{"id":439,"date":"2023-06-29T15:28:07","date_gmt":"2023-06-29T13:28:07","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=439"},"modified":"2024-10-18T13:18:27","modified_gmt":"2024-10-18T11:18:27","slug":"prehled-ucetnich-dokladu-nalezitosti-a-rozdily","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/prehled-ucetnich-dokladu-nalezitosti-a-rozdily","title":{"rendered":"Druhy \u00fa\u010detn\u00edch doklad\u016f: p\u0159ehled, n\u00e1le\u017eitosti a rozd\u00edly"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

\u00da\u010dtenka, faktura, \u00fatr\u017eek z platebn\u00edho termin\u00e1lu\u2026 Jak je rozeznat? A jak\u00fd je rozd\u00edl mezi fakturou a z\u00e1lohovou fakturou? Pom\u016f\u017eeme v\u00e1m se zorientovat v \u00fa\u010detn\u00edch dokladech<\/strong>.<\/p>\n\n\n\n

Co je da\u0148ov\u00fd doklad?<\/strong><\/h2>\n\n\n\n

Jedn\u00e1 se o dokument, kter\u00fd mus\u00ed podnikatel vystavit do 15 dn\u016f od prodeje zbo\u017e\u00ed \u010di poskytnut\u00ed slu\u017eby<\/strong>. Dle z\u00e1kona o DPH \u010d. 235\/2004 Sb<\/strong><\/a>. <\/strong>jde o p\u00edsemnost, kter\u00e1 spl\u0148uje podm\u00ednky stanoven\u00e9 t\u00edmto z\u00e1konem. Mus\u00ed obsahovat ve\u0161ker\u00e9 n\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu \u2013 n\u00ed\u017ee se dozv\u00edte, kter\u00e9 to jsou. Za spr\u00e1vnost odpov\u00edd\u00e1 ten, kdo fakturu \u010di \u00fa\u010dtenku vystavil<\/strong>, a tedy uskute\u010dnil pln\u011bn\u00ed neboli prodal.<\/p>\n\n\n\n

Da\u0148ov\u00e9 doklady mohou m\u00edt jak listinnou, tak elektronickou podobu<\/strong>. Dle z\u00e1kona se mus\u00ed archivovat po dobu 5 let od konce zda\u0148ovac\u00edho obdob\u00ed<\/strong>, ve kter\u00e9m se pln\u011bn\u00ed uskute\u010dnilo. Od data vystaven\u00ed do konce lh\u016fty stanoven\u00e9 pro jeho uchov\u00e1v\u00e1n\u00ed je nezbytn\u00e9 zajistit v\u011brohodnost p\u016fvodu da\u0148ov\u00e9ho dokladu, neporu\u0161enost obsahu a \u010ditelnost<\/strong>.<\/p>\n\n\n\n

Zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad<\/strong><\/h2>\n\n\n\n

P\u016fjdete do obchodu, koup\u00edte 5 rohl\u00edk\u016f a po zaplacen\u00ed dostanete \u00fa\u010dtenku<\/strong>. \u00da\u010dtence se \u0159\u00edk\u00e1 tak\u00e9 paragon \u2013 a form\u00e1ln\u011b jde o zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad.<\/strong> Ze z\u00e1kona mus\u00ed obsahovat:<\/p>\n\n\n\n

    \n
  1. informace o prod\u00e1vaj\u00edc\u00edm (n\u00e1zev firmy \/ jm\u00e9no a p\u0159\u00edjmen\u00ed OSV\u010c, s\u00eddlo, DI\u010c)<\/li>\n\n\n\n
  2. eviden\u010dn\u00ed \u010d\u00edslo dokladu<\/li>\n\n\n\n
  3. p\u0159edm\u011bt pln\u011bn\u00ed (n\u00e1zev zbo\u017e\u00ed \u010di slu\u017eby a mno\u017estv\u00ed zbo\u017e\u00ed \u010di rozsah slu\u017eby)<\/li>\n\n\n\n
  4. datum vystaven\u00ed<\/li>\n\n\n\n
  5. datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo datum p\u0159ijet\u00ed platby<\/li>\n\n\n\n
  6. cenu v\u010detn\u011b DPH<\/li>\n\n\n\n
  7. sazbu DPH<\/li>\n<\/ol>\n\n\n\n
    \n

    Z pohledu \u00fa\u010detnictv\u00ed nem\u016f\u017ee celkov\u00e1 \u010d\u00e1stka v\u010detn\u011b DPH na zjednodu\u0161en\u00e9m da\u0148ov\u00e9m dokladu p\u0159es\u00e1hnout 10 000 K\u010d<\/strong>. Kdyby k tomu do\u0161lo, vy\u017e\u00e1dejte si od dodavatele b\u011b\u017en\u00fd da\u0148ov\u00fd doklad.<\/p>\n<\/blockquote>\n\n\n\n

    B\u011b\u017en\u00fd da\u0148ov\u00fd doklad<\/strong><\/h2>\n\n\n\n

    Typicky jde o fakturu<\/strong>. Povinn\u00e9 n\u00e1le\u017eitosti jsou stejn\u00e9 jako u \u00fa\u010dtenky, a nav\u00edc obsahuje tak\u00e9<\/strong>:<\/p>\n\n\n\n

      \n
    1. informace o kupuj\u00edc\u00edm (firma \/ jm\u00e9no a p\u0159\u00edjmen\u00ed, s\u00eddlo, DI\u010c)<\/li>\n\n\n\n
    2. informace souvisej\u00edc\u00ed s\u00a0DPH (cena za jednotku bez DPH, z\u00e1klad, sazba a v\u00fd\u0161e dan\u011b a datum uskute\u010dniteln\u00e9ho pln\u011bn\u00ed)<\/li>\n\n\n\n
    3. jakoukoliv slevu, kter\u00e1 nen\u00ed zapo\u010d\u00edtan\u00e1 v jednotkov\u00e9 cen\u011b<\/li>\n\n\n\n
    4. odkaz na z\u00e1kon o DPH<\/li>\n<\/ol>\n\n\n\n

      Jestli\u017ee je doklad vystaven na osvobozen\u00e9 pln\u011bn\u00ed<\/strong>, mus\u00ed obsahovat odkaz na p\u0159\u00edslu\u0161n\u00e9 ustanoven\u00ed z\u00e1kona<\/strong>, podle kter\u00e9ho se osvobozen\u00ed uplat\u0148uje.<\/p>\n\n\n\n

      V p\u0159\u00edpad\u011b dokladu v re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/strong> je nutn\u00e9 uv\u00e9st informaci, \u017ee \u201eda\u0148 odvede z\u00e1kazn\u00edk\u201c.<\/strong><\/p>\n\n\n\n

      Pokud je p\u0159\u00edjemce pln\u011bn\u00ed zmocn\u011bn k vystavov\u00e1n\u00ed doklad\u016f jm\u00e9nem dodavatele<\/strong>, mus\u00ed doklad obsahovat informaci o tom, \u017ee je v re\u017eimu \u201evystaveno z\u00e1kazn\u00edkem\u201c<\/strong>.<\/p>\n\n\n\n

      Da\u0148ov\u00fd doklad versus \u00fatr\u017eek z termin\u00e1lu<\/strong><\/h2>\n\n\n\n

      Jste na v\u00fdborn\u00e9 ve\u010de\u0159i, obsluha je sv\u011btov\u00e1, tak\u017ee nech\u00e1te d\u00fd\u0161ko<\/strong>. Plat\u00edte kartou a \u010d\u00ed\u0161n\u00edk v\u00e1m donese \u00fa\u010det, na kter\u00e9m je uvedena cena za ve\u010de\u0159i bez d\u00fd\u0161ka<\/strong>. Z platebn\u00edho termin\u00e1lu vyjede stvrzenka o platb\u011b, na kter\u00e9 je \u010d\u00e1stka v\u010detn\u011b spropitn\u00e9ho<\/strong>.<\/p>\n\n\n\n

      Pokud sv\u00e9 \u00fa\u010detn\u00ed p\u0159ed\u00e1te pouze stvrzenku o platb\u011b<\/strong>, bude se v\u017edy jednat o neda\u0148ov\u00fd n\u00e1klad<\/strong>. Da\u0148ov\u00e9 n\u00e1klady v\u00e1m z\u00e1klad dan\u011b sni\u017euj\u00ed, a neda\u0148ov\u00e9 n\u00e1klady si ode\u010d\u00edst nem\u016f\u017eete. Pro podnikatele je v\u017edy lep\u0161\u00ed, aby v\u011bt\u0161ina n\u00e1klad\u016f byla da\u0148ov\u011b uznateln\u00e1 \u2013 do sv\u00e9ho <\/strong>\u00fa\u010detnictv\u00ed<\/strong><\/a> tedy pot\u0159ebujete faktury a \u00fa\u010dtenky<\/strong>, nikoli stvrzenky z termin\u00e1lu.<\/p>\n\n\n\n

      Jak se pou\u017e\u00edv\u00e1 z\u00e1lohov\u00e1 faktura a doklad o platb\u011b?<\/strong><\/h2>\n\n\n\n

      Chcete si nakoupit v Ikee, ale jste bez auta. Vyberete si stolek a objedn\u00e1te ho. P\u0159ijde v\u00e1m z\u00e1lohov\u00e1 faktura<\/strong>. Jakmile tuto fakturu zaplat\u00edte, Ikea v\u00e1m za\u0161le da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 platb\u011b<\/strong> a n\u00e1sledn\u011b spole\u010dn\u011b se stolkem fin\u00e1ln\u00ed da\u0148ov\u00fd doklad<\/strong> \u2013 tedy fakturu.<\/p>\n\n\n\n

      Z\u00e1lohov\u00e1 faktura (n\u011bkdy tak\u00e9 proforma) \u010dasov\u011b p\u0159edb\u00edh\u00e1 b\u011b\u017enou fakturu. Ne\u00fa\u010dtuje se o n\u00ed <\/strong>a tak\u00e9 nem\u00e1 \u017e\u00e1dn\u00fd vliv na da\u0148<\/strong>. Da\u0148ov\u00e9 dopady m\u00e1 a\u017e jej\u00ed \u00fahrada.<\/p>\n\n\n\n

      Po z\u00e1lohov\u00e9 faktu\u0159e tak \u010dasto n\u00e1sleduje \u201emezidoklad\u201c s n\u00e1zvem Da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 platb\u011b.<\/strong> Prod\u00e1vaj\u00edc\u00ed ho vystav\u00ed v den p\u0159ijet\u00ed pen\u011bz a slou\u017e\u00ed k tomu, aby si kupuj\u00edc\u00ed mohl n\u00e1rokovat DPH. Povinn\u00fd je pouze v p\u0159\u00edpad\u011b, kdy prod\u00e1vaj\u00edc\u00ed do 15 dn\u016f od \u00fahrady z\u00e1lohovky nepo\u0161le fakturu<\/strong>. Kdy\u017e fakturu vystav\u00ed a po\u0161le do 15 dn\u016f od zaplacen\u00ed z\u00e1lohy, doklad o p\u0159ijat\u00e9 platb\u011b nemus\u00ed \u0159e\u0161it.<\/p>\n\n\n\n

      Z\u00e1lohovka i da\u0148ov\u00fd doklad k p\u0159ijat\u00e9 platb\u011b se pou\u017e\u00edvaj\u00ed pouze, kdy\u017e k pln\u011bn\u00ed dojde a\u017e v budoucnu<\/strong>. Pokud si zbo\u017e\u00ed koup\u00edte na prodejn\u011b, dostanete rovnou da\u0148ov\u00fd doklad (fakturu), proto\u017ee pln\u011bn\u00ed se uskute\u010dnilo p\u0159\u00edmo v ten den.<\/p>\n\n\n\n

      Dal\u0161\u00ed druhy da\u0148ov\u00fdch doklad\u016f<\/strong><\/h2>\n\n\n\n

      Souhrnn\u00fd da\u0148ov\u00fd doklad<\/strong><\/h3>\n\n\n\n

      Pl\u00e1tce DPH m\u016f\u017ee vydat souhrnn\u00fd da\u0148ov\u00fd doklad tehdy, kdy chce jedn\u00e9 osob\u011b vystavit doklad <\/strong>na n\u011bkolik samostatn\u00fdch zdaniteln\u00fdch pln\u011bn\u00ed<\/strong>.<\/p>\n\n\n\n

      Souhrnn\u00fd da\u0148ov\u00fd doklad se vystavuje v\u017edy za kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/strong>, a to nejpozd\u011bji do 15 dn\u016f od konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, ve kter\u00e9m se uskute\u010dnilo prvn\u00ed zdaniteln\u00e9 pln\u011bn\u00ed, nebo kdy byla p\u0159ijata prvn\u00ed platba za uveden\u00e1 pln\u011bn\u00ed.<\/p>\n\n\n\n

      Opravn\u00fd da\u0148ov\u00fd doklad<\/strong><\/h3>\n\n\n\n

      D\u0159\u00edve ozna\u010dovan\u00fd jako dobropis<\/strong> \u010di vrubopis<\/strong>. Vystavuje se v p\u0159\u00edpad\u011b, \u017ee je t\u0159eba upravit \u010di stornovat ji\u017e vystavenou fakturu.<\/p>\n\n\n\n

      Opravn\u00fd da\u0148ov\u00fd doklad mus\u00ed obsahovat:<\/strong><\/p>\n\n\n\n

        \n
      1. stejn\u00e9 informace o dodavateli a odb\u011brateli jako na faktu\u0159e<\/li>\n\n\n\n
      2. eviden\u010dn\u00ed \u010d\u00edslo opravovan\u00e9 faktury<\/li>\n\n\n\n
      3. eviden\u010dn\u00ed \u010d\u00edslo samotn\u00e9ho opravn\u00e9ho da\u0148ov\u00e9ho dokladu<\/li>\n\n\n\n
      4. d\u016fvod opravy<\/li>\n\n\n\n
      5. rozd\u00edl mezi opraven\u00fdm a p\u016fvodn\u00edm z\u00e1kladem dan\u011b<\/li>\n\n\n\n
      6. rozd\u00edl mezi opravenou a p\u016fvodn\u00ed dan\u00ed<\/li>\n\n\n\n
      7. rozd\u00edl mezi opravenou a p\u016fvodn\u00ed \u010d\u00e1stkou<\/li>\n<\/ol>\n\n\n\n

        Spl\u00e1tkov\u00fd kalend\u00e1\u0159<\/strong><\/h3>\n\n\n\n

        Obsahuje n\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu a tvo\u0159\u00ed sou\u010d\u00e1st n\u00e1jemn\u00ed smlouvy<\/strong>, nebo je na n\u011bj v t\u011bchto smlouv\u00e1ch v\u00fdslovn\u011b odkazov\u00e1no.<\/p>\n\n\n\n

        Obsahem spl\u00e1tkov\u00e9ho kalend\u00e1\u0159e jsou d\u00edl\u010d\u00ed pln\u011bn\u00ed, kter\u00e1 se v\u011bt\u0161inou pravideln\u011b opakuj\u00ed<\/strong>. Typicky je k n\u00e1jemn\u00ed smlouv\u011b p\u0159ipojen rozpis plateb n\u00e1jmu na konkr\u00e9tn\u00ed obdob\u00ed. Pronaj\u00edmatel tak vystav\u00ed jeden doklad nap\u0159\u00edklad na cel\u00fd rok <\/strong>a nemus\u00ed da\u0148ov\u00e9 doklady vystavovat ka\u017ed\u00fd m\u011bs\u00edc.<\/p>\n\n\n\n

        Platebn\u00ed kalend\u00e1\u0159<\/strong><\/h3>\n\n\n\n

        Obsahuje n\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu a osoba, pro kterou je pln\u011bn\u00ed uskute\u010d\u0148ov\u00e1no, hrad\u00ed slu\u017ebu nebo produkt je\u0161t\u011b p\u0159ed uskute\u010dn\u011bn\u00edm zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong>. Platebn\u00ed kalend\u00e1\u0159e \u010dasto pou\u017e\u00edvaj\u00ed dodavatel\u00e9 energi\u00ed<\/strong>.<\/p>\n\n\n\n

        V platebn\u00edm kalend\u00e1\u0159i mus\u00ed b\u00fdt rozpis plateb na p\u0159edem stanoven\u00e9 obdob\u00ed<\/strong>. Nemus\u00ed na n\u011bm b\u00fdt v\u0161ak uvedeno datum uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed nebo datum p\u0159ijet\u00ed platby, proto\u017ee to teprve nastane.<\/p>\n\n\n\n

        Da\u0148ov\u00fd doklad p\u0159i dovozu<\/strong><\/h3>\n\n\n\n

        Za da\u0148ov\u00fd doklad p\u0159i dovozu se pova\u017euje:<\/p>\n\n\n\n

          \n
        1. \u200drozhodnut\u00ed o propu\u0161t\u011bn\u00ed zbo\u017e\u00ed do celn\u00edho re\u017eimu<\/strong>, ve kter\u00e9m vznikla povinnost p\u0159iznat nebo zaplatit da\u0148\u200d<\/strong><\/li>\n\n\n\n
        2. jin\u00e9 rozhodnut\u00ed o vym\u011b\u0159en\u00e9 dani<\/strong>\u00a0vydan\u00e9 celn\u00edm \u00fa\u0159adem, pokud je da\u0148 zaplacena.<\/li>\n<\/ol>\n\n\n\n

          P\u0159i vr\u00e1cen\u00ed zbo\u017e\u00ed zp\u011bt do tuzemska se pova\u017euje za da\u0148ov\u00fd doklad rozhodnut\u00ed o vym\u011b\u0159en\u00e9 dani vydan\u00e9 celn\u00edm \u00fa\u0159adem, pokud je da\u0148 zaplacena.<\/p>\n\n\n\n

          Da\u0148ov\u00fd doklad p\u0159i v\u00fdvozu<\/strong><\/h3>\n\n\n\n

          Za da\u0148ov\u00fd doklad se pova\u017euje doklad vystaven\u00fd podle <\/strong>\u00a7 28 odst. 1 p\u00edsm. a) z\u00e1kona o DPH<\/strong><\/a>  \u2013 tzn., \u017ee pl\u00e1tce je povinen vystavit da\u0148ov\u00fd doklad v p\u0159\u00edpad\u011b dod\u00e1n\u00ed zbo\u017e\u00ed, nebo poskytnut\u00ed slu\u017eby osob\u011b povinn\u00e9 k dani, nebo pr\u00e1vnick\u00e9 osob\u011b nepovinn\u00e9 k dani, s v\u00fdjimkou pln\u011bn\u00ed osvobozen\u00fdch od dan\u011b bez n\u00e1roku na odpo\u010det dan\u011b.<\/p>\n\n\n\n

          Zbavte se starost\u00ed s \u00fa\u010detn\u00edmi doklady<\/strong><\/h2>\n\n\n\n

          Chcete m\u00edt po ruce t\u00fdm \u00fa\u010detn\u00edch specialist\u016f<\/strong>, kte\u0159\u00ed si porad\u00ed se zpracov\u00e1n\u00edm \u00fa\u010detnictv\u00ed a odpov\u00ed v\u00e1m na ve\u0161ker\u00e9 ot\u00e1zky? A co kdybyste nemuseli schov\u00e1vat ka\u017ed\u00fd paragon, ale jednodu\u0161e ho vyfotili a p\u0159es aplikaci poslali sv\u00e9 \u00fa\u010detn\u00ed<\/strong>?<\/p>\n\n\n\n

          P\u0159eve\u010fte sv\u00e9 \u00fa\u010detnictv\u00ed do onlinu a rozlu\u010dte se s \u0161anony! O \u00fa\u010dtov\u00e1n\u00ed, digitalizaci zpracov\u00e1n\u00ed i elektronickou archivaci doklad\u016f<\/strong> se r\u00e1di postar\u00e1me za v\u00e1s.<\/p>\n\n\n\n

          Po\u0161lete <\/strong>nez\u00e1vaznou popt\u00e1vku<\/strong><\/a> a probereme, jak v\u00e1m m\u016f\u017eeme pomoci.<\/p>","protected":false},"excerpt":{"rendered":"

          \u00da\u010dtenka, faktura, \u00fatr\u017eek z platebn\u00edho termin\u00e1lu\u2026 Jak je rozeznat? A jak\u00fd je rozd\u00edl mezi fakturou a z\u00e1lohovou fakturou? Pom\u016f\u017eeme v\u00e1m se zorientovat v \u00fa\u010detn\u00edch dokladech. Co je da\u0148ov\u00fd doklad? Jedn\u00e1 se o dokument, kter\u00fd mus\u00ed podnikatel vystavit do 15 dn\u016f od prodeje zbo\u017e\u00ed \u010di poskytnut\u00ed slu\u017eby. 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