{"id":8546,"date":"2025-03-12T14:05:46","date_gmt":"2025-03-12T13:05:46","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8546"},"modified":"2025-12-16T15:38:44","modified_gmt":"2025-12-16T14:38:44","slug":"skartace-ucetnich-dokladu-dejte-si-pozor-na-zakonne-lhuty","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/skartace-ucetnich-dokladu-dejte-si-pozor-na-zakonne-lhuty\/","title":{"rendered":"Skartace \u00fa\u010detn\u00edch doklad\u016f \u2013 dejte si pozor na z\u00e1konn\u00e9 lh\u016fty"},"content":{"rendered":"<h2>Nejprve archivujte, pak vy\u0159azujte<\/h2>\n<p>Dle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-499\" target=\"_blank\" rel=\"noopener\">Z\u00e1kona o archivnictv\u00ed a spisov\u00e9 slu\u017eb\u011b<\/a> se skartac\u00ed rozum\u00ed <strong>vy\u0159azen\u00ed nepot\u0159ebn\u00fdch dokument\u016f<\/strong>. A takto vy\u0159azen\u00e9 dokumenty mohou b\u00fdt archivem ur\u010deny ke zni\u010den\u00ed, p\u0159\u00edpadn\u011b i k p\u0159ed\u00e1n\u00ed a trval\u00e9mu ulo\u017een\u00ed do archivu. Ve\u0161ker\u00e9 podrobnosti k postupu skartace najdete ve <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-259#f4749324\" target=\"_blank\" rel=\"noopener\">Vyhl\u00e1\u0161ce o podrobnostech spisov\u00e9 slu\u017eby<\/a>.<\/p>\n<p>Samotn\u00e9mu skartov\u00e1n\u00ed dokument\u016f v\u017edy p\u0159edch\u00e1z\u00ed <strong>archiva\u010dn\u00ed lh\u016fta<\/strong> nebo tak\u00e9 tzv. <strong>skarta\u010dn\u00ed lh\u016fta<\/strong>. Tou se \u0159\u00edd\u00ed v\u0161echny <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotky<\/a> a mus\u00ed proto archivovat (a v p\u0159\u00edpad\u011b kontroly uk\u00e1zat \u00fa\u0159ad\u016fm) mnoho r\u016fzn\u00fdch dokument\u016f \u2013 od \u00fa\u010detn\u00edch doklad\u016f po z\u00e1v\u011brky. Teprve pak mohou p\u0159istoupit ke skartaci. Obvykle m\u00e1 ka\u017ed\u00e1 firma sv\u016fj <strong>intern\u00ed skarta\u010dn\u00ed postup<\/strong>, kter\u00fd stanovuje, jak\u00fdm zp\u016fsobem nakl\u00e1dat s r\u016fzn\u00fdmi typy \u00fa\u010detn\u00edch dokument\u016f.<\/p>\n<p>Skartace se <strong>nevztahuje jen na ti\u0161t\u011bn\u00e9 dokumenty<\/strong>, ale na v\u0161echny p\u00edsemn\u00e9, zvukov\u00e9, obrazov\u00e9 \u010di jin\u00e9 dokumenty, kter\u00e9 vzniknou \u010dinost\u00ed va\u0161\u00ed organizace.<\/p>\n<p>Ostatn\u011b dle z\u00e1kona m\u016f\u017eete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00fa\u010detn\u00ed doklady<\/a> v\u00e9st <strong>v ti\u0161t\u011bn\u00e9, elektronick\u00e9 nebo sm\u00ed\u0161en\u00e9 form\u011b <\/strong>\u2013 nen\u00ed nutn\u00e9 je tisknout za ka\u017edou cenu.<\/p>\n<h2>Lh\u016fty pro archivaci \u00fa\u010detn\u00edch z\u00e1znam\u016f<strong><br \/>\n<\/strong><\/h2>\n<p>Podnikatel\u00e9, kte\u0159\u00ed jsou <strong>nepl\u00e1tci DPH a nevedou \u00fa\u010detnictv\u00ed<\/strong>, mus\u00ed archivovat pouze doklady pot\u0159ebn\u00e9 k p\u0159\u00edpadn\u00e9 da\u0148ov\u00e9 kontrole, a to<strong> po dobu 3 let<\/strong>.<\/p>\n<p>Pro ostatn\u00ed podnikatele jsou pravidla slo\u017eit\u011bj\u0161\u00ed. Dobu archivace pro \u00fa\u010detn\u00ed doklady stanovuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-56\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o \u00fa\u010detnictv\u00ed<\/a>. Je to:<\/p>\n<ul>\n<li><strong>5 let<\/strong>: pro \u00fa\u010detn\u00ed z\u00e1znamy, kter\u00fdmi \u00fa\u010detn\u00ed jednotky dokl\u00e1daj\u00ed veden\u00ed \u00fa\u010detnictv\u00ed, \u00fa\u010detn\u00ed doklady, <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>.<\/li>\n<li><strong>10 let<\/strong>: pro \u00fa\u010detn\u00ed z\u00e1v\u011brku, v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/li>\n<\/ul>\n<p>Doba archivace se nicm\u00e9n\u011b <strong>li\u0161\u00ed v z\u00e1vislosti na dal\u0161\u00edch pr\u00e1vn\u00edch p\u0159edpisech<\/strong>, kter\u00e9 se na doklad vztahuj\u00ed. Del\u0161\u00ed doba archivace se nap\u0159\u00edklad vztahuje na \u00fa\u010detn\u00ed doklady, kter\u00e9 se t\u00fdkaj\u00ed finan\u010dn\u00edho leasingu. Proto v\u017edy nejprve vyhodno\u0165te vazbu konkr\u00e9tn\u00edho dokladu na ve\u0161ker\u00e9 pr\u00e1vn\u00ed p\u0159edpisy pomoc\u00ed tzv. <strong>metody sjednocen\u00ed<\/strong>. V praxi to znamen\u00e1, \u017ee doklad skladujete dle <strong>nejdel\u0161\u00ed lh\u016fty ze v\u0161ech<\/strong> a teprve pak jej skartujete.<\/p>\n<p><strong>Kdy za\u010d\u00edn\u00e1 b\u011b\u017eet lh\u016fta archivace? <\/strong>Lh\u016fta archivace za\u010d\u00edn\u00e1 b\u011b\u017eet 1. ledna n\u00e1sleduj\u00edc\u00edho roku od vyhotoven\u00ed dokumentu nebo <strong>spou\u0161t\u011bc\u00ed ud\u00e1losti <\/strong>(nap\u0159. podeps\u00e1n\u00ed spisu nebo uzav\u0159en\u00ed smlouvy).<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">Projd\u011bte si z\u00e1kladn\u00ed pravidla archivace pro r\u016fzn\u00e9 druhy \u00fa\u010detn\u00edch doklad\u016f<\/a><\/p>\n<h2>Skartace dokument\u016f krok za krokem<strong><br \/>\n<\/strong><\/h2>\n<p><strong>1. Ozna\u010den\u00ed dokument\u016f:<\/strong> Skladovan\u00e9 dokumenty byste m\u011bli m\u00edt dob\u0159e ozna\u010den\u00e9 a rozt\u0159\u00edd\u011bn\u00e9, aby bylo . jasn\u00e9, jak se s nimi po uplynut\u00ed skarta\u010dn\u00ed lh\u016fty nalo\u017e\u00ed.<\/p>\n<p><strong>Dokumenty se obvykle ozna\u010duj\u00ed t\u011bmito p\u00edsmeny:<\/strong><br \/>\n<strong>A (archiv)<\/strong>: dokument s t\u00edmto znakem je po uplynut\u00ed skarta\u010dn\u00ed lh\u016fty p\u0159ed\u00e1n do archivu<br \/>\n<strong>V (v\u00fdb\u011br)<\/strong>: dokument s t\u00edmto ozna\u010den\u00edm se ve skarta\u010dn\u00edm \u0159\u00edzen\u00ed posoud\u00ed a navrhne k p\u0159ed\u00e1n\u00ed do archivu nebo ke zni\u010den\u00ed<br \/>\n<strong>S (stoupa)<\/strong>: dokument bez trval\u00e9 hodnoty, po skon\u010den\u00ed skarta\u010dn\u00ed lh\u016fty se zni\u010d\u00ed<\/p>\n<p>Za skarta\u010dn\u00ed znak se p\u00ed\u0161e tak\u00e9 \u010d\u00edslice ud\u00e1vaj\u00edc\u00ed po\u010det rok\u016f do skarta\u010dn\u00ed lh\u016fty. Nap\u0159\u00edklad dokument s ozna\u010den\u00edm S10 (typicky t\u0159eba u faktur) znamen\u00e1 d\u00e1t do skartu za 10 let.<\/p>\n<p><strong>2. Skarta\u010dn\u00ed \u0159\u00edzen\u00ed: <\/strong>Po uplynut\u00ed skarta\u010dn\u00ed lh\u016fty mus\u00edte rozhodnout, kter\u00e9 dokumenty vy\u0159ad\u00edte z evidence. Toto \u0159\u00edzen\u00ed jste povinni prov\u00e9st <strong>v kalend\u00e1\u0159n\u00edm roce po uplynut\u00ed skarta\u010dn\u00ed (archiva\u010dn\u00ed) lh\u016fty<\/strong>.<\/p>\n<p>Za proveden\u00ed skarta\u010dn\u00edho \u0159\u00edzen\u00ed je zodpov\u011bdn\u00fd<strong> p\u016fvodce dokument\u016f <\/strong>(nebo jeho pr\u00e1vn\u00ed n\u00e1stupce) \u2013 tedy<strong> ka\u017ed\u00fd, za jeho\u017e \u010dinnosti dokument vznikl nebo mu byl doru\u010den<\/strong>.<\/p>\n<p><strong>3. Dokumenty trval\u00e9 hodnoty: <\/strong>N\u011bkter\u00e9 z\u00e1znamy \u010di dokumenty nem\u016f\u017eete sv\u00e9voln\u011b skartovat, ale mus\u00edte je nab\u00eddnout k trval\u00e9mu uchov\u00e1n\u00ed v r\u00e1mci ve\u0159ejn\u00e9ho z\u00e1jmu. Tato povinnost se t\u00fdk\u00e1 t\u0159eba not\u00e1\u0159\u016f, politick\u00fdch hnut\u00ed nebo obchodn\u00edch spole\u010dnost\u00ed. Jejich dokumenty, jako jsou t\u0159eba v\u00fdro\u010dn\u00ed zpr\u00e1vy nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a>, posuzuje oblastn\u00ed archiv, kter\u00fd m\u00e1 pr\u00e1vo z nich p\u0159\u00edpadn\u011b ud\u011blat tzv. archiv\u00e1lie.<\/p>\n<p><strong>4. Skarta\u010dn\u00ed n\u00e1vrh:<\/strong> V\u00fdsledkem skarta\u010dn\u00edho \u0159\u00edzen\u00ed je <strong>skarta\u010dn\u00ed n\u00e1vrh<\/strong> \u2013 soupis dokument\u016f, kter\u00e9 byly vybr\u00e1ny za archiv\u00e1lie a kter\u00e9 lze zni\u010dit. Dokumenty, kter\u00e9 byly vybr\u00e1ny jako archiv\u00e1lie, mus\u00ed p\u016fvodce p\u0159edat p\u0159\u00edslu\u0161n\u00e9mu archivu.<\/p>\n<p><strong>5. Skartace dokument\u016f:<\/strong> Po vypr\u0161en\u00ed skarta\u010dn\u00edch lh\u016ft m\u016f\u017eete dokumenty ur\u010den\u00e9 ke skartaci <strong>zlikvidovat<\/strong>. Nejlep\u0161\u00ed je pou\u017e\u00edt klasickou <strong>skartova\u010dku<\/strong>, p\u0159\u00edpadn\u011b si na skartaci objednejte <strong>skarta\u010dn\u00ed firmu<\/strong>. Ta krom skartov\u00e1n\u00ed pap\u00edru zlikviduje i CD, harddisky nebo t\u0159eba \u0161anony v\u010detn\u011b kovu. A po skartov\u00e1n\u00ed v\u00e1m d\u00e1 protokol o bezpe\u010dn\u00e9 skartaci, kter\u00fd vyu\u017eijete v p\u0159\u00edpad\u011b soudn\u00edch spor\u016f.<\/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\/8546\">\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\/8546\">\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>Elektronick\u00e1 archivace<\/h2>\n<p>Pokud jste zvykl\u00ed v\u00e9st \u00fa\u010detnictv\u00ed elektronicky, nemus\u00edte kv\u016fli archivaci a skartaci dokumenty tisknout. Pro <strong>spr\u00e1vnou archivaci<\/strong> elektronick\u00fdch dokument\u016f mus\u00edte dodr\u017eet t\u0159i z\u00e1kladn\u00ed pravidla:<\/p>\n<ul>\n<li><strong>V\u011brohodnost p\u016fvodu \u2013 zaru\u010d\u00edte ji tak, \u017ee dokument opat\u0159\u00edte <a href=\"https:\/\/www.sslmentor.cz\/napoveda\/jak-podepsat-pdf-dokument\" target=\"_blank\" rel=\"noopener\">elektronick\u00fdm podpisem<\/a>.<\/strong><\/li>\n<li>Neporu\u0161itelnost obsahu \u2013 tuto podm\u00ednku spln\u00edte d\u00edky ozna\u010den\u00ed dokumentu <a href=\"https:\/\/helpx.adobe.com\/cz\/acrobat\/using\/certificate-based-signatures.html#add_a_timestamp_to_certificate_based_signatures\" target=\"_blank\" rel=\"noopener\">elektronick\u00fdm raz\u00edtkem<\/a> (kter\u00e9 m\u00e1 platnost 5 let).<\/li>\n<li>\u010citelnost \u2013 ukl\u00e1dejte soubory nejl\u00e9pe pod celosv\u011btov\u011b uzn\u00e1van\u00fdm form\u00e1tem PDF\/A.<\/li>\n<\/ul>\n<p>Doporu\u010dujeme tak\u00e9 data pravideln\u011b z\u00e1lohovat na v\u00edce m\u00edstech, abyste o n\u011b v p\u0159\u00edpad\u011b po\u0161kozen\u00ed programu \u010di jin\u00e9 nenad\u00e1l\u00e9 ud\u00e1losti nep\u0159i\u0161li.<\/p>\n<p>Archivaci i skartaci elektronick\u00fdch dokument\u016f v\u00e1m usnadn\u00ed \u00fa\u010detn\u00ed syst\u00e9m, nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3<\/a>. Ten umo\u017e\u0148uje prov\u00e1d\u011bt tzv. <strong>datovou uz\u00e1v\u011bru<\/strong>. U\u017eivatel si vybere, pro kter\u00e9 roky ji chce prov\u00e9st, a data za p\u0159\u00edslu\u0161n\u00e9 obdob\u00ed se <strong>proma\u017eou na nejnutn\u011bj\u0161\u00ed minimum<\/strong>. P\u0159ed datovou uz\u00e1v\u011brou syst\u00e9m v\u0161echna data za p\u0159\u00edslu\u0161n\u00e9 obdob\u00ed z\u00e1lohuje. A pokud si u\u017eivatel sma\u017ee i tuto z\u00e1lohu, jsou data nen\u00e1vratn\u011b odstran\u011bna, tzn. skartov\u00e1na.<\/p>\n<p>Pokud data uchov\u00e1v\u00e1te i jinde a jin\u00fdm zp\u016fsobem, myslete na to, \u017ee <a href=\"https:\/\/www.premocz.eu\/jak-bezpecne-smazat-data-z-disku\">oby\u010dejn\u00e9 smaz\u00e1n\u00ed \u010di form\u00e1tov\u00e1n\u00ed disku nesta\u010d\u00ed<\/a>. S pomoc\u00ed specializovan\u00e9ho softwaru se daj\u00ed data na disku obnovit. Likvidace dat by m\u011bla prob\u011bhnout na v\u0161ech nosi\u010d\u00edch odborn\u00fdm zp\u016fsobem, aby byla garantov\u00e1na ochrana p\u0159ed neopr\u00e1vn\u011bnou manipulac\u00ed s daty.<\/p>\n<p>Novinkou je tak\u00e9 <a href=\"https:\/\/money.cz\/inbox\/\"><strong>modul Inbox<\/strong><\/a>, kter\u00fd slou\u017e\u00ed jako elektronick\u00fd archiv p\u0159\u00edchoz\u00edch dokument\u016f. Z\u00e1kazn\u00edci tak maj\u00ed tyto dokumenty dostupn\u00e9 p\u0159\u00edmo z Money, mohou si v nich filtrovat a dohled\u00e1vat si je dle pot\u0159eby.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejprve archivujte, pak vy\u0159azujte Dle Z\u00e1kona o archivnictv\u00ed a spisov\u00e9 slu\u017eb\u011b se skartac\u00ed rozum\u00ed vy\u0159azen\u00ed nepot\u0159ebn\u00fdch dokument\u016f. A takto vy\u0159azen\u00e9 dokumenty mohou b\u00fdt archivem ur\u010deny &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8547,"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":[282,281,113,99],"class_list":["post-8546","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-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8546","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=8546"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8546\/revisions"}],"predecessor-version":[{"id":18262,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8546\/revisions\/18262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8547"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}