{"id":19288,"date":"2026-09-24T11:00:52","date_gmt":"2026-09-24T09:00:52","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=19288"},"modified":"2026-09-24T12:40:14","modified_gmt":"2026-09-24T10:40:14","slug":"jak-uctovat-dan-z-pridane-hodnoty","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-dan-z-pridane-hodnoty\/","title":{"rendered":"Jak \u00fa\u010dtovat da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty"},"content":{"rendered":"<p>V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edm\u00fdch dan\u00ed se p\u0159edpis da\u0148ov\u00e9 povinnosti \u00fa\u010dtuje souvzta\u017en\u011b s\u00a0n\u00e1kladov\u00fdm \u00fa\u010dtem 5. \u00fa\u010dtov\u00e9 skupiny. Pokud se jedn\u00e1 o nep\u0159\u00edmou da\u0148, konkr\u00e9tn\u011b da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, da\u0148ov\u00e1 povinnost (vlastn\u00ed da\u0148ov\u00e1 povinnost nebo nadm\u011brn\u00fd odpo\u010det) se \u201evybilancuje\u201c rozvahov\u00fdm zp\u016fsobem souvzta\u017en\u011b s\u00a0\u00fahradou ve vztahu ke spr\u00e1vci dan\u011b.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka (K\u010d)<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f \u00fa\u010detn\u00ed jednotky<\/td>\n<td>61.000,&#8211;<\/td>\n<td>591<\/td>\n<td>341<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Sr\u00e1\u017eka dan\u011b z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/td>\n<td>11.000,&#8211;<\/td>\n<td>331<\/td>\n<td>342<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>\u00dahrada vlastn\u00ed da\u0148ov\u00e9 povinnosti spr\u00e1vci dan\u011b<\/td>\n<td>14.000,&#8211;<\/td>\n<td>343<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>\u00dahrada nadm\u011brn\u00e9ho odpo\u010dtu od spr\u00e1vce dan\u011b<\/td>\n<td>22.000,&#8211;<\/td>\n<td>221<\/td>\n<td>343<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159epis silni\u010dn\u00ed dan\u011b<\/td>\n<td>9.000,&#8211;<\/td>\n<td>531<\/td>\n<td>345<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/td>\n<td>7.000,&#8211;<\/td>\n<td>532<\/td>\n<td>345<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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","protected":false},"excerpt":{"rendered":"<p>V\u00a0p\u0159\u00edpad\u011b p\u0159\u00edm\u00fdch dan\u00ed se p\u0159edpis da\u0148ov\u00e9 povinnosti \u00fa\u010dtuje souvzta\u017en\u011b s\u00a0n\u00e1kladov\u00fdm \u00fa\u010dtem 5. \u00fa\u010dtov\u00e9 skupiny. Pokud se jedn\u00e1 o nep\u0159\u00edmou da\u0148, konkr\u00e9tn\u011b da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty, da\u0148ov\u00e1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":19291,"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":[362],"class_list":["post-19288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19288","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=19288"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19288\/revisions"}],"predecessor-version":[{"id":19290,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/19288\/revisions\/19290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/19291"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=19288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=19288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=19288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}