{"id":600,"date":"2017-11-10T18:08:00","date_gmt":"2017-11-10T17:08:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=600"},"modified":"2024-06-02T23:32:36","modified_gmt":"2024-06-02T21:32:36","slug":"sankce-fu-za-prestupky-pri-vedeni-ucetnictvi","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/sankce-fu-za-prestupky-pri-vedeni-ucetnictvi","title":{"rendered":"Sankce F\u00da za p\u0159estupky p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-66-1024x678.jpeg\" alt=\"\" class=\"wp-image-601\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-66-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-66-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-66-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-66.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o \u00fa\u010detnictv\u00ed (d\u00e1le jen \u201eZo\u00da\u201c) definuje, jak\u00fdm zp\u016fsobem a v jak\u00e9m rozsahu m\u00e1 \u00fa\u010detn\u00ed jednotka v\u00e9st sv\u00e9 \u00fa\u010detnictv\u00ed. V p\u0159\u00edpad\u011b, \u017ee se \u00fa\u010detn\u00ed jednotka dopust\u00ed postupu, kter\u00fd nen\u00ed v souladu se z\u00e1konem o \u00fa\u010detnictv\u00ed, m\u016f\u017ee finan\u010dn\u00ed \u00fa\u0159ad vym\u011b\u0159it sankci ve spr\u00e1vn\u00edm \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Kdo je podle Zo\u00da povinen v\u00e9st \u00fa\u010detnictv\u00ed je uvedeno v \u00a71 odst. 2<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pr\u00e1vnick\u00e9 osoby, kter\u00e9 maj\u00ed s\u00eddlo na \u00fazem\u00ed \u010cesk\u00e9 republiky<\/li>\n\n\n\n<li>Zahrani\u010dn\u00ed pr\u00e1vnick\u00e9 osoby a zahrani\u010dn\u00ed jednotky, kter\u00e9 jsou \u00fa\u010detn\u00ed jednotkou nebo jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed, pokud na \u00fazem\u00ed \u010cR podnikaj\u00ed. Jedn\u00e1 se o tzv. st\u00e1l\u00e9 z\u00e1klady nebo st\u00e1l\u00e9 provozovny\u201c<\/li>\n\n\n\n<li>Fyzick\u00e9 osoby, kter\u00e9 jsou jako podnikatel\u00e9 zaps\u00e1ny do obchodn\u00edho rejst\u0159\u00edku<\/li>\n\n\n\n<li>Ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou podnikateli a z\u00e1rove\u0148 jejich obrat p\u0159es\u00e1hl \u010d\u00e1stku 25 000 000 k\u010d za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok<\/li>\n\n\n\n<li>Ostatn\u00ed fyzick\u00e9 osoby, kter\u00e9 vedou \u00fa\u010detnictv\u00ed dobrovoln\u011b<\/li>\n\n\n\n<li>Ostatn\u00ed fyzick\u00e9 osoby, kter\u00fdm veden\u00ed \u00fa\u010detnictv\u00ed ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Finan\u010dn\u00ed \u00fa\u0159ad m\u016f\u017ee ud\u011blit sankce v r\u016fzn\u00fdch sazb\u00e1ch, kter\u00e9 jsou v n\u00e1sleduj\u00edc\u00edch hodnot\u00e1ch:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3% z netto hodnoty aktiv<\/li>\n\n\n\n<li>6% z netto hodnoty aktiv<\/li>\n\n\n\n<li>3 % hodnoty konsolidovan\u00fdch aktiv celkem<\/li>\n\n\n\n<li>5 000,00 K\u010d<\/li>\n\n\n\n<li>50 000,00 K\u010d<\/li>\n\n\n\n<li>100 000,00 K\u010d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e netto aktiv se zjist\u00ed z \u00fa\u010detn\u00ed z\u00e1v\u011brky nebo konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky sestaven\u00e9 za obdob\u00ed, ve kter\u00e9m ke konkr\u00e9tn\u00edmu poru\u0161en\u00ed povinnost\u00ed do\u0161lo. Pokud je\u0161t\u011b nen\u00ed za dan\u00e9 obdob\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavena, pou\u017eije se brutto hodnota aktiv. Zde se jedn\u00e1 o v\u00fd\u0161i aktiv, kter\u00e1 nen\u00ed upraven\u00e1 o rezervy, opravn\u00e9 polo\u017eky a odpisy majetku. Pokud v\u0161ak nelze ani t\u00edmto zp\u016fsobem zjistit skute\u010dn\u00e1 hodnota aktiv, pou\u017eije finan\u010dn\u00ed \u00fa\u0159ad k ur\u010den\u00ed kvalifikovan\u00fd odhad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Jak\u00e9 jsou nej\u010dast\u011bj\u0161\u00ed p\u0159estupky, za kter\u00e9 finan\u010dn\u00ed \u00fa\u0159ad ukl\u00e1d\u00e1 sankce?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sankce 3% z netto hodnoty aktiv:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00da\u010detn\u00ed jednotka vede \u00fa\u010detnictv\u00ed v rozporu s \u00a7 7 odst. 1 a 2 a<\/strong>\u00a0\u2013 \u00fa\u010detn\u00ed jednotka mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed tak, aby \u00fa\u010detn\u00ed z\u00e1v\u011brka pod\u00e1vala v\u011brn\u00fd a poctiv\u00fd obraz o \u00fa\u010detnictv\u00ed a o finan\u010dn\u00ed situaci \u00fa\u010detn\u00ed jednotky.<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka vede \u00fa\u010detnictv\u00ed v rozporu s \u00a7 8 odst. 2<\/strong>\u00a0\u2013 \u00da\u010detnictv\u00ed \u00fa\u010detn\u00ed jednotky je veden\u00e9 spr\u00e1vn\u011b, jestli\u017ee neodporuje Z\u00e1konu o \u00fa\u010detnictv\u00ed \u010d. 563\/1991 sb. a ostatn\u00edm pr\u00e1vn\u00edm p\u0159edpis\u016fm ani neobch\u00e1z\u00ed jejich \u00fa\u010del.<\/li>\n\n\n\n<li><strong>Sestaven\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka neobsahuje v\u0161echny povinn\u00e9 sou\u010d\u00e1sti dle \u00a7 18 odst. 1 nebo 2<\/strong>\u00a0&#8211; \u00da\u010detn\u00ed z\u00e1v\u011brku tvo\u0159\u00ed rozvaha, v\u00fdkaz zisku a ztr\u00e1ty a p\u0159\u00edloha. U vybran\u00fdch \u00fa\u010detn\u00edch jednotek je sou\u010d\u00e1st\u00ed i p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu.<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed z\u00e1v\u011brka nen\u00ed ov\u011b\u0159en\u00e1 auditorem, i p\u0159esto, \u017ee t\u00e9to povinnosti podl\u00e9h\u00e1 dle \u00a7 20 odst. 1<\/strong><\/li>\n\n\n\n<li><strong>V\u00fdro\u010dn\u00ed zpr\u00e1va nen\u00ed ov\u011b\u0159en\u00e1 auditorem, i p\u0159esto, \u017ee t\u00e9to povinnosti podl\u00e9h\u00e1 dle \u00a7 21 odst. 7<\/strong><\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka nezve\u0159ejn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku nebo v\u00fdro\u010dn\u00ed zpr\u00e1vu dle \u00a7 21<\/strong>a a neumo\u017en\u00ed tak t\u0159et\u00edm osob\u00e1m nahl\u00e9dnout do \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka dle \u00a7 31 neuschov\u00e1 \u00fa\u010detn\u00ed z\u00e1znamy<\/strong>\u00a0\u2013 \u00fa\u010detn\u00ed z\u00e1v\u011brku a v\u00fdro\u010dn\u00ed zpr\u00e1vu 10 let od konce obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed. \u00da\u010detn\u00ed doklady, \u00fa\u010detn\u00ed knihy, odpisov\u00e9 pl\u00e1ny atd po dobu 5-ti let od konce obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed a \u00fa\u010detn\u00ed z\u00e1znamy, kter\u00fdmi jednotka dokl\u00e1d\u00e1 veden\u00ed \u00fa\u010detnictv\u00ed tak\u00e9 po dobu 5-ti let od konce obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed.<\/li>\n\n\n\n<li>Velk\u00e1 \u00fa\u010detn\u00ed jednotka nezve\u0159ejn\u00ed zpr\u00e1vu o platb\u00e1ch dle \u00a7 32d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Sankce 6% z netto hodnoty aktiv:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00da\u010detn\u00ed jednotka nevede \u00fa\u010detnictv\u00ed v souladu s \u00a7 4 odst. 2 a\u017e 6<\/strong>\u00a0\u2013 vybran\u00e9 \u00fa\u010detn\u00ed jednotky maj\u00ed stanoven\u00fd konkr\u00e9tn\u00ed rozsah pro veden\u00ed \u00fa\u010detnictv\u00ed.<br>&#8211; Nap\u0159. fyzick\u00e9 osoby, kter\u00e9 jsou jako podnikatel\u00e9 zaps\u00e1ny v obchodn\u00edm rejst\u0159\u00edku mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed ode dne z\u00e1pisu do obchodn\u00edho rejst\u0159\u00edku a\u017e do dne v\u00fdmazu z obchodn\u00edho rejst\u0159\u00edku.<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka nesestav\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku dle \u00a7 6 odst. 4<\/strong>\u00a0&#8211; \u00da\u010detn\u00ed jednotky jsou povinny sestavovat \u00fa\u010detn\u00ed z\u00e1v\u011brku podle \u00a7 18 jako \u0159\u00e1dnou, pop\u0159\u00edpad\u011b jako mimo\u0159\u00e1dnou nebo mezit\u00edmn\u00ed. Krom\u011b toho v p\u0159\u00edpadech stanoven\u00fdch podle \u00a7 22 a\u017e 22b sestavuj\u00ed i konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku.<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka nesestav\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku dle \u00a7 19 odst. 1<\/strong>\u00a0k rozvahov\u00e9mu dni \u2013 rozvahov\u00fdm dnem je den, kdy se uzav\u00edraj\u00ed \u00fa\u010detn\u00ed knihy. \u0158\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku sestavuj\u00ed \u00fa\u010detn\u00ed jednotky k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed a v ostatn\u00edch p\u0159\u00edpadech sestavuj\u00ed mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku. Zahajovac\u00ed rozvahu sestavuj\u00ed \u00fa\u010detn\u00ed jednotky v p\u0159\u00edpadech uveden\u00fdch v \u00a7 17 odst. 1, a to k prvn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed.<\/li>\n\n\n\n<li><strong>\u00da\u010detn\u00ed jednotka nevyhotov\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vu dle \u00a7 21 odst. 1 a\u017e 6<\/strong>\u00a0\u2013 vybran\u00e9 \u00fa\u010detn\u00ed jednotky maj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem a vyhotovit v\u00fdro\u010dn\u00ed zpr\u00e1vu. V\u00fdro\u010dn\u00ed zpr\u00e1va obsahuje ucelen\u00fd, vyv\u00e1\u017een\u00fd a komplexn\u00ed pohled na v\u00fdvoj v\u00fdkonnosti \u00fa\u010detn\u00ed jednotky a na st\u00e1vaj\u00edc\u00ed hospod\u00e1\u0159sk\u00e9 postaven\u00ed podnikatele.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Sankce 3 % z hodnoty konsolidovan\u00fdch aktiv:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00da\u010detn\u00ed jednotka nesestav\u00ed konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku<\/li>\n\n\n\n<li>\u00da\u010detn\u00ed jednotka nevyhotov\u00ed konsolidovanou v\u00fdro\u010dn\u00ed zpr\u00e1vu<\/li>\n\n\n\n<li>Sestaven\u00e1 konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka neobsahuje v\u0161echny povinn\u00e9 sou\u010d\u00e1sti<\/li>\n\n\n\n<li>Sestaven\u00e1 konsolidovan\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka nen\u00ed ov\u011b\u0159en\u00e1 auditorem<\/li>\n\n\n\n<li>\u00da\u010detn\u00ed jednotka konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku nebo v\u00fdro\u010dn\u00ed zpr\u00e1vu nezve\u0159ejn\u00ed<\/li>\n\n\n\n<li>\u00da\u010detn\u00ed jednotka nepou\u017eije pro sestaven\u00ed konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sankce ve v\u00fd\u0161i 50 000,00 k\u010d a 100 000,00 k\u010d ukl\u00e1d\u00e1 finan\u010dn\u00ed \u00fa\u0159ad v p\u0159\u00edpadech jednoduch\u00e9ho \u00fa\u010detnictv\u00ed<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Za chybn\u00e9 veden\u00ed jednoduch\u00e9ho \u00fa\u010detnictv\u00ed, neuschov\u00e1n\u00ed \u00fa\u010detn\u00edch z\u00e1znam\u016f a za nezve\u0159ejn\u011bn\u00ed p\u0159ehledu o majetku, z\u00e1vazc\u00edch a v\u00fdro\u010dn\u00ed zpr\u00e1vy ukl\u00e1d\u00e1 finan\u010dn\u00ed \u00fa\u0159ad sankci ve v\u00fd\u0161i 50 000,00 K\u010d.<\/li>\n\n\n\n<li>Za neveden\u00ed jednoduch\u00e9ho \u00fa\u010detnictv\u00ed \u010di nesestaven\u00e9 p\u0159ehled\u016f v kompletn\u00edm rozsahu a v ur\u010den\u00e9 lh\u016ft\u011b finan\u010dn\u00ed \u00fa\u0159ad ukl\u00e1d\u00e1 sankce ve v\u00fd\u0161i 100 000,00 K\u010d.<\/li>\n\n\n\n<li>Finan\u010dn\u00ed \u00fa\u0159ad p\u0159i ukl\u00e1d\u00e1n\u00ed pokut a p\u0159i ur\u010dov\u00e1n\u00ed jejich v\u00fd\u0161\u00ed v\u017edy p\u0159ihl\u00ed\u017e\u00ed k z\u00e1va\u017enosti sp\u00e1chan\u00e9ho p\u0159estupku, jeho zp\u016fsobu sp\u00e1ch\u00e1n\u00ed, n\u00e1sledk\u016fm, dob\u011b trv\u00e1n\u00ed a okolnostem, za kter\u00fdch k p\u0159estupku do\u0161lo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u200dPavla Vejtrubov\u00e1<\/strong>\u200d<br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o \u00fa\u010detnictv\u00ed (d\u00e1le jen \u201eZo\u00da\u201c) definuje, jak\u00fdm zp\u016fsobem a v jak\u00e9m rozsahu m\u00e1 \u00fa\u010detn\u00ed jednotka v\u00e9st sv\u00e9 \u00fa\u010detnictv\u00ed. V p\u0159\u00edpad\u011b, \u017ee se \u00fa\u010detn\u00ed jednotka dopust\u00ed postupu, kter\u00fd nen\u00ed v souladu se z\u00e1konem o \u00fa\u010detnictv\u00ed, m\u016f\u017ee finan\u010dn\u00ed \u00fa\u0159ad vym\u011b\u0159it sankci ve spr\u00e1vn\u00edm \u0159\u00edzen\u00ed. \u200dKdo je podle Zo\u00da povinen v\u00e9st \u00fa\u010detnictv\u00ed je uvedeno v \u00a71 odst. [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":601,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11,5],"tags":[],"class_list":["post-600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradenstvi","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>Sankce F\u00da za p\u0159estupky p\u0159i veden\u00ed \u00fa\u010detnictv\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=\"Sankce F\u00da za p\u0159estupky p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1kon o \u00fa\u010detnictv\u00ed (d\u00e1le jen \u201eZo\u00da\u201c) definuje, jak\u00fdm zp\u016fsobem a v jak\u00e9m rozsahu m\u00e1 \u00fa\u010detn\u00ed jednotka v\u00e9st sv\u00e9 \u00fa\u010detnictv\u00ed. V p\u0159\u00edpad\u011b, \u017ee se \u00fa\u010detn\u00ed jednotka dopust\u00ed postupu, kter\u00fd nen\u00ed v souladu se z\u00e1konem o \u00fa\u010detnictv\u00ed, m\u016f\u017ee finan\u010dn\u00ed \u00fa\u0159ad vym\u011b\u0159it sankci ve spr\u00e1vn\u00edm \u0159\u00edzen\u00ed. \u200dKdo je podle Zo\u00da povinen v\u00e9st \u00fa\u010detnictv\u00ed je uvedeno v \u00a71 odst. 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