{"id":16260,"date":"2026-08-17T16:11:22","date_gmt":"2026-08-17T14:11:22","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16260"},"modified":"2026-08-17T16:11:24","modified_gmt":"2026-08-17T14:11:24","slug":"uctovanie-casoveho-rozlisenia-v-podvojnom-uctovnictve","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovanie-casoveho-rozlisenia-v-podvojnom-uctovnictve\/","title":{"rendered":"\u00da\u010dtovanie \u010dasov\u00e9ho rozl\u00ed\u0161enia v podvojnom \u00fa\u010dtovn\u00edctve"},"content":{"rendered":"<h2>Z\u00e1kladn\u00e9 kateg\u00f3rie \u010dasov\u00e9ho rozl\u00ed\u0161enia n\u00e1kladov a\u00a0v\u00fdnosov<\/h2>\n<p><strong>\u00da\u010dtovanie \u010dasov\u00e9ho rozl\u00ed\u0161enia je upraven\u00e9 v \u00a7 5 a\u00a056<\/strong> opatrenia \u010d. 23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania a r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v\u00a0znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201epostupy \u00fa\u010dtovania\u201c).<\/p>\n<p>V\u010faka akru\u00e1lnemu princ\u00edpu a\u00a0s\u00a0n\u00edm s\u00favisiacemu \u010dasov\u00e9mu rozl\u00ed\u0161eniu n\u00e1kladov a\u00a0v\u00fdnosov <strong>\u00fa\u010dtovn\u00edctvo poskytuje vernej\u0161\u00ed a\u00a0pravdivej\u0161\u00ed obraz<\/strong> o\u00a0skuto\u010dnostiach, ktor\u00e9 s\u00fa jeho predmetom, a\u00a0o\u00a0finan\u010dnej situ\u00e1cii \u00fa\u010dtovnej jednotky. \u010casov\u00e9 rozl\u00ed\u0161enie teda zabezpe\u010duje to, aby n\u00e1klady a\u00a0v\u00fdnosy (nesk\u00f4r prejaven\u00e9 vo v\u00fdsledku hospod\u00e1renia) boli za\u00fa\u010dtovan\u00e9 do spr\u00e1vneho \u00fa\u010dtovn\u00e9ho obdobia \u2013 do toho \u00fa\u010dtovn\u00e9ho obdobia, v\u00a0ktorom k\u00a0splneniu dod\u00e1vky (\u010do je de\u0148 uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu) napr. tovaru alebo slu\u017eby skuto\u010dne doch\u00e1dza bez oh\u013eadu na to, \u010di s\u00favisiaci pohyb pe\u0148a\u017en\u00fdch prostriedkov nastal u\u017e predt\u00fdm, alebo nastane a\u017e potom.<\/p>\n<p>Napr. pre dod\u00e1vate\u013ea <strong>prijat\u00e1 platba v\u00a0be\u017enom \u00fa\u010dtovnom obdob\u00ed za\u00a0slu\u017eby, ktor\u00e9 bud\u00fa dod\u00e1van\u00e9 a\u017e v\u00a0nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed<\/strong>, bude predstavova\u0165 v\u00fdnos a\u017e v\u00a0momente ich dodania v\u00a0nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed. V\u00a0tej istej situ\u00e1cii z\u00a0poh\u013eadu odberate\u013ea poskytnut\u00e1 platba v\u00a0be\u017enom \u00fa\u010dtovnom obdob\u00ed za slu\u017eby, ktor\u00e9 bud\u00fa dod\u00e1van\u00e9 a\u017e v\u00a0nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed, bude predstavova\u0165 n\u00e1klad a\u017e v\u00a0momente ich dodania v\u00a0nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed.<\/p>\n<p>Na zabezpe\u010denie \u00fa\u010dtovania \u010dasov\u00e9ho rozl\u00ed\u0161enia n\u00e1kladov a\u00a0v\u00fdnosov sa \u00fa\u010dtuje o\u00a0t\u00fdchto <strong>\u0161tyroch kateg\u00f3ri\u00e1ch \u010dasov\u00e9ho rozl\u00ed\u0161enia n\u00e1kladov a\u00a0v\u00fdnosov<\/strong>:<\/p>\n<ul>\n<li>n\u00e1klady bud\u00facich obdob\u00ed,<\/li>\n<li>v\u00fdnosy bud\u00facich obdob\u00ed,<\/li>\n<li>v\u00fddavky bud\u00facich obdob\u00ed,<\/li>\n<li>pr\u00edjmy bud\u00facich obdob\u00ed.<\/li>\n<\/ul>\n<p>Podmienkou na \u00fa\u010dtovanie \u00fa\u010dtovn\u00fdch pr\u00edpadov \u010dasov\u00e9ho rozl\u00ed\u0161enia je skuto\u010dnos\u0165, \u017ee je <strong>zn\u00e1my ich vecn\u00fd obsah, suma a je ur\u010den\u00e9 obdobie, ktor\u00e9ho sa t\u00fdkaj\u00fa<\/strong>.<\/p>\n<h2>\u00da\u010dtovanie n\u00e1kladov bud\u00facich obdob\u00ed<\/h2>\n<p><strong>Ako\u00a0n\u00e1klady bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa v\u00fddavky be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa n\u00e1kladov v\u00a0bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach.<\/strong> Inak povedan\u00e9, n\u00e1kladom bud\u00facich obdob\u00ed s\u00fa u odberate\u013ea poskytnut\u00e9 platby na plnenia, ktor\u00e9 bud\u00fa dodan\u00e9 v\u00a0nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach a\u00a0ktor\u00e9 sa bud\u00fa \u00fa\u010dtova\u0165 na konkr\u00e9tnych \u00fa\u010dtoch \u00fa\u010dtovej triedy 5 \u2013 N\u00e1klady. Pri n\u00e1kladoch bud\u00facich obdob\u00ed najsk\u00f4r (v be\u017enom \u00fa\u010dtovnom obdob\u00ed) vznik\u00e1 v\u00fddavok a\u00a0nesk\u00f4r (v bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach) vznik\u00e1 n\u00e1klad. Typick\u00fdm pr\u00edkladom na \u00fa\u010dtovanie o\u00a0n\u00e1kladoch bud\u00facich obdob\u00ed je u\u00a0odberate\u013ea vopred zaplaten\u00e9 n\u00e1jomn\u00e9 alebo predplatn\u00e9.<\/p>\n<p>N\u00e1klady bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte <strong>381 &#8211; N\u00e1klady bud\u00facich obdob\u00ed<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>P. \u010d.<\/strong><\/td>\n<td><strong>D\u00e1tum<\/strong><\/td>\n<td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td><strong>Suma v eur\u00e1ch<\/strong><\/td>\n<td><strong>M\u00e1 da\u0165<\/strong><\/td>\n<td><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">01.08.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vystaven\u00e1 fakt\u00fara: predplatn\u00e9 umelej inteligencie na nasleduj\u00facich 12 mesiacov v\u00a0cene 20 eur za mesiac:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">a) \u010das\u0165 predplatn\u00e9ho pripadaj\u00faca na obdobie od 01.08.2026 do 31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b) \u010das\u0165 predplatn\u00e9ho pripadaj\u00faca na obdobie od 01.01.2027 do 31.07.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">140<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">384<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.08.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00fdpis z\u00a0bankov\u00e9ho \u00fa\u010dtu: inkaso fakt\u00fary za umel\u00fa inteligenciu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">240<\/span><\/td>\n<td><span style=\"font-weight: 400;\">221<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31.07.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Z\u00fa\u010dtovanie \u010dasti predplatn\u00e9ho umelej inteligencie pripadaj\u00facej na obdobie od 01.01.2027 do 31.07.2027 do v\u00fdnosov be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">140<\/span><\/td>\n<td><span style=\"font-weight: 400;\">384<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovanie v\u00fdnosov bud\u00facich obdob\u00ed<\/h2>\n<p><strong>Ako v\u00fdnosy bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa pr\u00edjmy be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa v\u00fdnosov v\u00a0bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach.<\/strong> O\u00a0v\u00fdnosoch bud\u00facich obdob\u00ed teda hovor\u00edme vtedy, ak ide u\u00a0dod\u00e1vate\u013ea o platby prijat\u00e9 na plnenia, ktor\u00e9 bud\u00fa dodan\u00e9 v\u00a0nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach a\u00a0ktor\u00e9 sa bud\u00fa \u00fa\u010dtova\u0165 na konkr\u00e9tnych \u00fa\u010dtoch \u00fa\u010dtovej triedy 6 \u2013 V\u00fdnosy. Pri v\u00fdnosoch bud\u00facich obdob\u00ed najsk\u00f4r (v be\u017enom \u00fa\u010dtovnom obdob\u00ed) vznik\u00e1 pr\u00edjem a\u00a0nesk\u00f4r (v bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach) vznik\u00e1 v\u00fdnos. Jednoduch\u00fdmi pr\u00edkladmi na \u00fa\u010dtovanie o\u00a0v\u00fdnosoch bud\u00facich obdob\u00ed je u\u00a0dod\u00e1vate\u013ea vopred prijat\u00e9 n\u00e1jomn\u00e9 alebo predplatn\u00e9.<\/p>\n<p>V\u00fdnosy bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte <strong>384 \u2013V\u00fdnosy bud\u00facich obdob\u00ed<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>P. \u010d.<\/strong><\/td>\n<td><strong>D\u00e1tum<\/strong><\/td>\n<td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td><strong>Suma v eur\u00e1ch<\/strong><\/td>\n<td><strong>M\u00e1 da\u0165<\/strong><\/td>\n<td><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u00e1jomn\u00e1 zmluva: pren\u00e1jom na nasleduj\u00facich 6 mesiacov v\u00a0cene 100 eur za mesiac platen\u00e9 pozadu:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">383<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prijat\u00e1 fakt\u00fara: pren\u00e1jom v\u00a0cene 100 eur za mesiac:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">a) z\u00fa\u010dtovanie v\u00fddavkov bud\u00facich obdob\u00ed: \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">383<\/span><\/td>\n<td><span style=\"font-weight: 400;\">321<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b) \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.01.2027 do 28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">200<\/span><\/td>\n<td><span style=\"font-weight: 400;\">518<\/span><\/td>\n<td><span style=\"font-weight: 400;\">321<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00fdpis z\u00a0bankov\u00e9ho \u00fa\u010dtu: \u00fahrada fakt\u00fary za n\u00e1jomn\u00e9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">600<\/span><\/td>\n<td><span style=\"font-weight: 400;\">321<\/span><\/td>\n<td><span style=\"font-weight: 400;\">221<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovanie v\u00fddavkov bud\u00facich obdob\u00ed<\/h2>\n<p><strong>Ako v\u00fddavky bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa n\u00e1klady be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa v\u00fddavkov v\u00a0ur\u010dit\u00fdch bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach.<\/strong> \u00da\u010dtovanie o\u00a0v\u00fddavkoch bud\u00facich obdob\u00ed u\u00a0odberate\u013ea nast\u00e1va teda vtedy, ke\u010f s\u00fa plnenia dodan\u00e9 u\u017e v\u00a0be\u017enom \u00fa\u010dtovnom obdob\u00ed, ale platba za tieto plnenia bude poskytnut\u00e1 a\u017e v\u00a0nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach. V\u00a0pr\u00edpade v\u00fddavkov bud\u00facich obdob\u00ed najsk\u00f4r (v be\u017enom \u00fa\u010dtovnom obdob\u00ed) vznik\u00e1 n\u00e1klad a\u00a0nesk\u00f4r (v bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach) vznik\u00e1 v\u00fddavok. Pr\u00edkladom \u00fa\u010dtovania o\u00a0v\u00fddavkoch bud\u00facich obdob\u00ed je u odberate\u013ea pozadu zaplaten\u00e9 n\u00e1jomn\u00e9 alebo predplatn\u00e9.<\/p>\n<p>V\u00fddavky bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte <strong>383 &#8211; V\u00fddavky bud\u00facich obdob\u00ed<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>P. \u010d.<\/strong><\/td>\n<td><strong>D\u00e1tum<\/strong><\/td>\n<td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td><strong>Suma v eur\u00e1ch<\/strong><\/td>\n<td><strong>M\u00e1 da\u0165<\/strong><\/td>\n<td><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u00e1jomn\u00e1 zmluva: pren\u00e1jom na nasleduj\u00facich 6 mesiacov v\u00a0cene 100 eur za mesiac platen\u00e9 pozadu:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">385<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vystaven\u00e1 fakt\u00fara: pren\u00e1jom v\u00a0cene 100 eur za mesiac:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">a) z\u00fa\u010dtovanie pr\u00edjmov bud\u00facich obdob\u00ed: \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">385<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b) \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.01.2027 do 28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">200<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00fdpis z\u00a0bankov\u00e9ho \u00fa\u010dtu: inkaso fakt\u00fary za n\u00e1jomn\u00e9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">600<\/span><\/td>\n<td><span style=\"font-weight: 400;\">221<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovanie pr\u00edjmov bud\u00facich obdob\u00ed<\/h2>\n<p><strong>Ako pr\u00edjmy bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa v\u00fdnosy be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, ktor\u00e9 sa t\u00fdkaj\u00fa pr\u00edjmov v\u00a0ur\u010dit\u00fdch bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach.<\/strong> V\u00a0tejto s\u00favislosti sa o\u00a0pr\u00edjmoch bud\u00facich obdob\u00ed u\u00a0dod\u00e1vate\u013ea \u00fa\u010dtuje vtedy, ke\u010f s\u00fa plnenia dodan\u00e9 u\u017e v\u00a0be\u017enom \u00fa\u010dtovnom obdob\u00ed, ale platba za tieto plnenia bude prijat\u00e1 a\u017e v\u00a0nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach. V\u00a0pr\u00edpade pr\u00edjmov bud\u00facich obdob\u00ed najsk\u00f4r (v be\u017enom \u00fa\u010dtovnom obdob\u00ed) vznik\u00e1 v\u00fdnos a\u00a0nesk\u00f4r (v bud\u00facich \u00fa\u010dtovn\u00fdch obdobiach) vznik\u00e1 pr\u00edjem. Pr\u00edkladom \u00fa\u010dtovania o\u00a0pr\u00edjmoch bud\u00facich obdob\u00ed je u dod\u00e1vate\u013ea pozadu prijat\u00e9 n\u00e1jomn\u00e9 alebo predplatn\u00e9.<\/p>\n<p>Pr\u00edjmy bud\u00facich obdob\u00ed sa \u00fa\u010dtuj\u00fa na \u00fa\u010dte <strong>385 &#8211; Pr\u00edjmy bud\u00facich obdob\u00ed<\/strong>.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>P. \u010d.<\/strong><\/td>\n<td><strong>D\u00e1tum<\/strong><\/td>\n<td><strong>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>\n<td><strong>Suma v eur\u00e1ch<\/strong><\/td>\n<td><strong>M\u00e1 da\u0165<\/strong><\/td>\n<td><strong>Dal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2026<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u00e1jomn\u00e1 zmluva: pren\u00e1jom na nasleduj\u00facich 6 mesiacov v\u00a0cene 100 eur za mesiac platen\u00e9 pozadu:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">385<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\"><strong>\u00da\u010dtovanie v roku 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vystaven\u00e1 fakt\u00fara: pren\u00e1jom v\u00a0cene 100 eur za mesiac:<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">a) z\u00fa\u010dtovanie pr\u00edjmov bud\u00facich obdob\u00ed: \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.09.2026 do 31.12.2026\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">400<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">385<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b) \u010das\u0165 n\u00e1jomn\u00e9ho pripadaj\u00faca na obdobie od 01.01.2027 do 28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">200<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<td><span style=\"font-weight: 400;\">602<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">28.02.2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00fdpis z\u00a0bankov\u00e9ho \u00fa\u010dtu: inkaso fakt\u00fary za n\u00e1jomn\u00e9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">600<\/span><\/td>\n<td><span style=\"font-weight: 400;\">221<\/span><\/td>\n<td><span style=\"font-weight: 400;\">311<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>N\u00e1klady a\u00a0v\u00fdnosy, ktor\u00e9 sa \u010dasovo nerozli\u0161uj\u00fa<\/h2>\n<p><strong>Pod\u013ea postupov \u00fa\u010dtovania sa \u010dasovo nerozli\u0161uj\u00fa napr\u00edklad<\/strong> n\u00e1klady na pr\u00edpravu a z\u00e1beh v\u00fdkonov, n\u00e1klady spojen\u00e9 s premenou spolo\u010dnost\u00ed a so zmenou ich pr\u00e1vnej formy, n\u00e1klady na z\u00edskanie vlastn\u00e9ho imania, napr\u00edklad upisovanie nov\u00fdch akci\u00ed a in\u00e9 zvy\u0161ovanie vlastn\u00e9ho imania (a s t\u00fdm s\u00favisiace n\u00e1klady ako napr\u00edklad not\u00e1rske poplatky a s\u00fadne poplatky, prov\u00edzie makl\u00e9rom, prospekt emitenta cenn\u00fdch papierov), n\u00e1klady na \u0161kolenia a semin\u00e1re, n\u00e1klady na marketingov\u00e9 a in\u00e9 \u0161t\u00fadie, n\u00e1klady na prieskum trhu, n\u00e1klady na z\u00edskanie noriem a certifik\u00e1tov, n\u00e1klady na uvedenie v\u00fdrobkov na trh, n\u00e1klady na re\u0161trukturaliz\u00e1ciu a reorganiz\u00e1ciu podniku alebo \u010dasti podniku, n\u00e1klady na roz\u0161\u00edrenie v\u00fdroby, n\u00e1klady na reklamu a propag\u00e1ciu, pokuty, pen\u00e1le, mank\u00e1 a \u0161kody, ako aj ostatn\u00e9 n\u00e1klady podobn\u00e9ho charakteru.<\/p>\n<p>Tieto n\u00e1klady sa \u00fa\u010dtuj\u00fa do n\u00e1kladov v tom \u00fa\u010dtovnom obdob\u00ed, v ktorom vznikli. Ak s\u00fa ale <strong>tieto slu\u017eby vopred platen\u00e9<\/strong>, napr\u00edklad vopred platen\u00e9 n\u00e1jomn\u00e9 reklamn\u00fdch pl\u00f4ch, vysielacieho \u010dasu, inzertn\u00e9ho priestoru, tak sa \u010dasovo rozli\u0161uj\u00fa.<\/p>\n<h2>Mo\u017enos\u0165 ne\u00fa\u010dtova\u0165 o\u00a0\u010dasovom rozl\u00ed\u0161en\u00ed pri nev\u00fdznamn\u00fdch sum\u00e1ch<\/h2>\n<p>S\u00a0cie\u013eom poskytn\u00fa\u0165 \u00fa\u010dtovn\u00fdm jednotk\u00e1m ist\u00e9 zjednodu\u0161enie, postupy \u00fa\u010dtovania umo\u017e\u0148uj\u00fa po splnen\u00ed ur\u010dit\u00fdch podmienok aj od \u00fa\u010dtovania \u010dasov\u00e9ho rozl\u00ed\u0161enia upusti\u0165:<\/p>\n<ul>\n<li><strong>V mikro \u00fa\u010dtovn\u00fdch jednotk\u00e1ch<\/strong> nie je potrebn\u00e9 na \u00fa\u010dte \u010dasov\u00e9ho rozl\u00ed\u0161enia \u00fa\u010dtova\u0165 nev\u00fdznamn\u00fd a st\u00e1le sa opakuj\u00faci \u00fa\u010dtovn\u00fd pr\u00edpad, ktor\u00fd sa t\u00fdka \u00fa\u010dtovania n\u00e1kladov a v\u00fdnosov medzi dvoma \u00fa\u010dtovn\u00fdmi obdobiami (v\u00fdnimka neplat\u00ed pre \u00fa\u010dtovn\u00fd pr\u00edpad t\u00fdkaj\u00faci sa \u00fa\u010dtovania dot\u00e1ci\u00ed a emisn\u00fdch kv\u00f3t).<\/li>\n<li><strong>V\u00a0mal\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch a vo ve\u013ek\u00fdch \u00fa\u010dtovn\u00fdch jednotk\u00e1ch<\/strong> sa n\u00e1klady a v\u00fdnosy \u010dasovo rozli\u0161uj\u00fa, ale nie je v nich potrebn\u00e9 \u010dasovo rozli\u0161ova\u0165 nev\u00fdznamn\u00fd a st\u00e1le sa opakuj\u00faci \u00fa\u010dtovn\u00fd pr\u00edpad t\u00fdkaj\u00faci sa \u010dasov\u00e9ho rozl\u00ed\u0161enia n\u00e1kladov alebo v\u00fdnosov posledn\u00e9ho a prv\u00e9ho mesiaca \u00fa\u010dtovn\u00e9ho obdobia.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00e9 kateg\u00f3rie \u010dasov\u00e9ho rozl\u00ed\u0161enia n\u00e1kladov a\u00a0v\u00fdnosov \u00da\u010dtovanie \u010dasov\u00e9ho rozl\u00ed\u0161enia je upraven\u00e9 v \u00a7 5 a\u00a056 opatrenia \u010d. 23054\/2002-92, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16262,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[602,593,384,638,454,1089,1088],"class_list":["post-16260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-casove-rozlisenie","tag-naklady","tag-podvojne-uctovnictvo","tag-prijmy","tag-uctovne-obdobie","tag-vydavky","tag-vynosy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16260","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=16260"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16260\/revisions"}],"predecessor-version":[{"id":16264,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16260\/revisions\/16264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16262"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}