{"id":457,"date":"2023-10-31T15:47:56","date_gmt":"2023-10-31T14:47:56","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=457"},"modified":"2024-08-09T16:22:45","modified_gmt":"2024-08-09T14:22:45","slug":"povinnost-zverejneni-uz-a-sankce-za-poruseni","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/povinnost-zverejneni-uz-a-sankce-za-poruseni","title":{"rendered":"Povinnost zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a sankce za poru\u0161en\u00ed"},"content":{"rendered":"<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"672\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zmeny-dohod.jpg\" alt=\"\" class=\"wp-image-1806\" style=\"width:842px;height:auto\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zmeny-dohod.jpg 1200w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zmeny-dohod-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zmeny-dohod-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zmeny-dohod-768x430.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je povinn\u00e9 \u2013 a za nespln\u011bn\u00ed hroz\u00ed podnikatel\u016fm sankce.\u00a0Koho se tato povinnost t\u00fdk\u00e1, <strong>jak z\u00e1v\u011brku zve\u0159ejnit<\/strong> a co v\u00e1s \u010dek\u00e1, kdy\u017e to neud\u011bl\u00e1te?\u00a0\u010ct\u011bte d\u00e1l a v\u0161e se dozv\u00edte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kdo mus\u00ed zve\u0159ej\u0148ovat \u00fa\u010detn\u00ed z\u00e1v\u011brku?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dPovinnost zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku ve Sb\u00edrce listin maj\u00ed podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noreferrer noopener\">Z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>&nbsp;(Zo\u00da)&nbsp;<strong>v\u0161echny \u00fa\u010detn\u00ed jednotky zapsan\u00e9 ve ve\u0159ejn\u00e9m rejst\u0159\u00edku v\u202frozsahu<\/strong>&nbsp;podle kategorie, do kter\u00e9 spadaj\u00ed. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kategorie \u00fa\u010detn\u00ed jednotky (\u00daJ) se stanovuj\u00ed\u00a0<strong>na z\u00e1klad\u011b t\u011bchto krit\u00e9ri\u00ed:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Typ \u00daJ<\/th><th>Aktiva (netto hodnota)<\/th><th>Ro\u010dn\u00ed \u010dist\u00fd obrat<\/th><th>Pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/th><\/tr><\/thead><tbody><tr><td>Mikro<\/td><td>do 9 mil. K\u010d<\/td><td>do 18 mil. K\u010d<\/td><td>do 10<\/td><\/tr><tr><td>Mal\u00e1<\/td><td>do 100 mil. K\u010d<\/td><td>do 200 mil. K\u010d<\/td><td>do 50<\/td><\/tr><tr><td>St\u0159edn\u00ed<\/td><td>do 500 mil. K\u010d<\/td><td>do 1 mld. K\u010d<\/td><td>do 250<\/td><\/tr><tr><td>Velk\u00e1<\/td><td colspan=\"3\">p\u0159ekro\u010den\u00ed dvou krit\u00e9ri\u00ed st\u0159edn\u00ed \u00daJ<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00daJ se p\u0159esouv\u00e1 do jin\u00e9 kategorie, pokud ve dvou po sob\u011b jdouc\u00edch \u00fa\u010detn\u00edch z\u00e1v\u011brk\u00e1ch p\u0159ekro\u010d\u00ed, nebo naopak nenapln\u00ed&nbsp;<strong>alespo\u0148 dv\u011b uveden\u00e9 hrani\u010dn\u00ed hodnoty<\/strong>. Kdy\u017e k tomu dojde, zm\u011bn\u00ed svou kategorii<strong>&nbsp;od po\u010d\u00e1tku n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed<\/strong>&nbsp;\u2013 a zm\u011bn\u00ed se i rozsah dokument\u016f ke zve\u0159ejn\u011bn\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p><b>P\u0159\u00edklad:<\/b>\u00a0Spole\u010dnost pat\u0159ila v\u202froce 2021 mezi mal\u00e9 \u00daJ, ale v\u202fletech 2022 a 2023 p\u0159ekro\u010dila dv\u011b hrani\u010dn\u00ed hodnoty pro st\u0159edn\u00ed \u00daJ. Od roku 2024 se tedy st\u00e1v\u00e1 st\u0159edn\u00ed \u00daJ a za tento rok bude muset zve\u0159ej\u0148ovat \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u202frozsahu pro st\u0159edn\u00ed \u00daJ.<\/p>\n    <\/div>\r\n<\/div><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky: kter\u00e9 dokumenty zve\u0159ejnit?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Do \u00fa\u010detn\u00ed z\u00e1v\u011brky spad\u00e1 n\u011bkolik dokument\u016f, ale&nbsp;<strong>ne ka\u017ed\u00e1 \u00fa\u010detn\u00ed jednotka zve\u0159ej\u0148uje a zpracov\u00e1v\u00e1 v\u0161echny<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>rozvaha,<\/li>\n\n\n\n<li>v\u00fdkaz zisk\u016f a ztr\u00e1t (VZZ), &nbsp;<\/li>\n\n\n\n<li>p\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce,<\/li>\n\n\n\n<li>v\u00fdkaz o pen\u011b\u017en\u00edch toc\u00edch (tzv. cash flow),<\/li>\n\n\n\n<li>v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu (VK).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Rozsah zve\u0159ej\u0148ovan\u00fdch dokument\u016f se odv\u00edj\u00ed&nbsp;<strong>od velikosti \u00fa\u010detn\u00ed jednotky<\/strong>&nbsp;a roli hraje i&nbsp;<strong>povinn\u00fd audit<\/strong>. Povinn\u011b auditovan\u00e9 \u00daJ mus\u00ed nav\u00edc p\u0159ipravovat a zve\u0159ej\u0148ovat i&nbsp;<strong>v\u00fdro\u010dn\u00ed zpr\u00e1vu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00daJ se m\u016f\u017ee st\u00e1t auditovanou&nbsp;<strong>bez ohledu na velikost<\/strong>. P\u0159i posuzov\u00e1n\u00ed povinnosti auditu toti\u017e pracujeme s jin\u00fdm \u010dasov\u00fdm \u00fasekem a jin\u00fdmi limity ne\u017e p\u0159i kategorizaci podle velikosti. Krit\u00e9ria pro povinn\u00fd audit jsou stejn\u00e1, ale&nbsp;<strong>jejich hrani\u010dn\u00ed hodnoty se li\u0161\u00ed \u2013 jsou stanoveny takto:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>aktiva netto: 40 mil. K\u010d;<\/li>\n\n\n\n<li>ro\u010dn\u00ed obrat: 80 mil. K\u010d;<\/li>\n\n\n\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f: 50 lid\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i vyhodnocen\u00ed povinnosti auditu z\u00e1le\u017e\u00ed i na\u00a0<strong>druhu spole\u010dnosti.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pokud akciov\u00e1 spole\u010dnost p\u0159ekro\u010d\u00ed alespo\u0148\u00a0<strong>jednu z uveden\u00fdch hodnot<\/strong>\u00a0k\u00a0rozvahov\u00e9mu dni, za n\u011bj\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka m\u00e1 ov\u011b\u0159it, a k rozvahov\u00e9mu dni \u00fa\u010detn\u00edho obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho, m\u00e1 povinnost ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem.<\/li>\n\n\n\n<li>U\u00a0ostatn\u00edch typ\u016f spole\u010dnost\u00ed mus\u00ed doj\u00edt k\u00a0<strong>p\u0159ekro\u010den\u00ed dvou hodnot<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Z t\u011bchto informac\u00ed vypl\u00fdv\u00e1, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>St\u0159edn\u00ed a velk\u00e9 \u00daJ maj\u00ed povinn\u00fd audit&nbsp;<strong>v\u017edy&nbsp;<\/strong>a mikro naopak&nbsp;<strong>nikdy<\/strong>.<\/li>\n\n\n\n<li>Mal\u00e1 \u00daJ m\u016f\u017ee z\u016fstat mal\u00e1 a neauditovan\u00e1, pokud nep\u0159ekro\u010d\u00ed v\u00fd\u0161e uveden\u00e9 limity pro audit \u2013 ale kdy\u017e je p\u0159ekro\u010d\u00ed, bude se na ni povinn\u00fd audit vztahovat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00da\u010detn\u00ed jednotky tedy zve\u0159ej\u0148uj\u00ed dokumenty v tomto rozsahu:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table has-small-font-size\"><table><thead><tr><th>Typ \u00daJ<\/th><th>Rozvaha<\/th><th>V\u00fdkaz zisku a&nbsp;ztr\u00e1ty<\/th><th>P\u0159\u00edloha k&nbsp;\u00daZ<\/th><th>P\u0159ehled o&nbsp;cashflow<\/th><th>P\u0159ehled o&nbsp;zm\u011bn\u00e1ch VK<\/th><th>V\u00fdro\u010dn\u00ed zpr\u00e1va<\/th><\/tr><\/thead><tbody><tr><td>Mikro<\/td><td>\u2714<\/td><td>\u00d7<\/td><td>\u2714<\/td><td>\u00d7<\/td><td>\u00d7<\/td><td>\u00d7<\/td><\/tr><tr><td>Mal\u00e1 (bez auditu)<\/td><td>\u2714<\/td><td>\u00d7<\/td><td>\u2714<\/td><td>\u00d7<\/td><td>\u00d7<\/td><td>\u00d7<\/td><\/tr><tr><td>Mal\u00e1 (s&nbsp;auditem)<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><\/tr><tr><td>St\u0159edn\u00ed<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><\/tr><tr><td>Velk\u00e1<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><td>\u2714<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kdy a jak zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Term\u00edn zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky z\u00e1le\u017e\u00ed na tom, zda se v\u00e1s t\u00fdk\u00e1 povinn\u00fd audit, nebo ne:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00daJ bez povinn\u00e9ho auditu<\/strong>&nbsp;zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku&nbsp;<strong>do konce n\u00e1sleduj\u00edc\u00edho obdob\u00ed po rozvahov\u00e9m dni<\/strong>. Pokud tedy posledn\u00ed rozvahov\u00fd den nastal 31. 12., term\u00edn zve\u0159ejn\u011bn\u00ed je do 31. 12. n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n\n\n\n<li>\u200d<strong>\u00daJ s povinn\u00fdm auditem<\/strong>&nbsp;zve\u0159ej\u0148uj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku a v\u00fdro\u010dn\u00ed zpr\u00e1vu&nbsp;<strong>do 30 dn\u016f<\/strong>&nbsp;po ov\u011b\u0159en\u00ed auditorem, nejpozd\u011bji v\u0161ak<strong>&nbsp;do 12 m\u011bs\u00edc\u016f<\/strong>&nbsp;od rozvahov\u00e9ho dne zve\u0159ej\u0148ovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky. V praxi to znamen\u00e1, \u017ee pokud \u00daJ vyu\u017e\u00edv\u00e1 \u00fa\u010detn\u00ed obdob\u00ed kalend\u00e1\u0159n\u00edho roku a sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brku k 31. 12., mus\u00ed ji zve\u0159ejnit nejpozd\u011bji do 31. 12. n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Samotn\u00e9 zve\u0159ejn\u011bn\u00ed provedete jednodu\u0161e tak, \u017ee \u00fa\u010detn\u00ed z\u00e1v\u011brku\u00a0<strong>za\u0161lete na rejst\u0159\u00edkov\u00fd soud<\/strong>\u00a0<strong>p\u0159es datovou schr\u00e1nku<\/strong>.\u202fOd roku 2021 p\u0159ibyla mo\u017enost\u00a0<strong>zve\u0159ejn\u011bn\u00ed\u202fprost\u0159ednictv\u00edm spr\u00e1vce dan\u011b<\/strong>, kdy z\u00e1v\u011brku ode\u0161lete finan\u010dn\u00edmu \u00fa\u0159adu jako p\u0159\u00edlohu k p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu. Mus\u00edte v\u0161ak p\u0159ilo\u017eit v\u0161echny podklady v\u202ftakov\u00e9m rozsahu, kter\u00fd je pro v\u00e1s povinn\u00fd \u2013 F\u00da za v\u00e1s obsah nezkontroluje.<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/star.svg\" alt=\"\">\n        <\/div>\n                <h3 class=\"c-orange-highlight__title\">\n            U\u0161et\u0159ete \u010das i&nbsp;pen\u00edze s&nbsp;digit\u00e1ln\u00edm \u00fa\u010detnictv\u00edm        <\/h3>\n                <div class=\"c-orange-highlight__text\">\n            <p>U\u017e vyu\u017e\u00edv\u00e1te modern\u00ed \u00fa\u010detn\u00ed a&nbsp;mzdov\u00e9 n\u00e1stroje, nebo teprve hled\u00e1te cestu? N\u00e1\u0161 <strong> <a href=\"https:\/\/www.e-cons.eu\/sk\/#checklist\"> checklist pro digitalizaci zdarma<\/a><\/strong> v\u00e1s nasm\u011bruje, kudy d\u00e1l. St\u00e1hn\u011bte si ho a&nbsp;z\u00edskejte p\u0159ehled! \u2714\ufe0f<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Jak\u00e9 sankce hroz\u00ed, kdy\u017e nespln\u00edte svou povinnost?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kdy\u017e \u00fa\u010detn\u00ed z\u00e1v\u011brku nezve\u0159ejn\u00edte, jde podle Zo\u00da o p\u0159estupek, za kter\u00fd v\u00e1m m\u016f\u017ee&nbsp;<strong>finan\u010dn\u00ed \u00fa\u0159ad<\/strong>&nbsp;dle \u00a7 37a odst. 4 p\u00edsm. b)\u202fulo\u017eit&nbsp;<strong>pokutu a\u017e do v\u00fd\u0161e 3 % hodnoty \u010dist\u00fdch aktiv<\/strong>. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spln\u011bn\u00ed povinnosti zve\u0159ejn\u011bn\u00ed v\u0161ak kontroluj\u00ed i&nbsp;<strong>rejst\u0159\u00edkov\u00e9 soudy\u202f<\/strong>na z\u00e1klad\u011b Z\u00e1kona o ve\u0159ejn\u00fdch rejst\u0159\u00edc\u00edch\u202fpr\u00e1vnick\u00fdch a fyzick\u00fdch osob (ZVR). Doru\u010d\u00ed v\u00e1m v\u00fdzvu k p\u0159edlo\u017een\u00ed chyb\u011bj\u00edc\u00edch \u00fa\u010detn\u00edch z\u00e1v\u011brek a vy m\u00e1te&nbsp;<strong>1 m\u011bs\u00edc<\/strong>&nbsp;na to, abyste je zve\u0159ejnili do Sb\u00edrky listin. V\u202fp\u0159\u00edpad\u011b nespln\u011bn\u00ed a nereagov\u00e1n\u00ed na v\u00fdzvu v\u00e1m m\u016f\u017ee soud ulo\u017eit\u202f<strong>pokutu a\u017e do v\u00fd\u0161e 100\u202f000 K\u010d<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nav\u00edc m\u00e1 podle \u00a7 105a ZVR rejst\u0159\u00edkov\u00fd soud mo\u017enost p\u0159istoupit k&nbsp;<strong>v\u00fdmazu obchodn\u00ed korporace z\u202fve\u0159ejn\u00e9ho rejst\u0159\u00edku<\/strong>&nbsp;za p\u0159edpokladu, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nezve\u0159ejnila nejm\u00e9n\u011b dv\u011b po sob\u011b jdouc\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky ve Sb\u00edrce listin,<\/li>\n\n\n\n<li>a nep\u0159evzala v\u00fdzvu k\u202fdopln\u011bn\u00ed\u202fod rejst\u0159\u00edkov\u00e9ho soudu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V\u202ftakov\u00e9m p\u0159\u00edpad\u011b rejst\u0159\u00edkov\u00fd soud<strong>&nbsp;zah\u00e1j\u00ed \u0159\u00edzen\u00ed o jej\u00edm zru\u0161en\u00ed<\/strong>, kter\u00e9 zve\u0159ejn\u00ed ve ve\u0159ejn\u00e9m rejst\u0159\u00edku. O zru\u0161en\u00ed obchodn\u00ed korporace pak m\u016f\u017ee rozhodnout&nbsp;<strong>nejd\u0159\u00edve po uplynut\u00ed 1 roku&nbsp;<\/strong>ode dne z\u00e1pisu o zah\u00e1jen\u00ed zru\u0161en\u00ed do ve\u0159ejn\u00e9ho rejst\u0159\u00edku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nebu\u010fte na \u00fa\u010detnictv\u00ed sami<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u011bnujte se naplno sv\u00e9mu podnik\u00e1n\u00ed<\/strong>&nbsp;a \u00fa\u010detn\u00ed administrativu nechejte na odborn\u00edc\u00edch.<strong>&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Obra\u0165te se na n\u00e1s<\/strong><\/a><strong>&nbsp;<\/strong>\u2013 r\u00e1di v\u00e1m pom\u016f\u017eeme se zve\u0159ejn\u011bn\u00edm \u00fa\u010detn\u00ed z\u00e1v\u011brky, postar\u00e1me se o&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>veden\u00ed \u00fa\u010detnictv\u00ed<\/strong><\/a><strong>,<\/strong>&nbsp;mzdy, personalistiku, reporting nebo digitalizaci doklad\u016f.<\/p>","protected":false},"excerpt":{"rendered":"<p>Zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je povinn\u00e9 \u2013 a za nespln\u011bn\u00ed hroz\u00ed podnikatel\u016fm sankce.\u00a0Koho se tato povinnost t\u00fdk\u00e1, jak z\u00e1v\u011brku zve\u0159ejnit a co v\u00e1s \u010dek\u00e1, kdy\u017e to neud\u011bl\u00e1te?\u00a0\u010ct\u011bte d\u00e1l a v\u0161e se dozv\u00edte. Kdo mus\u00ed zve\u0159ej\u0148ovat \u00fa\u010detn\u00ed z\u00e1v\u011brku? \u200dPovinnost zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku ve Sb\u00edrce listin maj\u00ed podle&nbsp;Z\u00e1kona o \u00fa\u010detnictv\u00ed&nbsp;(Zo\u00da)&nbsp;v\u0161echny \u00fa\u010detn\u00ed jednotky zapsan\u00e9 ve ve\u0159ejn\u00e9m rejst\u0159\u00edku v\u202frozsahu&nbsp;podle kategorie, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Povinnost zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a sankce za poru\u0161en\u00ed | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Povinnost zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a sankce za poru\u0161en\u00ed | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky je povinn\u00e9 \u2013 a za nespln\u011bn\u00ed hroz\u00ed podnikatel\u016fm sankce.\u00a0Koho se tato povinnost t\u00fdk\u00e1, jak z\u00e1v\u011brku zve\u0159ejnit a co v\u00e1s \u010dek\u00e1, kdy\u017e to neud\u011bl\u00e1te?\u00a0\u010ct\u011bte d\u00e1l a v\u0161e se dozv\u00edte. 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