{"id":18390,"date":"2026-01-14T07:00:00","date_gmt":"2026-01-14T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18390"},"modified":"2026-01-09T19:50:17","modified_gmt":"2026-01-09T18:50:17","slug":"jak-uctovat-pokuty-a-uroky-z-prodleni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-pokuty-a-uroky-z-prodleni\/","title":{"rendered":"Jak \u00fa\u010dtovat pokuty a \u00faroky z prodlen\u00ed"},"content":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed sankc\u00ed, tj. pokut za nespln\u011bn\u00ed nepen\u011b\u017eit\u00e9 povinnosti a \u00farok\u016f z\u00a0prodlen\u00ed za nespln\u011bn\u00ed pen\u011b\u017eit\u00e9 povinnosti se v\u00a0p\u0159\u00edpad\u011b povinn\u00e9ho subjektu \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady, zpravidla na \u00fa\u010det 544 \u2013 Smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed (da\u0148ov\u011b uznateln\u00e9 p\u0159i spln\u011bn\u00ed podm\u00ednek dle ZDP) a 545 \u2013 Ostatn\u00ed pokuty a pen\u00e1le (da\u0148ov\u011b neuznateln\u00e9).<\/p>\n

V\u00a0p\u0159\u00edpad\u011b opr\u00e1vn\u011bn\u00e9ho subjektu se \u00fa\u010dtuj\u00ed ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy, zpravidla na \u00fa\u010det 644 \u2013 V\u00fdnosov\u00e9 smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n

\n

Text<\/strong><\/p>\n<\/td>\n

\n

\u010c\u00e1stka (K\u010d)<\/strong><\/p>\n<\/td>\n

\n

MD<\/strong><\/p>\n<\/td>\n

\n

D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n

\n

Smluvn\u00ed pokuta<\/p>\n<\/td>\n

\n

10.000,–<\/p>\n<\/td>\n

\n

544<\/p>\n<\/td>\n

\n

321<\/p>\n<\/td>\n<\/tr>\n

\n

Faktura vystaven\u00e1<\/p>\n<\/td>\n

\n

Smluvn\u00ed \u00farok z\u00a0prodlen\u00ed<\/p>\n<\/td>\n

\n

12.000,–<\/p>\n<\/td>\n

\n

311<\/p>\n<\/td>\n

\n

644<\/p>\n<\/td>\n<\/tr>\n

\n

Intern\u00ed doklad<\/p>\n<\/td>\n

\n

\u00darok z\u00a0prodlen\u00ed od spr\u00e1vce dan\u011b za pozdn\u00ed \u00fahradu<\/p>\n<\/td>\n

\n

5.000,–<\/p>\n<\/td>\n

\n

545<\/p>\n<\/td>\n

\n

34x<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed sankc\u00ed, tj. pokut za nespln\u011bn\u00ed nepen\u011b\u017eit\u00e9 povinnosti a \u00farok\u016f z\u00a0prodlen\u00ed za nespln\u011bn\u00ed pen\u011b\u017eit\u00e9 povinnosti se v\u00a0p\u0159\u00edpad\u011b povinn\u00e9ho subjektu \u00fa\u010dtuj\u00ed na vrub (MD) \u00fa\u010dtov\u00e9 skupiny …<\/p>\n","protected":false},"author":12,"featured_media":18404,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[405,406],"class_list":["post-18390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-nakladu","tag-uctovani-vynosu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18390","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18390"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18390\/revisions"}],"predecessor-version":[{"id":18393,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18390\/revisions\/18393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18404"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}