{"id":6817,"date":"2026-01-16T18:39:57","date_gmt":"2026-01-16T17:39:57","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6817"},"modified":"2026-01-16T18:39:58","modified_gmt":"2026-01-16T17:39:58","slug":"archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/","title":{"rendered":"Archivace \u00fa\u010detn\u00edch doklad\u016f: druhy, lh\u016fty, z\u00e1kon"},"content":{"rendered":"<h2>Druhy \u00fa\u010detn\u00ed doklad\u016f dle pr\u00e1vn\u00edch p\u0159edpis\u016f<\/h2>\n<p>V \u010cesk\u00e9 republice existuje cel\u00e1 \u0159ada doklad\u016f, kter\u00e9 jsou vymezeny dle nejr\u016fzn\u011bj\u0161\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f. Uve\u010fme si pro po\u0159\u00e1dek jejich p\u0159ehled. Zdrojem n\u00e1m bude publikace <a href=\"https:\/\/www.databazeknih.cz\/knihy\/ucetnictvi-principy-a-techniky-307217\">Ing. Tom\u00e1\u0161e L\u00edbala \u201e\u00da\u010detnictv\u00ed \u2013 principy a techniky\u201c<\/a>:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Pr\u00e1vn\u00ed p\u0159edpis<\/td>\n<td>V\u00fdznam pr\u00e1vn\u00edho p\u0159edpisu<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/td>\n<td>Stanovuje \u00fa\u010detn\u00edm jednotk\u00e1m, tj. subjekt\u016fm, kter\u00e9 vedou \u00fa\u010detnictv\u00ed, prokazovat \u00fa\u010detn\u00ed p\u0159\u00edpady doklady v\u00a0p\u0159edepsan\u00e9 form\u011b a n\u00e1le\u017eitostmi.<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty<\/td>\n<td>Slou\u017e\u00ed zejm\u00e9na pl\u00e1tc\u016fm dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty k\u00a0prokazov\u00e1n\u00ed odpo\u010dtu dan\u011b. Z\u00e1kon definuje n\u011bkolik r\u016fzn\u00fdch druh\u016f da\u0148ov\u00fdch doklad\u016f (da\u0148ov\u00fd doklad, zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad, opravn\u00fd da\u0148ov\u00fd doklad atd.).<\/td>\n<\/tr>\n<tr>\n<td>Sm\u011brnice Evropsk\u00e9 unie upravuj\u00edc\u00ed da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty<\/td>\n<td>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby v\u00a0r\u00e1mci Evropsk\u00e9 unie maj\u00ed povinnost pl\u00e1tci dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty vystavovat za tato pln\u011bn\u00ed doklady, jak je p\u0159edepisuje evropsk\u00e1 sm\u011brnice.<\/td>\n<\/tr>\n<tr>\n<td>Ob\u010dansk\u00fd z\u00e1kon\u00edk<\/td>\n<td>Neupravuje obecn\u011b n\u00e1le\u017eitosti doklad\u016f, ale obsahuje \u00fapravu p\u0159edepisuj\u00edc\u00ed podnikatel\u016fm n\u00e1le\u017eitosti obchodn\u00edch listin, tj. nap\u0159\u00edklad faktur.<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch<\/td>\n<td>P\u0159edepisuje zejm\u00e9na v\u00fdrobc\u016fm \u010di dovozc\u016fm komodit podl\u00e9haj\u00edc\u00edm spot\u0159ebn\u00ed dani (nap\u0159\u00edklad pohonn\u00e9 hmoty, alkohol, tab\u00e1kov\u00e9 v\u00fdrobky apod.) povinnost vyhotovovat da\u0148ov\u00e9 doklady.<\/td>\n<\/tr>\n<tr>\n<td>\u017divnostensk\u00fd z\u00e1konZ\u00e1kon o ochran\u011b spot\u0159ebitele<\/td>\n<td>Podle uveden\u00fdch p\u0159edpis\u016f je vystavov\u00e1n doklad z\u00e1kazn\u00edkovi (spot\u0159ebiteli). Oba p\u0159edpisy maj\u00ed obdobn\u00e9 po\u017eadavky na n\u00e1le\u017eitosti doklad\u016f.<\/td>\n<\/tr>\n<tr>\n<td>Ekologick\u00e9 dan\u011b<\/td>\n<td>Z\u00e1vazn\u00e9 jsou zejm\u00e9na pro pl\u00e1tce ekologick\u00fdch dan\u00ed, kte\u0159\u00ed dod\u00e1vaj\u00ed komoditu podl\u00e9haj\u00edc\u00ed ekologick\u00e9 dani (plyn, elektrick\u00e1 energie, pevn\u00e1 paliva) kone\u010dn\u00e9mu spot\u0159ebiteli.<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1kon o evidenci tr\u017eeb<\/td>\n<td>Ukl\u00e1d\u00e1 subjekt\u016fm elektronick\u00e9 evidence tr\u017eeb vystavovat a z\u00e1kazn\u00edk\u016fm p\u0159ed\u00e1vat tzv. \u00fa\u010dtenku, tj. doklad s\u00a0n\u00e1le\u017eitostmi a podm\u00ednkami stanoven\u00fdmi z\u00e1konem.<\/td>\n<\/tr>\n<tr>\n<td>Jin\u00e9<\/td>\n<td>Nap\u0159\u00edklad vyhl\u00e1\u0161ka Ministerstva dopravy \u010cesk\u00e9 republiky stanov\u00ed n\u00e1le\u017eitosti dokladu o v\u00fd\u0161i j\u00edzdn\u00e9ho jako v\u00fdstup z\u00a0taxametru vozidel taxi.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zdroj: L\u00edbal, T. \u00da\u010cETNICTV\u00cd PRINCIPY A TECHNIKY. 5. aktual. vyd. Praha: Institut certifikace Svazu \u00fa\u010detn\u00edch, a.s., 2019. 424 s.<\/p>\n<h2>Lh\u016fty pro archivaci \u00fa\u010detn\u00edch z\u00e1znam\u016f dle z\u00e1konu o \u00fa\u010detnictv\u00ed<\/h2>\n<p>Z\u00a0hlediska \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f jsou d\u016fle\u017eit\u00e1 ustanoven\u00ed \u00a7 31 a \u00a7 32 z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00fd stanovuje lh\u016fty pro archivaci jednotliv\u00fdch \u00fa\u010detn\u00edch z\u00e1znam\u016f:<\/p>\n<ul>\n<li><strong>\u00fa\u010detn\u00ed z\u00e1v\u011brka a v\u00fdro\u010dn\u00ed zpr\u00e1va se archivuje po dobu 10 let<\/strong> po\u010d\u00ednaj\u00edc\u00edch koncem \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed,<\/li>\n<li><strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00fa\u010detn\u00ed doklady<\/a>, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-denik-a-hlavni-kniha-k-cemu-jsou-a-co-musi-obsahovat\/\">\u00fa\u010detn\u00ed knihy<\/a>, odpisov\u00e9 pl\u00e1ny, inventurn\u00ed soupisy, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/\">\u00fa\u010dtov\u00fd rozvrh<\/a>, p\u0159ehledy se archivuj\u00ed po dobu 5 let<\/strong> po\u010d\u00ednaj\u00edc\u00edch koncem \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed,<\/li>\n<li><strong>\u00fa\u010detn\u00ed z\u00e1znamy, kter\u00fdmi \u00fa\u010detn\u00ed jednotky dokl\u00e1daj\u00ed veden\u00ed \u00fa\u010detnictv\u00ed, se archivuj\u00ed po dobu 5 let<\/strong> po\u010d\u00ednaj\u00edc\u00edch koncem \u00fa\u010detn\u00edho obdob\u00ed, kter\u00e9ho se t\u00fdkaj\u00ed.<\/li>\n<\/ul>\n<p>Pokud pou\u017eij\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotky<\/a> \u00fa\u010detn\u00ed z\u00e1znamy i pro jin\u00fd \u00fa\u010del, a to zejm\u00e9na pro \u00fa\u010dely trestn\u00edho \u0159\u00edzen\u00ed, opat\u0159en\u00ed proti legalizaci v\u00fdnos\u016f z\u00a0trestn\u00e9 \u010dinnosti, spr\u00e1vn\u00edho \u0159\u00edzen\u00ed, ob\u010dansk\u00e9ho soudn\u00edho \u0159\u00edzen\u00ed, da\u0148ov\u00e9ho \u0159\u00edzen\u00ed, v\u00fdb\u011bru archiv\u00e1li\u00ed ve skarta\u010dn\u00edm \u0159\u00edzen\u00ed nebo mimo n\u011bj, nebo pro \u00fa\u010dely soci\u00e1ln\u00edho zabezpe\u010den\u00ed, ve\u0159ejn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed anebo pro \u00fa\u010dely ochrany autorsk\u00fdch pr\u00e1v, postupuj\u00ed po uplynut\u00ed dob \u00faschovy uveden\u00fdch v\u00a0z\u00e1kon\u011b o \u00fa\u010detnictv\u00ed tak, aby byly zaji\u0161t\u011bny po\u017eadavky vypl\u00fdvaj\u00edc\u00ed z\u00a0jejich pou\u017eit\u00ed pro uveden\u00e9 \u00fa\u010dely.<\/p>\n<p>Neopome\u0148me <strong>del\u0161\u00ed doby archivace \u00fa\u010detn\u00edch doklad\u016f, kter\u00e9 se t\u00fdkaj\u00ed finan\u010dn\u00edho leasingu<\/strong>, jako\u017e i \u00fa\u010detn\u00edch doklad\u016f prokazuj\u00edc\u00ed<strong> nab\u00fdvac\u00ed titul a v\u00fd\u0161i vstupn\u00ed ceny<\/strong> dlouhodob\u00e9ho hmotn\u00e9ho majetku a dlouhodob\u00e9ho nehmotn\u00e9ho majetku.<\/p>\n<h2>Archivace doklad\u016f dle z\u00e1konu o dan\u00edch z p\u0159\u00edjm\u016f<\/h2>\n<p>Z\u00a0hlediska z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f je <strong>poplatn\u00edk povinen uschov\u00e1vat doklady za v\u0161echna zda\u0148ovac\u00ed obdob\u00ed, pro kter\u00e1 neuplynula lh\u016fta pro stanoven\u00ed dan\u011b<\/strong>. Lh\u016ftu pro stanoven\u00ed dan\u011b \u0159e\u0161\u00ed \u00a7 148 z\u00e1kona \u010d. 280\/2009, da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen da\u0148ov\u00fd \u0159\u00e1d).<\/p>\n<p><strong>Lh\u016fta pro stanoven\u00ed dan\u011b \u010din\u00ed dle da\u0148ov\u00e9ho \u0159\u00e1du 3 roky<\/strong> a po\u010d\u00edn\u00e1 b\u011b\u017eet dnem, v\u00a0n\u011bm\u017e uplynula lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, nebo v\u00a0n\u011bm\u017e se stala da\u0148 splatnou, ani\u017e by zde byla sou\u010dasn\u011b povinnost podat \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed.<\/p>\n<p>Lh\u016fta pro stanoven\u00ed dan\u011b se prodlu\u017euje o 1 rok, pokud v\u00a0posledn\u00edch 12 m\u011bs\u00edc\u00edch p\u0159ed uplynut\u00edm dosavadn\u00ed lh\u016fty pro stanoven\u00ed dan\u011b do\u0161lo k:<\/p>\n<ul>\n<li>pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed nebo ozn\u00e1men\u00ed v\u00fdzvy k\u00a0pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, pokud tato v\u00fdzva vedla k\u00a0dom\u011b\u0159en\u00ed dan\u011b,<\/li>\n<li>ozn\u00e1men\u00ed rozhodnut\u00ed o stanoven\u00ed dan\u011b,<\/li>\n<li>zah\u00e1jen\u00ed \u0159\u00edzen\u00ed o mimo\u0159\u00e1dn\u00e9m opravn\u00e9m nebo dozor\u010d\u00edm prost\u0159edku,<\/li>\n<li>ozn\u00e1men\u00ed rozhodnut\u00ed ve v\u011bci opravn\u00e9ho nebo dozor\u010d\u00edho prost\u0159edku, nebo<\/li>\n<li>ozn\u00e1men\u00ed rozhodnut\u00ed o prohl\u00e1\u0161en\u00ed nicotnosti rozhodnut\u00ed o stanoven\u00ed dan\u011b.<\/li>\n<\/ul>\n<p>Pokud byla p\u0159ed uplynut\u00edm lh\u016fty pro stanoven\u00ed dan\u011b zah\u00e1jena <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-danovou-kontrolou-pro-podnikatele-v-roce-2022\/\">da\u0148ov\u00e1 kontrola<\/a>, pod\u00e1no \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed nebo ozn\u00e1mena v\u00fdzva k\u00a0pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, b\u011b\u017e\u00ed lh\u016fta pro stanoven\u00ed dan\u011b znovu ode dne, kdy byl tento \u00fakon u\u010din\u011bn.<\/p>\n<p>Lh\u016fta pro stanoven\u00ed dan\u011b neb\u011b\u017e\u00ed po dobu:<\/p>\n<ul>\n<li>\u0159\u00edzen\u00ed, kter\u00e9 je v\u00a0souvislosti se stanoven\u00edm dan\u011b vedeno p\u0159ed soudem ve spr\u00e1vn\u00edm soudnictv\u00ed a p\u0159ed \u00dastavn\u00edm soudem,<\/li>\n<li>\u0159\u00edzen\u00ed o ot\u00e1zce, o n\u00ed\u017e je p\u0159\u00edslu\u0161n\u00fd rozhodnout soud a kter\u00e1 je nezbytn\u00e1 pro spr\u00e1vn\u00e9 stanoven\u00ed dan\u011b,<\/li>\n<li>trestn\u00edho st\u00edh\u00e1n\u00ed pro da\u0148ov\u00fd trestn\u00fd \u010din souvisej\u00edc\u00ed s\u00a0touto dan\u00ed,<\/li>\n<li>od zme\u0161k\u00e1n\u00ed odvolac\u00ed lh\u016fty proti rozhodnut\u00ed o stanoven\u00ed dan\u011b a\u017e do ozn\u00e1men\u00ed rozhodnut\u00ed o jej\u00edm navr\u00e1cen\u00ed v\u00a0p\u0159ede\u0161l\u00fd stav,<\/li>\n<li>od marn\u00e9ho uplynut\u00ed \u00falo\u017en\u00ed doby a\u017e do dne doru\u010den\u00ed rozhodnut\u00ed, kter\u00fdm je prohl\u00e1\u0161ena ne\u00fa\u010dinnost doru\u010den\u00ed rozhodnut\u00ed vydan\u00e9ho v\u00a0nal\u00e9zac\u00edm \u0159\u00edzen\u00ed, nebo<\/li>\n<li>ode dne odesl\u00e1n\u00ed \u017e\u00e1dosti o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed a\u017e do dne obdr\u017een\u00ed odpov\u011bdi na tuto \u017e\u00e1dost nebo do dne odesl\u00e1n\u00ed ozn\u00e1men\u00ed o ukon\u010den\u00ed mezin\u00e1rodn\u00ed spolupr\u00e1ce p\u0159i spr\u00e1v\u011b dan\u00ed v\u00a0dan\u00e9 v\u011bci.<\/li>\n<\/ul>\n<p>Lh\u016fta pro stanoven\u00ed dan\u011b kon\u010d\u00ed nejpozd\u011bji uplynut\u00edm 10 let od jej\u00edho po\u010d\u00e1tku.<\/p>\n<h2>Archivace doklad\u016f dle z\u00e1konu o dani z p\u0159idan\u00e9 hodnoty<\/h2>\n<p>Z\u00a0pohledu dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty upravuje uchov\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f \u00a7 35 (obecn\u00e9 ustanoven\u00ed o uchov\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f) a \u00a7 35a (elektronick\u00e9 uchov\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f) z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty.<\/p>\n<p><strong>Da\u0148ov\u00e9 doklady se uchov\u00e1vaj\u00ed po dobu 10 let od konce zda\u0148ovac\u00edho obdob\u00ed<\/strong>, ve kter\u00e9m se pln\u011bn\u00ed uskute\u010dnilo.<\/p>\n<p>Uchovatel se s\u00eddlem nebo provozovnou v\u00a0tuzemsku je povinen uchov\u00e1vat da\u0148ov\u00e9 doklady v\u00a0\u010cesk\u00e9 republice. To neplat\u00ed, pokud je uchov\u00e1v\u00e1 zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm nep\u0159etr\u017eit\u00fd d\u00e1lkov\u00fd p\u0159\u00edstup.<\/p>\n<p>Pokud m\u00e1 uchovatel s\u00eddlo nebo provozovnu v\u00a0tuzemsku, je povinen p\u0159edem ozn\u00e1mit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sprava-dane\/\">spr\u00e1vci dan\u011b<\/a> m\u00edsto uchov\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f v\u00a0p\u0159\u00edpad\u011b, \u017ee toto m\u00edsto nen\u00ed v\u00a0\u010cesk\u00e9 republice.<\/p>\n<h2>Archiva\u010dn\u00ed lh\u016fta z hlediska d\u016fchodov\u00e9 poji\u0161t\u011bn\u00ed<\/h2>\n<p>Z\u00a0hlediska d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed je nutn\u00e9 respektovat\u00a0<strong>archiva\u010dn\u00ed lh\u016ftu po dobu 45 kalend\u00e1\u0159n\u00edch let<\/strong>\u00a0n\u00e1sleduj\u00edc\u00edch po roce, kter\u00e9ho se t\u00fdkaj\u00ed. Jedn\u00e1 se o mzdov\u00e9 listy nebo \u00fa\u010detn\u00ed z\u00e1znamy o \u00fadaj\u00edch pot\u0159ebn\u00fdch pro \u00fa\u010dely d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/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\/6817\">\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\/6817\">\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>Z\u00e1v\u011br<\/h2>\n<p>Jednotliv\u00e9 doklady a jejich archiva\u010dn\u00ed lh\u016fta je upravena konkr\u00e9tn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy, kter\u00e9 se na p\u0159\u00edslu\u0161n\u00fd doklad vztahuj\u00ed. V\u017edy je tedy nutn\u00e9 vyhodnotit vazbu konkr\u00e9tn\u00edho dokladu na ve\u0161ker\u00e9 souvisej\u00edc\u00ed pr\u00e1vn\u00ed p\u0159edpisy a metodou sjednocen\u00ed, tj. \u201enejdel\u0161\u00ed lh\u016fta ze v\u0161ech\u201c stanovit dobu, po kterou je nezbytn\u00e9 dan\u00fd doklad archivovat. Teprve pot\u00e9 je mo\u017en\u00e9 p\u0159istoupit ke skartaci dokladu. Skartace mus\u00ed b\u00fdt provedena takov\u00fdm zp\u016fsobem, aby nebylo mo\u017en\u00e9 prov\u00e9st rekonstrukci dat a rovn\u011b\u017e nebylo mo\u017en\u00e9 rozpoznat obsah skartovan\u00fdch doklad\u016f. Za \u00fa\u010delem odborn\u011b proveden\u00e9 skartace je mo\u017en\u00e9 se obr\u00e1tit na specializovan\u00e9 podnikatelsk\u00e9 subjekty.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Druhy \u00fa\u010detn\u00ed doklad\u016f dle pr\u00e1vn\u00edch p\u0159edpis\u016f V \u010cesk\u00e9 republice existuje cel\u00e1 \u0159ada doklad\u016f, kter\u00e9 jsou vymezeny dle nejr\u016fzn\u011bj\u0161\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f. Uve\u010fme si pro po\u0159\u00e1dek jejich &#8230;<\/p>\n","protected":false},"author":12,"featured_media":6818,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[282,281,113,280,57],"class_list":["post-6817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-archivace","tag-ucetni-doklad","tag-ucetni-obdobi","tag-ucetni-zaznam","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6817","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=6817"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6817\/revisions"}],"predecessor-version":[{"id":18445,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6817\/revisions\/18445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6818"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}