoba, ktor\u00e1 je \u00fa\u010dtovnou jednotkou<\/strong> pod\u013ea \u00a7 1 ods. 1 p\u00edsm. a) z\u00e1kona o \u00fa\u010dtovn\u00edctve.<\/p>\n<p>In\u00fdmi slovami povedan\u00e9, <strong>povinnos\u0165 vykon\u00e1vania invent\u00fary a inventariz\u00e1cie sa vz\u0165ahuje len na tie subjekty, ktor\u00e9 ved\u00fa \u00fa\u010dtovn\u00edctvo<\/strong>, pri\u010dom nez\u00e1le\u017e\u00ed na tom, \u010di ved\u00fa \u00fa\u010dtovn\u00edctvo jednoduch\u00e9 alebo podvojn\u00e9. \u00da\u010dtovn\u00edctvo povinne ved\u00fa v\u0161etky pr\u00e1vnick\u00e9 osoby a tie fyzick\u00e9 osoby \u2013 podnikatelia alebo samostatne z\u00e1robkovo \u010dinn\u00e9 osoby, ktor\u00e9 si dobrovo\u013ene vybrali vedenie jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva. Ak fyzick\u00e1 osoba vedie da\u0148ov\u00fa evidenciu alebo si uplat\u0148uje v\u00fddavky percentom z pr\u00edjmov (pau\u0161\u00e1lne v\u00fddavky), tak nem\u00e1 povinnos\u0165 vykon\u00e1va\u0165 invent\u00faru ani inventariz\u00e1ciu.<\/p>\n<p>Povinnos\u0165 vykonania inventariz\u00e1cie okrem z\u00e1kona o \u00fa\u010dtovn\u00edctve ve\u013emi v\u0161eobecne upravuje aj <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2001\/311\/#paragraf-184\" target=\"_blank\" rel=\"noopener\"><strong>\u00a7 184 z\u00e1kona \u010d. 311\/2001 Z. z. Z\u00e1konn\u00edk pr\u00e1ce v znen\u00ed neskor\u0161\u00edch predpisov<\/strong><\/a>, av\u0161ak len v s\u00favislosti s hmotnou zodpovednos\u0165ou zamestnancov.<\/p>\n<h2>Invent\u00fara a inventariz\u00e1cia \u2013 v \u010dom je medzi nimi rozdiel?<\/h2>\n<p>Invent\u00fara a inventariz\u00e1cia \u2013 tieto dva navz\u00e1jom s\u00favisiace pojmy mnoho \u013eud\u00ed pova\u017euje za synonym\u00e1, pri\u010dom to tak nie je. <strong>Invent\u00fara je v skuto\u010dnosti s\u00fa\u010das\u0165ou inventariz\u00e1cie<\/strong>, ktor\u00e1 pozost\u00e1va z nasleduj\u00facich \u010dinnost\u00ed vykon\u00e1van\u00fdch v tomto porad\u00ed:<\/p>\n<ul>\n<li>invent\u00fara \u2013 zistenie skuto\u010dn\u00e9ho stavu majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania) vr\u00e1tane zostavenia invent\u00farneho s\u00fapisu,<\/li>\n<li>porovnanie, \u010di skuto\u010dn\u00fd stav majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania) zodpoved\u00e1 stavu v \u00fa\u010dtovn\u00edctve a za\u00fa\u010dtovanie rozdielov,<\/li>\n<li>pos\u00fadenia re\u00e1lnosti ocenenia majetku a z\u00e1v\u00e4zkov a za\u00fa\u010dtovanie rozdielov,<\/li>\n<li>zostavenie inventariza\u010dn\u00e9ho z\u00e1pisu.<\/li>\n<\/ul>\n<p>Invent\u00fara teda \u201elen\u201c zis\u0165uje skuto\u010dn\u00e9 stavy majetku, z\u00e1v\u00e4zkov a vlastn\u00e9ho imania. Takto zisten\u00e9 \u00fadaje potom pou\u017e\u00edva inventariz\u00e1cia, ktor\u00e1 ich porovn\u00e1va so stavom v \u00fa\u010dtovn\u00edctve, a to aj z h\u013eadiska re\u00e1lnosti ich ocenenia. <strong>Invent\u00fara je nevyhnutn\u00e1 s\u00fa\u010das\u0165 inventariz\u00e1cie.<\/strong><\/p>\n<h2>Invent\u00fara, sp\u00f4soby jej vykonania a invent\u00farny s\u00fapis<\/h2>\n<p>Ako u\u017e bolo uveden\u00e9, invent\u00farou sa zis\u0165uje skuto\u010dn\u00fd stav majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania). A to sa m\u00f4\u017ee robi\u0165 tromi sp\u00f4sobmi:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>Fyzick\u00e1 invent\u00fara<\/strong>: zis\u0165uje sa \u0148ou skuto\u010dn\u00fd stav majetku hmotnej povahy a nehmotnej povahy. V praxi znamen\u00e1 napr\u00edklad manu\u00e1lne prepo\u010d\u00edtanie jednotliv\u00fdch z\u00e1sob alebo manu\u00e1lne prepo\u010d\u00edtanie pe\u0148a\u017en\u00fdch prostriedkov v hotovosti.<\/li>\n<li aria-level=\"1\"><strong>Dokladov\u00e1 invent\u00fara<\/strong>: zis\u0165uje sa \u0148ou skuto\u010dn\u00fd stav z\u00e1v\u00e4zkov, rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania) a t\u00fdch druhov majetku, pri ktor\u00fdch nemo\u017eno vykona\u0165 fyzick\u00fa invent\u00faru. V praxi znamen\u00e1 napr\u00edklad zistenie stavu z\u00e1v\u00e4zkov vo\u010di dod\u00e1vate\u013eom na z\u00e1klade prijat\u00fdch neuhraden\u00fdch fakt\u00far alebo stavu pe\u0148a\u017en\u00fdch prostriedkov na bankovom \u00fa\u010dte na z\u00e1klade v\u00fdpisu z bankov\u00e9ho \u00fa\u010dtu.<\/li>\n<li aria-level=\"1\"><strong>Kombinovan\u00e1 invent\u00fara<\/strong>: kombin\u00e1ciu fyzickej a dokladovej invent\u00fary vy\u017eaduje z\u00e1kon o \u00fa\u010dtovn\u00edctve vykon\u00e1va\u0165 v\u0161ade tam, kde je to mo\u017en\u00e9.<\/li>\n<\/ul>\n<p><strong>V\u00fdsledkom invent\u00fary je invent\u00farny s\u00fapis, ktor\u00fd mus\u00ed obsahova\u0165:<\/strong><strong><br \/>\n<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">obchodn\u00e9 meno alebo n\u00e1zov \u00fa\u010dtovnej jednotky a s\u00eddlo pr\u00e1vnickej osoby alebo miesto podnikania fyzickej osoby, ak sa l\u00ed\u0161i od miesta jej bydliska,<\/li>\n<li aria-level=\"1\">de\u0148 za\u010datia a skon\u010denia invent\u00fary a de\u0148, ku ktor\u00e9mu bola invent\u00fara vykonan\u00e1,<\/li>\n<li aria-level=\"1\">stav majetku s uveden\u00edm jednotiek mno\u017estva a ich ocenenia v \u00fa\u010dtovn\u00edctve,<\/li>\n<li aria-level=\"1\">miesto ulo\u017eenia majetku,<\/li>\n<li aria-level=\"1\">meno, priezvisko a podpisov\u00fd z\u00e1znam hmotne zodpovednej osoby alebo zodpovednej osoby za pr\u00edslu\u0161n\u00fd druh majetku,<\/li>\n<li aria-level=\"1\">zoznam z\u00e1v\u00e4zkov a ich ocenenie v \u00fa\u010dtovn\u00edctve,<\/li>\n<li aria-level=\"1\">zoznam skuto\u010dn\u00e9ho stavu rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania),<\/li>\n<li aria-level=\"1\">odpor\u00fa\u010dania na pos\u00fadenie re\u00e1lnosti ocenenia majetku a z\u00e1v\u00e4zkov k d\u00e1tumu, ku ktor\u00e9mu sa \u00fa\u010dtovn\u00e1 z\u00e1vierka zostavuje, zisten\u00e9 pri vykon\u00e1van\u00ed invent\u00fary na \u00fa\u010dely \u00fapravy ocenenia majetku a z\u00e1v\u00e4zkov (napr. \u00faprava ocenenia majetku o opravn\u00e9 polo\u017eky), ak s\u00fa tak\u00e9to skuto\u010dnosti zn\u00e1me osob\u00e1m, ktor\u00e9 vykonali invent\u00faru,<\/li>\n<li aria-level=\"1\">meno, priezvisko a podpisov\u00fd z\u00e1znam os\u00f4b zodpovedn\u00fdch za zistenie skuto\u010dn\u00e9ho stavu majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania),<\/li>\n<li aria-level=\"1\">pozn\u00e1mky.<\/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                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method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15084\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne podnikate\u013esk\u00e9 a legislat\u00edvne inform\u00e1cie            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a my v\u00e1m budeme pravidelne zasiela\u0165 rad tipov z podnikate\u013esk\u00e9ho a legislat\u00edvneho prostredia.                    <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=\"S6\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15084\">\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>Inventariz\u00e1cia, lehoty na jej vykonanie a inventariza\u010dn\u00fd z\u00e1pis<\/h2>\n<p>Po vykonan\u00ed invent\u00fary nasleduj\u00fa \u010fal\u0161ie procesy inventariz\u00e1cie. V r\u00e1mci nich sa zisten\u00e9 <strong>skuto\u010dn\u00e9 stavy majetku, z\u00e1v\u00e4zkov a vlastn\u00e9ho imania porovn\u00e1vaj\u00fa s ich stavmi v \u00fa\u010dtovn\u00edctve, a to aj z h\u013eadiska re\u00e1lnosti ich ocenenia<\/strong>.<\/p>\n<p>Inventariz\u00e1ciu \u00fa\u010dtovn\u00e1 jednotka povinne vykon\u00e1va ku d\u0148u, ku ktor\u00e9mu zostavuje riadnu alebo mimoriadnu \u00fa\u010dtovn\u00fa z\u00e1vierku. Naj\u010dastej\u0161ie sa teda inventariz\u00e1cia uskuto\u010d\u0148uje k 31. decembru, ktor\u00fd je pre v\u00e4\u010d\u0161inu \u00fa\u010dtovn\u00fdch jednotiek de\u0148, ku ktor\u00e9mu zostavuj\u00fa \u00fa\u010dtovn\u00fa z\u00e1vierku. <strong>Inventariz\u00e1cia a invent\u00fara (ako jej s\u00fa\u010das\u0165) sa teda vykon\u00e1vaj\u00fa raz ro\u010dne.<\/strong> Aj z tohto pravidla v\u0161ak z\u00e1kon o \u00fa\u010dtovn\u00edctve ustanovuje nieko\u013eko v\u00fdnimiek, ktor\u00e9 zni\u017euj\u00fa z\u00e1\u0165a\u017e spojen\u00fa s t\u00fdmito povinnos\u0165ami.<\/p>\n<p><strong>Preh\u013ead leh\u00f4t vykonania invent\u00fary a inventariz\u00e1cie<\/strong> uv\u00e1dzame v nasleduj\u00facej tabu\u013eke.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\"><strong>Druh \u00fa\u010dtovnej polo\u017eky<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Lehota vykonania invent\u00fary<\/strong><\/td>\n<td style=\"text-align: center;\"><strong> Lehota vykonania inventariz\u00e1cie<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Dlhodob\u00fd hmotn\u00fd majetok<\/td>\n<td style=\"text-align: center;\">fyzick\u00fa invent\u00faru mo\u017eno vykon\u00e1va\u0165 v priebehu posledn\u00fdch troch mesiacov \u00fa\u010dtovn\u00e9ho obdobia, pr\u00edpadne v prvom mesiaci nasleduj\u00faceho \u00fa\u010dtovn\u00e9ho obdobia (\u00fadajmi fyzickej invent\u00fary upraven\u00fdmi o pr\u00edrastky a \u00fabytky sa v\u0161ak mus\u00ed preuk\u00e1za\u0165 stav ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka)<\/td>\n<td style=\"text-align: center;\">inventariz\u00e1cia sa mus\u00ed vykona\u0165 v lehote, ktor\u00e1 nesmie prekro\u010di\u0165 \u0161tyri roky odo d\u0148a vykonania poslednej inventariz\u00e1cie (t\u00e1to v\u00fdnimka neplat\u00ed pre subjekty verejnej spr\u00e1vy)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Dlhodob\u00fd nehmotn\u00fd majetok<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" rowspan=\"3\">invent\u00fara a inventariz\u00e1cia sa musia vykona\u0165 ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Dlhodob\u00fd finan\u010dn\u00fd majetok<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Dlhodob\u00e9 poh\u013ead\u00e1vky<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1soby<\/td>\n<td style=\"text-align: center;\">fyzick\u00fa invent\u00faru mo\u017eno vykona\u0165 kedyko\u013evek v priebehu \u00fa\u010dtovn\u00e9ho obdobia, pr\u00edpadne v prvom mesiaci nasleduj\u00faceho \u00fa\u010dtovn\u00e9ho obdobia (\u00fadajmi fyzickej invent\u00fary upraven\u00fdmi o pr\u00edrastky a \u00fabytky sa v\u0161ak mus\u00ed preuk\u00e1za\u0165 stav ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka)<\/td>\n<td style=\"text-align: center;\">inventariz\u00e1cia sa mus\u00ed vykona\u0165 ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" rowspan=\"4\">invent\u00fara a inventariz\u00e1cia sa musia vykona\u0165 ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Kr\u00e1tkodob\u00e9 poh\u013ead\u00e1vky<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Vlastn\u00e9 imanie<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Z\u00e1v\u00e4zky<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u010eal\u0161ou d\u00f4le\u017eitou s\u00fa\u010das\u0165ou inventariz\u00e1cie je <strong>pos\u00fadenie re\u00e1lnosti ocenenia<\/strong> majetku a z\u00e1v\u00e4zkov pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2002\/431\/#paragraf-26\" target=\"_blank\" rel=\"noopener\">\u00a7 26 a 27 z\u00e1kona o \u00fa\u010dtovn\u00edctve<\/a>. Uveden\u00e9 znamen\u00e1 napr\u00edklad vytvori\u0165 alebo zru\u0161i\u0165 opravn\u00e9 polo\u017eky k majetku, vytvori\u0165 alebo zru\u0161i\u0165 rezervy, odp\u00edsa\u0165 majetok, upravi\u0165 ocenenie z\u00e1v\u00e4zkov na vy\u0161\u0161iu sumu, upravi\u0165 ocenenie niektor\u00fdch druhov majetku na re\u00e1lnu hodnotu. Podrobnosti uv\u00e1dzaj\u00fa vy\u0161\u0161ie uveden\u00e9 ustanovenia z\u00e1kona o \u00fa\u010dtovn\u00edctve.<\/p>\n<p><strong>V\u00fdsledkom inventariz\u00e1cie je inventariza\u010dn\u00fd z\u00e1pis, ktor\u00fd mus\u00ed obsahova\u0165:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">obchodn\u00e9 meno alebo n\u00e1zov \u00fa\u010dtovnej jednotky a s\u00eddlo pr\u00e1vnickej osoby alebo miesto podnikania fyzickej osoby, ak sa l\u00ed\u0161i od miesta jej bydliska,<\/li>\n<li aria-level=\"1\">v\u00fdsledky vypl\u00fdvaj\u00face z porovnania skuto\u010dn\u00e9ho stavu majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania) s \u00fa\u010dtovn\u00fdm stavom,<\/li>\n<li aria-level=\"1\">v\u00fdsledky vypl\u00fdvaj\u00face z pos\u00fadenia re\u00e1lnosti ocenenia majetku a z\u00e1v\u00e4zkov,<\/li>\n<li aria-level=\"1\">meno, priezvisko a podpisov\u00fd z\u00e1znam osoby alebo os\u00f4b zodpovedn\u00fdch za vykonanie inventariz\u00e1cie v \u00fa\u010dtovnej jednotke.<\/li>\n<\/ul>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Inventariza\u010dn\u00e9 rozdiely z h\u013eadiska dane z pr\u00edjmov<\/h2>\n<p>V ide\u00e1lnom pr\u00edpade sa v r\u00e1mci inventariz\u00e1cie skuto\u010dn\u00fd stav majetku, z\u00e1v\u00e4zkov a rozdielu majetku a z\u00e1v\u00e4zkov (vlastn\u00e9ho imania) zhoduje s \u00fa\u010dtovn\u00fdm stavom. Ak to tak nie je, tak hovor\u00edme o tzv. \u201einventariza\u010dn\u00fdch rozdieloch\u201c, ktor\u00fdmi m\u00f4\u017eu by\u0165:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>manko<\/strong>, ak zisten\u00fd skuto\u010dn\u00fd stav je ni\u017e\u0161\u00ed ako stav v \u00fa\u010dtovn\u00edctve a ak tento rozdiel nemo\u017eno preuk\u00e1za\u0165 \u00fa\u010dtovn\u00fdm z\u00e1znamom (pri pe\u0148a\u017en\u00fdch prostriedkoch a cenin\u00e1ch manko ozna\u010dujeme ako schodok),<\/li>\n<li aria-level=\"1\"><strong>prebytok<\/strong>, ak zisten\u00fd skuto\u010dn\u00fd stav je vy\u0161\u0161\u00ed ako stav v \u00fa\u010dtovn\u00edctve a ak tento rozdiel nemo\u017eno preuk\u00e1za\u0165 \u00fa\u010dtovn\u00fdm z\u00e1znamom.<\/li>\n<\/ul>\n<p>D\u00f4le\u017eit\u00e9 je <strong>inventariza\u010dn\u00fd rozdiel za\u00fa\u010dtova\u0165 do toho \u00fa\u010dtovn\u00e9ho obdobia<\/strong>, za ktor\u00e9 sa inventariz\u00e1ciou overuje stav majetku, z\u00e1v\u00e4zkov a vlastn\u00e9ho imania, aj ke\u010f je invent\u00fara a inventariz\u00e1cia vykon\u00e1van\u00e1 v in\u00fd de\u0148. D\u00f4le\u017eit\u00fd je de\u0148, ku ktor\u00e9mu s\u00fa vykon\u00e1van\u00e9.<\/p>\n<p>Pokia\u013e ide o da\u0148ov\u00e9 h\u013eadisko inventariza\u010dn\u00fdch rozdielov, tak <strong>mank\u00e1<\/strong> presahuj\u00face prijat\u00e9 n\u00e1hrady nie s\u00fa da\u0148ov\u00fdm v\u00fddavkom. \u010ci\u017ee napr. ak je za manko hmotne zodpovedn\u00fd zamestnanec, tak v rozsahu prijatej n\u00e1hrady ide o da\u0148ov\u00fd v\u00fddavok a v rozsahu presahuj\u00facom prijat\u00fa n\u00e1hradu nejde o da\u0148ov\u00fd v\u00fddavok. Okrem toho, manko je da\u0148ov\u00fdm v\u00fddavkom len vtedy, ak ide o stratn\u00e9 v maloobchodnom predaji na z\u00e1klade ekonomicky od\u00f4vodnen\u00fdch noriem \u00fabytkov tovaru ur\u010den\u00fdch da\u0148ovn\u00edkom (je potrebn\u00e9 ma\u0165 vypracovan\u00fa smernicu) a nezavinen\u00e9 \u00fahyny zvierat, ktor\u00e9 nie s\u00fa hmotn\u00fdm majetkom na \u00fa\u010dely z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Inventariza\u010dn\u00e9 <strong>prebytky je potrebn\u00e9 z da\u0148ov\u00e9ho h\u013eadiska posudzova\u0165 pod\u013ea toho, \u010di ide o<\/strong> prebytok odpisovan\u00e9ho alebo neodpisovan\u00e9ho majetku, a pod\u013ea toho, \u010di da\u0148ovn\u00edk \u00fa\u010dtuje v s\u00fastave jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/p>\n<p>Ak je predmetom prebytku zisten\u00e9ho pri inventariz\u00e1cii <strong>da\u0148ovo odpisovan\u00fd majetok<\/strong>, tak tento prebytok sa zahrnie do zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov) nie jednorazovo, ale po\u010das doby odpisovania a vo v\u00fd\u0161ke da\u0148ov\u00e9ho odpisu. V pr\u00edpade prebytku da\u0148ovo odpisovan\u00e9ho majetku s\u00fa tak v ka\u017edom roku zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy) a da\u0148ov\u00e9 v\u00fddavky rovnak\u00e9, \u010di\u017ee vplyv na z\u00e1klad dane z pr\u00edjmov je neutr\u00e1lny. Uveden\u00e9 plat\u00ed rovnako pre v\u0161etk\u00fdch bez oh\u013eadu na to, \u010di \u00fa\u010dtuj\u00fa v s\u00fastave jednoduch\u00e9ho alebo podvojn\u00e9ho \u00fa\u010dtovn\u00edctva.<\/p>\n<p>Ak je predmetom prebytku zisten\u00e9ho pri inventariz\u00e1cii <strong>da\u0148ovo neodpisovan\u00fd majetok<\/strong>, tak sa postupuje odli\u0161ne pod\u013ea s\u00fastavy \u00fa\u010dtovn\u00edctva. V jednoduchom \u00fa\u010dtovn\u00edctve prebytok neodpisovan\u00e9ho majetku nebude ma\u0165 vplyv na z\u00e1klad dane z pr\u00edjmov v tom \u00fa\u010dtovnom obdob\u00ed, ku ktor\u00e9mu sa vykonan\u00e1 inventariz\u00e1cia via\u017ee. Z\u00e1klad dane z pr\u00edjmov tento prebytok zv\u00fd\u0161i a\u017e vtedy, ke\u010f d\u00f4jde k predaju tohto majetku. V podvojnom \u00fa\u010dtovn\u00edctve v\u0161ak bude prebytok neodpisovan\u00e9ho majetku v nadv\u00e4znosti na \u00fa\u010dtovan\u00fd v\u00fdnos zvy\u0161ova\u0165 z\u00e1klad dane z pr\u00edjmov u\u017e v tom \u00fa\u010dtovnom obdob\u00ed, ku ktor\u00e9mu sa vykonan\u00e1 inventariz\u00e1cia via\u017ee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Koho sa t\u00fdka (pre koho je povinn\u00e1) invent\u00fara a inventariz\u00e1cia Invent\u00faru a inventariz\u00e1ciu legislat\u00edvne upravuje z\u00e1kon \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch &#8230;<\/p>\n","protected":false},"author":30,"featured_media":15085,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[1083,661,886,357,841],"class_list":["post-15084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-inventura-2","tag-povinnosti","tag-termin","tag-uctovnictvo","tag-uzavierka-roka"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15084","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15084"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15084\/revisions"}],"predecessor-version":[{"id":15087,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15084\/revisions\/15087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15085"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}