{"id":15251,"date":"2024-08-19T07:00:00","date_gmt":"2024-08-19T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15251"},"modified":"2024-10-07T12:24:35","modified_gmt":"2024-10-07T10:24:35","slug":"jak-spravne-fakturovat-a-jake-jsou-nejcastejsi-chyby-pri-vystavovani-faktur","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-spravne-fakturovat-a-jake-jsou-nejcastejsi-chyby-pri-vystavovani-faktur\/","title":{"rendered":"Jak spr\u00e1vn\u011b fakturovat a jak\u00e9 jsou nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i vystavov\u00e1n\u00ed faktur?"},"content":{"rendered":"<p>Aby v\u0161ak faktura opravdu byla \u00fa\u010detn\u00edm dokladem, mus\u00ed spl\u0148ovat n\u011bkolik podm\u00ednek. Proto se pod\u00edvejte, jak si s tvorbou faktur poradit a <strong>na co si d\u00e1t pozor<\/strong>.<\/p>\n<h2>Co je faktura<\/h2>\n<p>Faktura je v podstat\u011b \u00fa\u010det, kter\u00fd z\u00e1kazn\u00edk\u016fm vystav\u00edte za dodan\u00e9 zbo\u017e\u00ed nebo slu\u017eby. A kter\u00fd \u0159\u00edk\u00e1, <strong>jakou \u010d\u00e1stku a v jak\u00e9m term\u00ednu<\/strong> v\u00e1m maj\u00ed zaplatit.<\/p>\n<p>V praxi je m\u016f\u017eeme rozd\u011blit do<strong> dvou hlavn\u00edch skupin<\/strong>. A to na:<\/p>\n<ul>\n<li>vydan\u00e9 faktury \u2013 tedy doklady, kter\u00e9 vystavujete sv\u00fdm klient\u016fm;<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zauctovani-prijate-faktury\/\">p\u0159ijat\u00e9 faktury<\/a> \u2013 doklady, kter\u00e9 dost\u00e1v\u00e1te od dodavatel\u016f.<\/li>\n<\/ul>\n<p>V tomto \u010dl\u00e1nku se zam\u011b\u0159\u00edme na prvn\u00ed kategorii.<\/p>\n<h2>Druhy faktur<\/h2>\n<p>P\u0159i vystavov\u00e1n\u00ed faktur si nejprve mus\u00edte ujasnit, jak\u00fd<strong> typ dokladu<\/strong> chcete vytvo\u0159it. Existuje toti\u017e n\u011bkolik druh\u016f faktur.<\/p>\n<ul>\n<li>\u0158\u00e1dn\u00e1 faktura<\/li>\n<li>Z\u00e1lohov\u00e1 faktura<\/li>\n<li>Proforma faktura<\/li>\n<li>Vy\u00fa\u010dtovac\u00ed faktura<\/li>\n<\/ul>\n<h3>\u0158\u00e1dn\u00e1 faktura<\/h3>\n<p>\u0158\u00e1dn\u00e1 faktura je z\u00e1kladn\u00edm typem faktury. Klientovi ji doru\u010d\u00edte <strong>po dod\u00e1n\u00ed zbo\u017e\u00ed \u010di slu\u017eeb<\/strong> \u2013 p\u0159\u00edpadn\u011b ji m\u016f\u017eete p\u0159edat i se zbo\u017e\u00edm.<\/p>\n<p>Odb\u011brateli ukl\u00e1d\u00e1 povinnost v dan\u00e9m term\u00ednu zaplatit.<\/p>\n<p>Krom\u011b toho tak\u00e9 <strong>vstupuje do <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\"><strong>\u00fa\u010detnictv\u00ed<\/strong><\/a>.<\/p>\n<h3>Z\u00e1lohov\u00e1 faktura<\/h3>\n<p>Pokud od klienta chcete<strong> \u010d\u00e1st pen\u011bz p\u0159edem<\/strong>, vystavte mu nejprve <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-na-vystaveni-zalohove-faktury-spravne-vyuctovani-zaloh-a-odvod-dph\/\">z\u00e1lohovou fakturu<\/a>. Z\u00edsk\u00e1te tak prost\u0159edky nap\u0159\u00edklad na n\u00e1kup pot\u0159ebn\u00e9ho materi\u00e1lu.<\/p>\n<p>Slu\u017eby nebo zbo\u017e\u00ed obvykle<strong> dod\u00e1v\u00e1te a\u017e pot\u00e9, co klient z\u00e1lohu uhrad\u00ed<\/strong>.<\/p>\n<p>Z\u00e1lohov\u00fdch faktur m\u016f\u017eete vystavit i n\u011bkolik, a reagovat tak na postup prac\u00ed.<\/p>\n<p>Z\u00e1lohov\u00e1 faktura ale <strong>nen\u00ed \u00fa\u010detn\u00edm ani da\u0148ov\u00fdm dokladem<\/strong>. Nevstupuje tedy do \u00fa\u010detnictv\u00ed.<\/p>\n<h3>Proforma faktura<\/h3>\n<p>Proforma faktura je podobn\u00e1 z\u00e1lohov\u00e9 faktu\u0159e. V tomto p\u0159\u00edpad\u011b ale \u017e\u00e1d\u00e1te o <strong>zaplacen\u00ed pln\u00e9 ceny p\u0159edem<\/strong>.<\/p>\n<p>Tak\u00e9 o proforma faktu\u0159e plat\u00ed, \u017ee<strong> nen\u00ed \u00fa\u010detn\u00edm ani da\u0148ov\u00fdm dokladem<\/strong> a nevstupuje do \u00fa\u010detnictv\u00ed.<\/p>\n<h3>Vy\u00fa\u010dtovac\u00ed faktura<\/h3>\n<p>Pokud vyu\u017e\u00edv\u00e1te z\u00e1lohov\u00e9 a proforma faktury, je pro v\u00e1s d\u016fle\u017eit\u00e1 tak\u00e9 vy\u00fa\u010dtovac\u00ed faktura. Zohledn\u00edte v n\u00ed toti\u017e<strong> d\u0159\u00edve zaplacen\u00e9 z\u00e1lohy<\/strong>.<\/p>\n<p>Klientovi ji vystav\u00edte <strong>po dod\u00e1n\u00ed slu\u017eeb nebo zbo\u017e\u00ed <\/strong>a uvedete v n\u00ed:<\/p>\n<ul>\n<li>jakou \u010d\u00e1stku u\u017e uhradil<\/li>\n<li>a kolik mus\u00ed doplatit (i kdyby to bylo 0 K\u010d, ve vy\u00fa\u010dtovac\u00ed faktu\u0159e to mus\u00edte uv\u00e9st).<\/li>\n<\/ul>\n<p>Tento doklad u\u017e <strong>vstupuje do \u00fa\u010detnictv\u00ed<\/strong>. Mus\u00ed tedy spl\u0148ovat i dal\u0161\u00ed n\u00e1le\u017eitosti faktury.<\/p>\n<h2>Jak\u00e9 jsou n\u00e1le\u017eitosti faktury<\/h2>\n<p>Faktura mus\u00ed ze z\u00e1kona obsahovat \u0159adu \u00fadaj\u016f. Konkr\u00e9tn\u00ed n\u00e1le\u017eitosti z\u00e1vis\u00ed na tom, jestli <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/platce-nebo-neplatce-dph-co-si-jako-podnikatel-zvolit\/\">jste, nebo nejste pl\u00e1tce DPH<\/a>, p\u0159\u00edpadn\u011b zda jako nepl\u00e1tce DPH vedete \u00fa\u010detnictv\u00ed.<\/p>\n<p>N\u011bkter\u00e9 podm\u00ednky jsou ale ve v\u0161ech p\u0159\u00edpadech <strong>stejn\u00e9<\/strong>.<\/p>\n<p>Faktura <strong>mus\u00ed obsahovat<\/strong>:<\/p>\n<ul>\n<li><strong>identifikaci dodavatele<\/strong> \u2013 tedy n\u00e1zev va\u0161\u00ed firmy nebo va\u0161e jm\u00e9no a p\u0159\u00edjmen\u00ed (u OSV\u010c),<\/li>\n<li><strong>s\u00eddlo OSV\u010c nebo firmy<\/strong> \u2013 va\u0161e faktura\u010dn\u00ed adresa,<\/li>\n<li><strong>va\u0161e I\u010c<\/strong>,<\/li>\n<li><strong>ozna\u010den\u00ed registru<\/strong>, ve kter\u00e9m jste jako podnikatel\u00e9 zapsan\u00ed \u2013 nap\u0159\u00edklad obchodn\u00ed \u010di \u017eivnostensk\u00fd rejst\u0159\u00edk.<\/li>\n<\/ul>\n<p>Abyste na nic z toho nezapomn\u011bli, vyu\u017eijte k fakturaci online faktura\u010dn\u00ed slu\u017ebu nebo <a href=\"https:\/\/money.cz\/\"><strong>\u00fa\u010detn\u00ed program<\/strong><\/a><strong>, kter\u00fd v\u0161e pohl\u00edd\u00e1 z v\u00e1s<\/strong>.<\/p>\n<h2>Pravidla pro vystaven\u00ed faktur pl\u00e1tcem a nepl\u00e1tcem DPH<\/h2>\n<p>Pokud pat\u0159\u00edte mezi <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/platce-nebo-neplatce-dph-co-si-jako-podnikatel-zvolit\/\"><strong>nepl\u00e1tce DPH<\/strong><\/a><strong>, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed<\/strong> (m\u00e1te nap\u0159\u00edklad da\u0148ovou evidenci nebo uplat\u0148ujete v\u00fddaje procentem z p\u0159\u00edjm\u016f), dal\u0161\u00ed \u00fadaje u\u017e na faktur\u00e1ch uv\u00e1d\u011bt nemus\u00edte. Z\u00e1kon v\u00e1m to nenakazuje.<\/p>\n<p>P\u0159esto <strong>je lep\u0161\u00ed uv\u00e9st<\/strong> nap\u0159\u00edklad:<\/p>\n<ul>\n<li>\u010d\u00edslo faktury,<\/li>\n<li>z\u00e1kladn\u00ed informace o dodan\u00e9m zbo\u017e\u00ed \u010di slu\u017eb\u00e1ch,<\/li>\n<li>fakturovanou \u010d\u00e1stku,<\/li>\n<li>datum vystaven\u00ed,<\/li>\n<li>platebn\u00ed \u00fadaje<\/li>\n<li>nebo \u00fadaje o odb\u011brateli.<\/li>\n<\/ul>\n<h3>Nepl\u00e1tci DPH, kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed<\/h3>\n<p>Nepl\u00e1tci DPH, kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed, <strong>mus\u00ed povinn\u011b uv\u00e9st<\/strong>:<\/p>\n<ul>\n<li>popis dodan\u00e9ho zbo\u017e\u00ed \u010di slu\u017eeb,<\/li>\n<li>fakturovanou \u010d\u00e1stku (celkov\u011b nebo rozepsanou na m\u011brn\u00e9 jednotky a jejich mno\u017estv\u00ed),<\/li>\n<li>datum vystaven\u00ed faktury<\/li>\n<li>a pr\u00e1vnick\u00e9 osoby musej\u00ed uv\u00e9st tak\u00e9 \u00fadaj o z\u00e1pisu v\u010detn\u011b odd\u00edlu a vlo\u017eky.<\/li>\n<\/ul>\n<h3>Pl\u00e1tci DPH<\/h3>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">Pl\u00e1tci DPH<\/a> musej\u00ed <strong>k z\u00e1kladn\u00edm n\u00e1le\u017eitostem faktur p\u0159idat<\/strong>:<\/p>\n<ul>\n<li>\u00fadaj o z\u00e1pisu v\u010detn\u011b odd\u00edlu a vlo\u017eky (u pr\u00e1vnick\u00fdch osob),<\/li>\n<li>sv\u00e9 DI\u010c jako dodavatele,<\/li>\n<li>DI\u010c odb\u011bratele (pokud je pl\u00e1tcem DPH),<\/li>\n<li>datum vystaven\u00ed faktury,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/\">datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/a> (pokud se li\u0161\u00ed od data vystaven\u00ed dokladu) \u2013 v\u011bt\u0161inou je to den dod\u00e1n\u00ed zbo\u017e\u00ed nebo slu\u017eby \u010di p\u0159ijet\u00ed platby,<\/li>\n<li>rozsah a druh dod\u00e1van\u00e9 slu\u017eby nebo mno\u017estv\u00ed a druh dod\u00e1van\u00e9ho v\u00fdrobku,<\/li>\n<li>z\u00e1klad dan\u011b,<\/li>\n<li>sazbu dan\u011b<\/li>\n<li>a v\u00fd\u0161i dan\u011b v \u010desk\u00e9 m\u011bn\u011b.<\/li>\n<\/ul>\n<p>Pokud je pln\u011bn\u00ed <strong>osvobozen\u00e9 od dan\u011b<\/strong> nebo ji p\u0159izn\u00e1v\u00e1 odb\u011bratel, sazbu ani v\u00fd\u0161i dan\u011b uv\u00e1d\u011bt nemus\u00edte.<\/p>\n<p>V n\u011bkter\u00fdch p\u0159\u00edpadech mus\u00edte na fakturu uv\u00e9st tak\u00e9 informace o:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-nebo-reverse-charge-co-to-je\/\"><strong>P\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/strong><\/a> \u2013 t\u00fdk\u00e1 se to p\u0159\u00edpad\u016f, kdy DPH plat\u00ed odb\u011bratel. Typicky p\u0159i dod\u00e1v\u00e1n\u00ed zbo\u017e\u00ed nebo slu\u017eeb do jin\u00e9 zem\u011b Evropsk\u00e9 unie.<\/li>\n<li><strong>Dod\u00e1n\u00ed osvobozen\u00e9m od dan\u011b<\/strong> \u2013 pokud fakturujete do zem\u011b EU bez DPH.<\/li>\n<li><strong>Zvl\u00e1\u0161tn\u00edm re\u017eimu podle \u00a7 89 z\u00e1kona o DPH pro zdan\u011bn\u00ed p\u0159ir\u00e1\u017eky<\/strong> \u2013 uv\u00e1d\u011bj\u00ed ho cestovn\u00ed kancel\u00e1\u0159e, kter\u00e9 klient\u016fm poskytuj\u00ed slu\u017eby od jin\u00fdch dodavatel\u016f (nap\u0159\u00edklad dopravn\u00edch spole\u010dnost\u00ed) a da\u0148ov\u00e9 pln\u011bn\u00ed se vztahuje pouze na p\u0159ir\u00e1\u017eku k p\u016fvodn\u00ed cen\u011b.<\/li>\n<li><strong>Zvl\u00e1\u0161tn\u00edm re\u017eimu podle \u00a7 90 z\u00e1kona o DPH pro zdan\u011bn\u00ed p\u0159ir\u00e1\u017eky<\/strong> \u2013 plat\u00ed pro obchodn\u00edky s pou\u017eit\u00fdm zbo\u017e\u00edm, um\u011bleck\u00fdmi d\u00edly, sb\u011bratelsk\u00fdmi p\u0159edm\u011bty a staro\u017eitnostmi. P\u0159i obchodov\u00e1n\u00ed s takov\u00fdm zbo\u017e\u00edm pl\u00e1tce DPH zda\u0148uje pouze rozd\u00edl mezi n\u00e1kupn\u00ed a prodejn\u00ed cenou.<\/li>\n<\/ul>\n<figure id=\"attachment_15253\" aria-describedby=\"caption-attachment-15253\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15253\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240.jpg\" alt=\"Faktura mus\u00ed spl\u0148ovat \u0159adu n\u00e1le\u017eitost\u00ed, kter\u00e9 si li\u0161\u00ed nap\u0159\u00edklad podle toho, zda jste nebo nejste pl\u00e1tcem DPH.\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/08\/pexels-mikhail-nilov-8297240-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-15253\" class=\"wp-caption-text\">Faktura mus\u00ed spl\u0148ovat \u0159adu n\u00e1le\u017eitost\u00ed, kter\u00e9 si li\u0161\u00ed nap\u0159\u00edklad podle toho, zda jste nebo nejste pl\u00e1tcem DPH.<\/figcaption><\/figure>\n<h2>Jak\u00e9 uv\u00e9st datum splatnosti faktury<\/h2>\n<p>Pravd\u011bpodobn\u011b jste si v\u0161imli, \u017ee mezi <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/by-mela-obsahovat-faktura-zalezi-tom-jestli-platce-dph\/\">n\u00e1le\u017eitostmi faktury<\/a> nezmi\u0148ujeme datum splatnosti. Z\u00e1kon v\u00e1s toti\u017e <strong>nenut\u00ed tento \u00fadaj uv\u00e1d\u011bt<\/strong>.<\/p>\n<p>Kdy\u017e na dokladu nen\u00ed, znamen\u00e1 to, \u017ee:<\/p>\n<ul>\n<li>splatnost je <strong>30 dn\u00ed<\/strong> <strong>od dod\u00e1n\u00ed zbo\u017e\u00ed<\/strong> \u010di slu\u017eeb nebo od doru\u010den\u00ed faktury.<\/li>\n<\/ul>\n<p>Tuto lh\u016ftu <strong>stanovuje <\/strong><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89\" target=\"_blank\" rel=\"noopener\"><strong>ob\u010dansk\u00fd z\u00e1kon\u00edk<\/strong><\/a>.<\/p>\n<p>Pokud je to pro v\u00e1s moc, jednodu\u0161e na faktu\u0159e uve\u010fte krat\u0161\u00ed splatnost. Typicky to <strong>b\u00fdv\u00e1 14 dn\u00ed<\/strong>.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b ale nezapome\u0148te term\u00edn na faktu\u0159e uv\u00e9st. P\u0159i <a href=\"https:\/\/money.cz\/vlastnosti\/fakturace-s3\/\">fakturaci v Money S3<\/a> v\u00e1m na\u0161t\u011bst\u00ed nic takov\u00e9ho nehroz\u00ed. Sta\u010d\u00ed <strong>p\u0159ipravit \u0161ablonu faktury<\/strong>, ve kter\u00e9 nastav\u00edte pot\u0159ebnou dobu splatnosti. Tato doba se pak automaticky objev\u00ed na v\u0161ech vydan\u00fdch faktur\u00e1ch.<\/p>\n<p>Samoz\u0159ejm\u011b ji m\u016f\u017eete <strong>kdykoliv upravit<\/strong>.<\/p>\n<p>Z\u00e1kon stanovuje tak\u00e9 <strong>maxim\u00e1ln\u00ed splatnost faktury, kter\u00e1 je 60 dn\u00ed<\/strong>. P\u0159ekro\u010dit ji m\u016f\u017eete jen v ojedin\u011bl\u00fdch p\u0159\u00edpadech \u2013 pokud to pro v\u00e1s jako v\u011b\u0159itele nebude \u201ehrub\u011b nespravedliv\u00e9\u201c.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15251\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Za\u010dn\u011bte podnik\u00e1n\u00ed bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S3\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15251\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Pravidla \u010d\u00edslov\u00e1n\u00ed faktur<\/h2>\n<p>Fakturu tak\u00e9 mus\u00edte jasn\u011b ozna\u010dit. P\u0159esn\u00e1 pravidla ale <strong>z\u00e1kon nestanovuje<\/strong>.<\/p>\n<p>D\u016fle\u017eit\u00e9 je, abyste v dokladech m\u011bli <strong>po\u0159\u00e1dek a p\u0159ehled<\/strong>. Jak kv\u016fli sob\u011b, tak pro p\u0159\u00edpad kontroly z finan\u010dn\u00edho \u00fa\u0159adu.<\/p>\n<p>Ide\u00e1ln\u00ed je proto stanovit jasn\u00fd <strong>syst\u00e9m, kter\u00fd budete dodr\u017eovat<\/strong>. Obvykl\u00e1 je nap\u0159\u00edklad kombinace aktu\u00e1ln\u00edho data a po\u0159adov\u00e9ho \u010d\u00edsla faktury.<\/p>\n<p>Nap\u0159\u00edklad 20240500915, kdy:<\/p>\n<ul>\n<li>\u00favodn\u00ed \u010dty\u0159i \u010d\u00edsla <strong>ozna\u010duj\u00ed rok<\/strong> \u2013 2024<\/li>\n<li>n\u00e1sleduj\u00edc\u00ed dv\u011b \u010d\u00edslice <strong>ur\u010duj\u00ed m\u011bs\u00edc<\/strong> \u2013 05<\/li>\n<li>a posledn\u00ed \u010d\u00edsla <strong>po\u0159ad\u00ed faktury v dan\u00e9m roce<\/strong> \u2013 00915.<\/li>\n<\/ul>\n<p>D\u00edky tomu snadno dohled\u00e1te faktury z jednotliv\u00fdch let a p\u0159i\u0159ad\u00edte je ke konkr\u00e9tn\u00edm transakc\u00edm.<\/p>\n<p>\u010c\u00edslo faktury je vhodn\u00e9 <strong>doplnit tak\u00e9 o p\u00edsmenn\u00e9 ozna\u010den\u00ed<\/strong>. Rozli\u0161\u00edte tak nap\u0159\u00edklad \u0159\u00e1dn\u00e9, z\u00e1lohov\u00e9 a vy\u00fa\u010dtovac\u00ed faktury.<\/p>\n<p>Dejte si pozor, abyste p\u0159i tvorb\u011b faktury na \u010d\u00edslov\u00e1n\u00ed nezapomn\u011bli. Nebo abyste nep\u0159eskakovali. M\u016f\u017ee to p\u016fsobit podez\u0159ele \u2013 a motivovat finan\u010dn\u00ed \u00fa\u0159ad ke kontrole va\u0161eho podnik\u00e1n\u00ed.<\/p>\n<p>Podobn\u00e9 p\u0159\u00edpady hroz\u00ed, kdy\u017e vystavujete faktury ve Wordu a mus\u00edte v\u0161e dopl\u0148ovat ru\u010dn\u011b. Bezpe\u010dn\u011bj\u0161\u00ed je proto pou\u017e\u00edt faktura\u010dn\u00ed nebo \u00fa\u010detn\u00ed program. Sami v n\u011bm nastav\u00edte syst\u00e9m \u010d\u00edslov\u00e1n\u00ed a software pak <strong>doklad\u016fm p\u0159i\u0159azuje \u010d\u00edsla automaticky<\/strong>.<\/p>\n<h2>Jak na zaokrouhlov\u00e1n\u00ed faktur<\/h2>\n<p>P\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/vystavene-faktury-a-jejich-uctovani-4-zasady-a-pravidla-bez-kterych-se-neobejdete\/\">vystavov\u00e1n\u00ed faktur<\/a> myslete tak\u00e9 na zaokrouhlov\u00e1n\u00ed. Setk\u00e1te se s n\u00edm <strong>p\u0159i <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-rijna-2019-plati-novy-zpusob-vypoctu-dph-postupovat-krok-za-krokem\/\"><strong>v\u00fdpo\u010dtu DPH<\/strong><\/a>.<\/p>\n<p>Aktu\u00e1ln\u011b v \u010cesku plat\u00ed <strong>dv\u011b hladiny DPH<\/strong>:<\/p>\n<ul>\n<li>z\u00e1kladn\u00ed \u2013 21 %<\/li>\n<li>a sn\u00ed\u017een\u00e1 \u2013 12 %.<\/li>\n<\/ul>\n<p>I kdy\u017e je tedy uskute\u010dn\u011bn\u00e9 pln\u011bn\u00ed bez dan\u011b zaokrouhlen\u00e9, nap\u0159\u00edklad 190 K\u010d, p\u0159i zapo\u010dten\u00ed DPH u\u017e to platit nemus\u00ed. Nap\u0159\u00edklad u zm\u00edn\u011bn\u00e9 \u010d\u00e1stky je z\u00e1kladn\u00ed DPH 39,90 K\u010d.<\/p>\n<p>Po zapo\u010dten\u00ed dan\u011b se tak dostanete na sumu 229,90 K\u010d.<\/p>\n<p>Pokud tuto \u010d\u00e1stku zaokrouhlujete (u hotovostn\u00edch plateb je to nutnost), mus\u00edte se vypo\u0159\u00e1dat i s <strong>DPH u rozd\u00edlu, kter\u00fd vznikl zaokrouhlen\u00edm faktury<\/strong>.<\/p>\n<p>Od roku 2021 p\u0159itom plat\u00ed, \u017ee tento rozd\u00edl se do z\u00e1kladu dan\u011b <strong>nezapo\u010d\u00edt\u00e1v\u00e1<\/strong>.<\/p>\n<h2>Chyby p\u0159i fakturaci do zahrani\u010d\u00ed<\/h2>\n<p>Specifickou oblast\u00ed je tak\u00e9 fakturace do zahrani\u010d\u00ed. Podnikatel\u00e9, kte\u0159\u00ed jsou z\u00e1rove\u0148 pl\u00e1tci DPH, toti\u017e vstupuj\u00ed do <strong>re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/strong>.<\/p>\n<p>Znamen\u00e1 to, \u017ee <strong>DPH hrad\u00ed odb\u011bratel<\/strong>.<\/p>\n<p>Ov\u0161em pozor \u2013 n\u011bkdy se st\u00e1v\u00e1, \u017ee podnikatel\u00e9 tuto informaci na fakturu nenap\u00ed\u0161ou. To je chyba. V takov\u00fdch p\u0159\u00edpadech mus\u00edte v\u017edy uv\u00e9st, \u017ee<strong> da\u0148 odv\u00e1d\u00ed z\u00e1kazn\u00edk v\u202fr\u00e1mci p\u0159enesen\u00e9ho re\u017eimu<\/strong>.<\/p>\n<p>Pokud jste nepl\u00e1tce DPH a fakturujete do EU, mus\u00edte se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/identifikovana-osoba\/\"><strong>zaregistrovat jako identifikovan\u00e1 osoba<\/strong><\/a>. N\u00e1sledn\u011b p\u0159iprav\u00edte podobnou fakturu jako pl\u00e1tci DPH. Sazbu DPH ale neuv\u00e1d\u00edte \u2013 op\u011bt ji hrad\u00ed odb\u011bratel.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/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>Jak\u00e9 programy vyu\u017e\u00edt pro tvorbu faktur<\/h2>\n<p>S tvorbou faktur souvis\u00ed <strong>\u0159ada \u00fadaj\u016f a povinnost\u00ed<\/strong>, na kter\u00e9 mus\u00edte myslet. Li\u0161\u00ed se podle toho, zda:<\/p>\n<ul>\n<li>jste pl\u00e1tce nebo nepl\u00e1tce DPH,<\/li>\n<li>vedete \u00fa\u010detnictv\u00ed,<\/li>\n<li>fakturujete do \u010cR nebo do zahrani\u010d\u00ed<\/li>\n<li>nebo nap\u0159\u00edklad jak\u00fd typ faktury vystavujete.<\/li>\n<\/ul>\n<p>Myslet na v\u0161echno nen\u00ed lehk\u00e9. Proto je lep\u0161\u00ed vz\u00edt si <strong>na pomoc specializovan\u00fd software<\/strong>.<\/p>\n<p>Men\u0161\u00ed \u017eivnostn\u00edci si \u010dasto <strong>vysta\u010d\u00ed s online fakturac\u00ed<\/strong>, jakou nab\u00edz\u00ed nap\u0159\u00edklad <a href=\"https:\/\/www.idoklad.cz\/\" target=\"_blank\" rel=\"noopener\">iDoklad<\/a>. Z\u00e1kladn\u00ed funkce p\u0159itom z\u00edskaj\u00ed zdarma.<\/p>\n<p>Pokud ale pot\u0159ebujete krom\u011b faktur <strong>\u0159e\u0161it i dal\u0161\u00ed agendy<\/strong>, je lep\u0161\u00ed s\u00e1hnout po <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm programu Money S3<\/a>.<\/p>\n<p>Nab\u00edz\u00ed n\u00e1stroje nap\u0159\u00edklad pro:<\/p>\n<ul>\n<li>evidenci sklad\u016f a skladov\u00e9 hospod\u00e1\u0159stv\u00ed,<\/li>\n<li>da\u0148ovou evidenci,<\/li>\n<li>podvojn\u00e9 \u00fa\u010detnictv\u00ed,<\/li>\n<li>anal\u00fdzu prodejnosti a reporting<\/li>\n<li>nebo nap\u0159\u00edklad pro spr\u00e1vu e-shop\u016f a maloobchodn\u00ed prodej.<\/li>\n<\/ul>\n<p>Samoz\u0159ejm\u011b se postar\u00e1 tak\u00e9 o to, aby <strong>na va\u0161ich faktur\u00e1ch nic nechyb\u011blo<\/strong>. V\u011bt\u0161inu \u00fadaj\u016f nav\u00edc dopln\u00ed automaticky.<\/p>\n<p>D\u00edky tomu bude tvorba faktur mnohem rychlej\u0161\u00ed. A hlavn\u011b <strong>bez zbyte\u010dn\u00fdch chyb<\/strong>!<\/p>\n<p><strong>Money S3<\/strong> si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">zdarma vyzkou\u0161\u00edte<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1n\u00ed jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aby v\u0161ak faktura opravdu byla \u00fa\u010detn\u00edm dokladem, mus\u00ed spl\u0148ovat n\u011bkolik podm\u00ednek. Proto se pod\u00edvejte, jak si s tvorbou faktur poradit a na co si d\u00e1t &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15252,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[168,381,372],"class_list":["post-15251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-fakturace","tag-fakturace-v-money-s3","tag-funkce-ucetniho-programu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15251"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15251\/revisions"}],"predecessor-version":[{"id":15671,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15251\/revisions\/15671"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15252"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}