{"id":2576,"date":"2026-01-16T10:41:20","date_gmt":"2026-01-16T09:41:20","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-odepsat-pohledavku-kterou-vam-odberatel-nechce-zaplatit\/"},"modified":"2026-01-16T10:41:21","modified_gmt":"2026-01-16T09:41:21","slug":"jak-odepsat-pohledavku-kterou-vam-odberatel-nechce-zaplatit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-odepsat-pohledavku-kterou-vam-odberatel-nechce-zaplatit\/","title":{"rendered":"Jak odepsat pohled\u00e1vku, kterou v\u00e1m odb\u011bratel nechce zaplatit"},"content":{"rendered":"<p>Zkus\u00edme-li se zamyslet nad definic\u00ed nedobytn\u00e9 pohled\u00e1vky, m\u016f\u017eeme \u0159\u00edci, \u017ee se jedn\u00e1 o pohled\u00e1vku, kterou n\u00e1m odb\u011bratel st\u00e1le dlu\u017e\u00ed, i kdy\u017e jsme ji\u017e vy\u010derpali prakticky v\u0161echny mo\u017enosti, jak pohled\u00e1vku prom\u011bnit v\u00a0pen\u00edze. A to v\u010detn\u011b pr\u00e1vn\u00edho vym\u00e1h\u00e1n\u00ed.<\/p>\n<p>Pokud m\u00e1me ve sv\u00e9m \u00fa\u010detnictv\u00ed evidovanou fakturu vydanou po lh\u016ft\u011b splatnosti, je velmi praktick\u00e9, v\u011bnovat t\u00e9to pohled\u00e1vce na\u0161i pozornost. P\u0159\u00edpadn\u011b se zamyslet nad t\u00edm, zda nenastal okam\u017eik tuto pohled\u00e1vku odepsat. D\u016fvod\u016f je v\u00edce.<\/p>\n<h2>Pro\u010d \u0159e\u0161it nedobytn\u00e9 pohled\u00e1vky<\/h2>\n<p>Samoz\u0159ejm\u011b naprosto z\u00e1sadn\u00ed je skute\u010dnost, \u017ee pokud nem\u00e1me uhrazenou fakturu vydanou, m\u016f\u017eeme se dostat do <strong>druhotn\u00e9 platebn\u00ed neschopnosti<\/strong>. Lidov\u011b \u0159e\u010deno \u2013 nebudeme m\u00edt dostatek financ\u00ed na \u00fahradu sv\u00fdch dluh\u016f. D\u016fsledky &#8211; v\u00a0podob\u011b insolven\u010dn\u00edho \u010di exeku\u010dn\u00edho \u0159\u00edzen\u00ed &#8211; m\u016f\u017eou b\u00fdt nep\u0159\u00edjemn\u00e9.<\/p>\n<p>Takt\u00e9\u017e <strong>da\u0148ov\u00e9 souvislosti u nedobytn\u00e9 pohled\u00e1vky nejsou p\u0159\u00edzniv\u00e9<\/strong>. Ji\u017e p\u0159i vystaven\u00ed faktury mus\u00ed standardn\u011b pl\u00e1tce odv\u00e9st DPH, no a s\u00a0ur\u010dit\u00fdm \u010dasov\u00fdm odstupem se tak\u00e9 \u201ep\u0159ihl\u00e1s\u00ed\u201c\u00a0 da\u0148 z\u00a0p\u0159\u00edjm\u016f. Pokud tedy nem\u00e1me fakturu uhrazenou, dan\u011b mus\u00edme zaplatit z \u201evlastn\u00ed kapsy\u201c.<\/p>\n<p>Budeme-li ve sv\u00e9m \u00fa\u010detnictv\u00ed evidovat nedobytnou pohled\u00e1vku, kter\u00e1 je ji\u017e dlouhou dobu po splatnosti, doch\u00e1z\u00ed ke <strong>zkreslov\u00e1n\u00ed \u00fa\u010detn\u00edch v\u00fdkaz\u016f<\/strong> \u2013 konkr\u00e9tn\u011b rozvahy. M\u016f\u017eeme t\u00edm uv\u00e9st v\u00a0omyl t\u0159et\u00ed stranu nap\u0159. banku, p\u0159i \u017e\u00e1d\u00e1n\u00ed o \u00fav\u011br.<\/p>\n<p>V\u00a0neposledn\u00ed \u0159ad\u011b je zde <strong>\u00fahel pohledu statut\u00e1rn\u00edho z\u00e1stupce \u2013 v\u00a0praxi se jedn\u00e1 nej\u010dast\u011bji o jednatele<\/strong>. Jednatel mus\u00ed jednat s\u00a0p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e. Pokud by se jednatel nezab\u00fdval nedobytn\u00fdmi pohled\u00e1vkami, doch\u00e1z\u00ed u n\u011bj k\u00a0z\u00e1va\u017en\u00e9mu poru\u0161en\u00ed sv\u00fdch z\u00e1konn\u00fdch povinnost\u00ed.<\/p>\n<h2>\u00da\u010detn\u00ed pohled<\/h2>\n<p>\u00da\u010detn\u00ed p\u0159edpisy vy\u017eaduj\u00ed \u2013 v\u00a0obecn\u00e9 rovin\u011b &#8211; po \u00fa\u010detn\u00edch jednotk\u00e1ch, aby <strong>\u00fa\u010detn\u00ed v\u00fdkazy d\u00e1valy v\u011brn\u00fd a poctiv\u00fd obraz o majetku a dluz\u00edch a o celkov\u00e9 finan\u010dn\u00ed situaci \u00fa\u010detn\u00ed jednotky<\/strong>.<\/p>\n<h3>\u00da\u010detn\u00ed opravn\u00e9 polo\u017eky<\/h3>\n<p>Po\u017eadavek na v\u011brn\u00fd a poctiv\u00fd obraz \u00fa\u010detnictv\u00ed dopad\u00e1 tak\u00e9 na n\u00e1mi zkoumanou problematiku evidovan\u00e9 nedobytn\u00e9 pohled\u00e1vky v\u00a0na\u0161em \u00fa\u010detnictv\u00ed. Pro tyto \u00fa\u010dely hovo\u0159\u00ed \u00fa\u010detn\u00ed p\u0159edpisy o tzv. opravn\u00e9 polo\u017ece.<\/p>\n<p><strong>Opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce<\/strong> m\u00e1 za \u00fakol vyj\u00e1d\u0159it <strong>p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky. <\/strong>Jin\u00fdmi slovy m\u00e1 vyj\u00e1d\u0159it, \u017ee p\u016fvodn\u00ed hodnota pohled\u00e1vky je d\u00edky jej\u00ed nedobytnosti sn\u00ed\u017eena a to pr\u00e1v\u011b o hodnotu vytvo\u0159en\u00e9 opravn\u00e9 polo\u017eky.<\/p>\n<p>Opravn\u00e1 polo\u017eka se vykazuje z\u00e1porn\u011b na stran\u011b aktiv a sou\u010dasn\u011b s\u00a0jej\u00edm vytvo\u0159en\u00edm doch\u00e1z\u00ed ke sn\u00ed\u017een\u00ed v\u00fdsledku hospoda\u0159en\u00ed. <strong>Tvorba a rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m je pln\u011b v\u00a0kompetenci \u00fa\u010detn\u00ed jednotky.<\/strong><\/p>\n<p>Velmi d\u016fle\u017eit\u00e9 je uv\u011bdomit si, \u017ee <strong>jak tvorba tak rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) \u00fa\u010detn\u00edch opravn\u00fdch polo\u017eek nem\u00e1 vliv na z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f!<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-7134\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/01\/trent-erwin-UgA3Xvi3SkA-unsplash-1024x684.jpg\" alt=\"\" width=\"1024\" height=\"684\" \/><\/p>\n<p><strong>P\u0159\u00edklad 1<\/strong><\/p>\n<p>Spole\u010dnost Alfa s.r.o. poskytla slu\u017eby\u00a0 v\u00a0hodnot\u011b 100, a proto\u017ee faktura nebyla uhrazena ani po 180 dnech po splatnosti vytvo\u0159ila k\u00a0rozvahov\u00e9mu dni \u00fa\u010detn\u00ed opravnou polo\u017eku ve v\u00fd\u0161i 50.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura vydan\u00e1 za poskytnut\u00ed slu\u017eby<\/td>\n<td>100<\/td>\n<td>311\/602<\/td>\n<\/tr>\n<tr>\n<td>Opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce<\/td>\n<td>50<\/td>\n<td>559\/391<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tvorba opravn\u00e9 polo\u017eky nesn\u00ed\u017e\u00ed da\u0148ov\u00fd z\u00e1klad pro da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h3>\u00da\u010detn\u00ed odpis pohled\u00e1vky<\/h3>\n<p>Zat\u00edmco opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce vyjad\u0159uje p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vky, tak <strong>odpis pohled\u00e1vky m\u00e1 za n\u00e1sledek jej\u00ed trval\u00e9 vy\u0159azen\u00ed z\u00a0\u00fa\u010detnictv\u00ed<\/strong>.<\/p>\n<p>Pokud tedy \u00fa\u010detn\u00ed jednotka zjist\u00ed, \u017ee i p\u0159es ve\u0161ker\u00e9 jej\u00ed sna\u017een\u00ed nebude schopna pohled\u00e1vku vymoci, m\u016f\u017ee se rozhodnout, \u017ee nedobytnou pohled\u00e1vku odep\u00ed\u0161e.<\/p>\n<p>Pokud byla k\u00a0nedobytn\u00e9 pohled\u00e1vce vytvo\u0159ena \u00fa\u010detn\u00ed opravn\u00e1 polo\u017eka, tak p\u0159i odpisu mus\u00ed doj\u00edt k\u00a0jej\u00edmu rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed). Nejl\u00e9pe si to uk\u00e1\u017eeme op\u011bt na p\u0159\u00edkladu.<\/p>\n<p><strong>P\u0159\u00edklad 2<\/strong><\/p>\n<p>Zad\u00e1n\u00ed vych\u00e1z\u00ed z\u00a0p\u0159\u00edkladu 1 \u2013 spole\u010dnost Alfa s.r.o. poskytla slu\u017eby v\u00a0hodnot\u011b 100, n\u00e1sledn\u011b byla vytvo\u0159ena opravn\u00e1 polo\u017eka v\u00a0hodnot\u011b 50. Po v\u0161ech ne\u00fasp\u011b\u0161n\u00fdch pokusech o vymo\u017een\u00ed\u00a0 pohled\u00e1vky bylo rozhodnuto o jej\u00edm odpisu.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura vydan\u00e1 za poskytnut\u00ed slu\u017eby<\/td>\n<td>100<\/td>\n<td>311\/602<\/td>\n<\/tr>\n<tr>\n<td>Opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce<\/td>\n<td>50<\/td>\n<td>559\/391<\/td>\n<\/tr>\n<tr>\n<td>Odpis pohled\u00e1vky<\/td>\n<td>100<\/td>\n<td>546\/311<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) opravn\u00e9 polo\u017eky<\/td>\n<td>50<\/td>\n<td>391\/559<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Oba n\u00e1kladov\u00e9 \u00fa\u010dty \u2013 559 a 546 \u2013 neovlivn\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>Pohled z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>M\u00e1m-li vyj\u00e1d\u0159it rozd\u00edlnost pohledu \u00fa\u010detnictv\u00ed od pohledu z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 jen \u201eZDP\u201c), rozd\u00edly jsou tyto:<\/p>\n<ul>\n<li>zat\u00edmco \u00fa\u010detn\u00ed p\u0159edpisy \u0159e\u0161\u00ed problematiku tvorby opravn\u00fdch polo\u017eek a odpisu nedobytn\u00e9 pohled\u00e1vky v\u00a0obecn\u00e9 rovin\u011b a d\u00e1vaj\u00ed da\u0148ov\u00e9mu subjektu ur\u010ditou volnost, tak <strong>pohled ZDP je v\u00a0t\u00e9to oblasti naprosto striktn\u00ed bez mo\u017enosti rozhodov\u00e1n\u00ed <\/strong>o zp\u016fsobu tvorby opravn\u00fdch polo\u017eek a p\u0159\u00edpadn\u00e9m odpisu pohled\u00e1vky,<\/li>\n<li>druh\u00fdm rozd\u00edlem je to, \u017ee zat\u00edmco \u00fa\u010detn\u00ed opravn\u00e9 polo\u017eky a \u00fa\u010detn\u00ed odpis pohled\u00e1vky neovliv\u0148uj\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f, tak <strong>da\u0148ov\u00e9 opravn\u00e9 polo\u017eky pop\u0159. odpis pohled\u00e1vky dle ZDP jsou da\u0148ov\u011b \u00fa\u010dinn\u00e9!<\/strong><\/li>\n<\/ul>\n<h3>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky<\/h3>\n<p>Pravidla pro tvorbu a rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) da\u0148ov\u00fdch opravn\u00fdch polo\u017eek (d\u00e1le tak\u00e9 jen \u201eDOP\u201c) m\u00e1me stanoven\u00e1 v\u00a0z\u00e1kon\u011b o rezerv\u00e1ch. Aby bylo mo\u017eno vytv\u00e1\u0159et DOP, mus\u00ed da\u0148ov\u00fd subjekt (\u00fa\u010detn\u00ed jednotka) b\u00fdt spln\u011bny zvl\u00e1\u0161t\u011b tyto podm\u00ednky:<\/p>\n<ul>\n<li>pohled\u00e1vky nesm\u00ed b\u00fdt proml\u010deny,<\/li>\n<li>pohled\u00e1vky mus\u00ed b\u00fdt za\u00fa\u010dtov\u00e1ny,<\/li>\n<li>pohled\u00e1vky nesm\u011bj\u00ed b\u00fdt za spojenou osobou,<\/li>\n<li>p\u0159i vzniku pohled\u00e1vky musela b\u00fdt tato za\u00fa\u010dtov\u00e1na do da\u0148ov\u00fdch v\u00fdnos\u016f,<\/li>\n<li>pokud se jedn\u00e1 o postoupenou pohled\u00e1vku, mus\u00ed b\u00fdt postupn\u00edkem uhrazena jej\u00ed po\u0159izovac\u00ed cena,<\/li>\n<li>tvorba DOP mus\u00ed b\u00fdt za\u00fa\u010dtov\u00e1na.<\/li>\n<\/ul>\n<p><strong>Jak\u00e9 m\u00e1me druhy DOP:<\/strong><\/p>\n<p><strong>a) DOP za dlu\u017en\u00edky v\u00a0insolven\u010dn\u00edm \u0159\u00edzen\u00ed<\/strong><\/p>\n<p>Jako v\u011b\u0159itel m\u00e1me pr\u00e1vo vytvo\u0159it DOP za dlu\u017en\u00edkem v\u00a0insolven\u010dn\u00edm \u0159\u00edzen\u00ed a\u017e do v\u00fd\u0161e rozvahov\u00e9 hodnoty pohled\u00e1vky, pokud p\u0159ihl\u00e1s\u00edme pohled\u00e1vku u soudu do konce lh\u016fty stanoven\u00e9 soudem.<\/p>\n<p><strong>b) DOP k\u00a0pohled\u00e1vk\u00e1m splatn\u00fdm po 31. 12. 1994<\/strong><\/p>\n<p>Tvorba DOP z\u00e1vis\u00ed na dob\u011b po splatnosti:<\/p>\n<ul>\n<li>v\u00edce ne\u017e 18 m\u011bs\u00edc\u016f \u2013 lze vytvo\u0159it DOP do v\u00fd\u0161e 50 % hodnoty pohled\u00e1vky,<\/li>\n<li>v\u00edce ne\u017e 30 m\u011bs\u00edc\u016f \u2013 lze vytvo\u0159it DOP do v\u00fd\u0161e 100 % hodnoty pohled\u00e1vky.<\/li>\n<\/ul>\n<p>U pohled\u00e1vek nabyt\u00fdch postoupen\u00edm, jejich\u017e hodnota p\u0159i jejich vzniku p\u0159es\u00e1hla 200\u00a0000 K\u010d, lze DOP tvo\u0159it pouze za p\u0159edpokladu, \u017ee je ohledn\u011b jejich vym\u00e1h\u00e1n\u00ed vedeno rozhod\u010d\u00ed, soudn\u00ed \u010di spr\u00e1vn\u00ed \u0159\u00edzen\u00ed.<\/p>\n<p><strong>c) DOP k\u00a0pohled\u00e1vk\u00e1m z\u00a0titulu ru\u010den\u00ed za clo<\/strong><\/p>\n<p><strong>d) DOP k\u00a0pohled\u00e1vk\u00e1m do 30\u00a0000 K\u010d (50 000 K\u010d od roku 2026)<\/strong><\/p>\n<p>Lze vytvo\u0159it DOP do v\u00fd\u0161e 100 % hodnoty pohled\u00e1vky pokud:<\/p>\n<ul>\n<li>hodnota pohled\u00e1vky p\u0159i jej\u00edm vzniku nep\u0159es\u00e1hla 30\u00a0000 K\u010d (50 000 K\u010d od roku 2026),<\/li>\n<li>je d\u00e9le ne\u017e 12 m\u011bs\u00edc\u016f po splatnosti a<\/li>\n<li>souhrn v\u0161ech pohled\u00e1vek v\u016f\u010di t\u00e9mu\u017e dlu\u017en\u00edkovi nep\u0159es\u00e1hne 30\u00a0000 K\u010d (50 000 K\u010d od roku 2026) za obdob\u00ed tvorby t\u00e9to DOP.<\/li>\n<\/ul>\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    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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\/2576\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu 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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2576\">\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<h3>Da\u0148ov\u00fd odpis pohled\u00e1vky<\/h3>\n<p>Ot\u00e1zku, kdy vstupuje pohled\u00e1vka resp. jej\u00ed odpis do da\u0148ov\u00fdch n\u00e1klad\u016f, m\u00e1me \u0159e\u0161enu v\u00a0ustanoven\u00ed \u00a7 24 ZDP. Jedn\u00e1 se o tyto p\u0159\u00edpady:<\/p>\n<ul>\n<li>v\u00a0p\u0159\u00edpad\u011b postoupen\u00ed pohled\u00e1vky je odpis pohled\u00e1vky da\u0148ov\u011b \u00fa\u010dinn\u00fd do v\u00fd\u0161e p\u0159\u00edjmu z\u00a0postoupen\u00ed. P\u0159\u00edjem se p\u0159\u00edpadn\u011b zvy\u0161uje o vytvo\u0159enou DOP,<\/li>\n<li>pokud jsme nakoupili pohled\u00e1vku, tak jej\u00ed odpis je da\u0148ov\u00fd do v\u00fd\u0161e p\u0159\u00edjmu od dlu\u017en\u00edka nebo od postupn\u00edka, pokud pohled\u00e1vku d\u00e1le postupujeme. P\u0159\u00edjem se op\u011bt zvy\u0161uje o p\u0159\u00edpadn\u011b vytvo\u0159enou DOP,<\/li>\n<li>pokud se jedn\u00e1 o pohled\u00e1vku za dlu\u017en\u00edkem, na kter\u00e9ho byl zam\u00edtnut konkurs pro nedostatek majetku, nebo je v\u00a0\u00fapadku, nebo zem\u0159el a pohled\u00e1vka nemohla b\u00fdt uspokojena v\u00a0d\u011bdictv\u00ed, nebo p\u0159i z\u00e1niku nespojen\u00e9 pr\u00e1vnick\u00e9 osoby bez pr\u00e1vn\u00edho n\u00e1stupce, nebo na dlu\u017en\u00edka u n\u011bj\u017e je uplatn\u011bna ve\u0159ejn\u00e1 dra\u017eba \u010di exekuce a to na z\u00e1klad\u011b v\u00fdsledk\u016f t\u011bchto \u0159\u00edzen\u00ed,<\/li>\n<li>do v\u00fd\u0161e kryt\u00e9 vytvo\u0159enou DOP.<\/li>\n<\/ul>\n<p>Celou problematiku si uk\u00e1\u017eeme na p\u0159\u00edkladu<\/p>\n<p><strong>P\u0159\u00edklad 3<\/strong><\/p>\n<p>Spole\u010dnost Beta s.r.o. poskytla slu\u017eby nespojen\u00e9 osob\u011b ve v\u00fd\u0161i 100. Za z\u00e1konem stanoven\u00fdch podm\u00ednek vytvo\u0159ila DOP ve v\u00fd\u0161i 100. Pot\u00e9 do\u0161lo k\u00a0z\u00e1niku dlu\u017en\u00edka bez pr\u00e1vn\u00edho n\u00e1stupce.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Faktura vydan\u00e1 za poskytnut\u00ed slu\u017eby<\/td>\n<td>100<\/td>\n<td>311\/602<\/td>\n<\/tr>\n<tr>\n<td>Tvorba DOP &#8211; 50%<\/td>\n<td>50<\/td>\n<td>558\/391<\/td>\n<\/tr>\n<tr>\n<td>Dotvo\u0159en\u00ed DOP &#8211; zbyl\u00fdch 50 %<\/td>\n<td>50<\/td>\n<td>558\/391<\/td>\n<\/tr>\n<tr>\n<td>Odpis pohled\u00e1vky \u2013 z\u00e1nik dlu\u017en\u00edka<\/td>\n<td>100<\/td>\n<td>546\/311<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) DOP<\/td>\n<td>100<\/td>\n<td>391\/558<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Oba n\u00e1kladov\u00e9 \u00fa\u010dty \u2013 558 a 546 \u2013 jsou da\u0148ov\u011b \u00fa\u010dinn\u00e9 tzn. ovlivn\u00ed z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zkus\u00edme-li se zamyslet nad definic\u00ed nedobytn\u00e9 pohled\u00e1vky, m\u016f\u017eeme \u0159\u00edci, \u017ee se jedn\u00e1 o pohled\u00e1vku, kterou n\u00e1m odb\u011bratel st\u00e1le dlu\u017e\u00ed, i kdy\u017e jsme ji\u017e vy\u010derpali prakticky &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2578,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[240,239,99,362],"class_list":["post-2576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-odpisy-pohledavek","tag-opravne-polozky-k-pohledavkam","tag-ucetnictvi","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2576","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2576"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2576\/revisions"}],"predecessor-version":[{"id":18436,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2576\/revisions\/18436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2578"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}