{"id":9359,"date":"2025-02-12T14:43:45","date_gmt":"2025-02-12T13:43:45","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9359"},"modified":"2025-02-12T14:43:48","modified_gmt":"2025-02-12T13:43:48","slug":"danovy-doklad-a-jeho-nalezitosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/","title":{"rendered":"Da\u0148ov\u00fd doklad a jeho n\u00e1le\u017eitosti"},"content":{"rendered":"<p>Nejprve ujasn\u011bn\u00ed: v praxi se \u010dasto zam\u011b\u0148uj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\"><strong>\u00fa\u010detn\u00ed a da\u0148ov\u00e9 doklady<\/strong><\/a>.&nbsp;<\/p>\n<ul>\n<li><strong>\u00da\u010detn\u00ed doklady<\/strong> jsou v\u0161echny doklady, kter\u00e9 uplatn\u00edte v \u00fa\u010detnictv\u00ed.<\/li>\n<li>Ve chv\u00edli, <strong>kdy jste pl\u00e1tci DPH<\/strong>, v\u0161echny tyto doklady (nap\u0159. faktury, paragony) jsou z\u00e1rove\u0148 <strong>da\u0148ov\u00fdmi doklady<\/strong>. A vy v nich mus\u00edte oproti nepl\u00e1tc\u016fm DPH uv\u00e1d\u011bt nav\u00edc informace o v\u00fd\u0161i nebo sazb\u011b dan\u011b.<\/li>\n<\/ul>\n<h2>Kdo m\u00e1 povinnost vystavit da\u0148ov\u00fd doklad?<strong><br \/>\n<\/strong><\/h2>\n<p>Tuto povinnost maj\u00ed v\u0161ichni <strong>pl\u00e1tci DPH<\/strong>. Jejich n\u00e1le\u017eitosti upravuje z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty (<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235\" target=\"_blank\" rel=\"noopener\">\u010d. 235\/2004 Sb.<\/a>). Pl\u00e1tcem DPH se st\u00e1v\u00e1te bu\u010f <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/proc-a-jak-se-stat-dobrovolnym-platcem-dph\/\"><strong>dobrovoln\u011b<\/strong><\/a> nebo nej\u010dast\u011bji automaticky po p\u0159ekro\u010den\u00ed obratu <strong>2 miliony korun<\/strong>.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>Pozor \u2013 limit pro registraci k DPH se od r. 2023 zv\u00fd\u0161\u00ed z 1 na 2 miliony korun. U\u017e nyn\u00ed plat\u00ed <strong>p\u0159echodn\u00e1 ustanoven\u00ed<\/strong>, dle kter\u00fdch se nap\u0159\u00edklad nemus\u00edte registrovat k DPH, kdy\u017e v\u00e1\u0161 obrat v roce 2022 p\u0159es\u00e1hl 1 000 000 K\u010d.<\/p>\n<\/div>\n<h2>Kdy mus\u00edm vystavit da\u0148ov\u00fd doklad?<\/h2>\n<p>Ve chv\u00edli, kdy jste <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/od-jakeho-obratu-se-stavate-platcem-dph-registraci\/\">pl\u00e1tcem DPH<\/a>, mus\u00edte vystavit da\u0148ov\u00fd doklad, kdy\u017e:<\/p>\n<ul>\n<li>dod\u00e1v\u00e1te zbo\u017e\u00ed nebo poskytujete slu\u017eby pl\u00e1tci DPH,<\/li>\n<li>pos\u00edl\u00e1te zbo\u017e\u00ed v r\u00e1mci \u010cR,<\/li>\n<li>dod\u00e1v\u00e1te zbo\u017e\u00ed do jin\u00e9ho st\u00e1tu v r\u00e1mci EU,<\/li>\n<li>nebo p\u0159ijmete platbu.<\/li>\n<\/ul>\n<h2>Typy da\u0148ov\u00fdch doklad\u016f<\/h2>\n<p>Nej\u010dast\u011bji pou\u017e\u00edvan\u00e9 typy da\u0148ov\u00fdch doklad\u016f jsou:<\/p>\n<ol>\n<li><strong>Zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad<\/strong>, zn\u00e1m\u00fd jako <strong>paragon<\/strong>: vystavuje se p\u0159i platb\u011b do 10 000 K\u010d.<\/li>\n<li><strong>B\u011b\u017en\u00fd da\u0148ov\u00fd doklad<\/strong> \u2013 vystavuje se ve v\u0161ech ostatn\u00edch p\u0159\u00edpadech.&nbsp;<\/li>\n<li><strong>Souhrnn\u00fd da\u0148ov\u00fd doklad<\/strong> \u2013 vystavuje se v p\u0159\u00edpad\u011b jednoho nebo v\u00edce zdaniteln\u00fdch pln\u011bn\u00ed, kter\u00e9 pl\u00e1tce uskute\u010d\u0148uje pro stejnou osobu v r\u00e1mci kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/li>\n<\/ol>\n<h2>N\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu<\/h2>\n<p>Da\u0148ov\u00fd doklad mus\u00ed ze z\u00e1kona obsahovat tyto \u00fadaje:<\/p>\n<ul>\n<li><strong>ozna\u010den\u00ed kupuj\u00edc\u00edho<\/strong>: n\u00e1zev firmy nebo jm\u00e9no fyzick\u00e9 osoby, pop\u0159. dodatek ke jm\u00e9nu (nap\u0159. ..a synov\u00e9, ..truhl\u00e1\u0159stv\u00ed) a s\u00eddlo,<\/li>\n<li><strong>ozna\u010den\u00ed prod\u00e1vaj\u00edc\u00edho<\/strong>: n\u00e1zev firmy nebo jm\u00e9no fyzick\u00e9 osoby, pop\u0159. dodatek ke jm\u00e9nu a s\u00eddlo,<\/li>\n<li><strong>DI\u010c<\/strong> prod\u00e1vaj\u00edc\u00edho, pokud je pl\u00e1tcem DPH,<\/li>\n<li><strong>eviden\u010dn\u00ed \u010d\u00edslo<\/strong> da\u0148ov\u00e9ho dokladu,<\/li>\n<li><strong>datum<\/strong> vystaven\u00ed faktury,<\/li>\n<li>v p\u0159\u00edpad\u011b, \u017ee se li\u0161\u00ed od data vystaven\u00ed, uv\u00e1d\u011bjte i<strong> datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed <\/strong>\u2013 tj. v\u011bt\u0161inou datum dod\u00e1n\u00ed zbo\u017e\u00ed, slu\u017eby nebo p\u0159ijet\u00ed platby,<\/li>\n<li><strong>rozsah<\/strong> (pokud je zn\u00e1m) <strong>a p\u0159edm\u011bt pln\u011bn\u00ed <\/strong>\u2013 tj. n\u00e1zev zbo\u017e\u00ed nebo slu\u017eby,<\/li>\n<li><strong>cenu za jednotku<\/strong> bez DPH,<\/li>\n<li><strong>z\u00e1klad<\/strong> dan\u011b,<\/li>\n<li><strong>sazbu<\/strong> dan\u011b,<\/li>\n<li><strong>v\u00fd\u0161i<\/strong> dan\u011b.<\/li>\n<\/ul>\n<p><strong>Da\u0148ov\u00fd doklad<\/strong> m\u016f\u017ee m\u00edt <strong>listinnou <\/strong>(nap\u0159. vytisknut\u00e1 \u00fa\u010dtenka) i <strong>elektronickou<\/strong> podobu. Za spr\u00e1vnost \u00fadaj\u016f na da\u0148ov\u00e9m dokladu je v\u017edy zodpov\u011bdn\u00e1 osoba, kter\u00e1 doklad vystavila.<\/p>\n<p><strong>Raz\u00edtko ani podpis<\/strong> da\u0148ov\u00fd doklad obsahovat nemus\u00ed.&nbsp;<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>TIP: M\u011bjte v \u00fa\u010detnictv\u00ed dokonal\u00fd po\u0159\u00e1dek d\u00edky <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">programu Money S3<\/a>. Da\u0148ov\u00fd doklad vystav\u00edte na p\u00e1r klik\u016f a jste si jist\u00ed, \u017ee je v souladu s platnou legislativou.<\/p>\n<\/div>\n<h2>Zjednodu\u0161en\u00fd da\u0148ov\u00fd doklad<\/h2>\n<p>Se zjednodu\u0161en\u00fdm da\u0148ov\u00fdm dokladem se nej\u010dast\u011bji setk\u00e1te pod n\u00e1zvem <strong>paragon<\/strong>. Mus\u00ed obsahovat tyto n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li><strong>ozna\u010den\u00ed prod\u00e1vaj\u00edc\u00edho<\/strong>: n\u00e1zev firmy nebo jm\u00e9no fyzick\u00e9 osoby, pop\u0159. dodatek ke jm\u00e9nu a s\u00eddlo,&nbsp;<\/li>\n<li><strong>DI\u010c<\/strong> prod\u00e1vaj\u00edc\u00edho,<\/li>\n<li><strong>eviden\u010dn\u00ed \u010d\u00edslo<\/strong> dokladu,<\/li>\n<li><strong>rozsah <\/strong>(pokud je zn\u00e1m)<strong> a p\u0159edm\u011bt pln\u011bn\u00ed <\/strong>\u2013 tj. n\u00e1zev zbo\u017e\u00ed nebo slu\u017eby,<\/li>\n<li><strong>datum<\/strong> vystaven\u00ed faktury,<\/li>\n<li>v p\u0159\u00edpad\u011b, \u017ee se li\u0161\u00ed od data vystaven\u00ed, uv\u00e1d\u011bjte i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/\"><strong>datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed<\/strong><\/a> \u2013 tj. v\u011bt\u0161inou datum dod\u00e1n\u00ed zbo\u017e\u00ed, slu\u017eby nebo p\u0159ijet\u00ed platby,<\/li>\n<li>cena celkem (v\u010d. DPH),<\/li>\n<li>sazbu dan\u011b.<\/li>\n<\/ul>\n<p>TIP: P\u0159ed\u00e1n\u00ed doklad\u016f \u00fa\u010detn\u00ed firm\u011b za p\u00e1r vte\u0159in \u2013 to zvl\u00e1dne <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed program Money S3<\/a>. Pod\u00edvejte se na jeho moduly <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-centrala-a-ucetni-klient-s3\/\">\u00da\u010detn\u00ed centr\u00e1la a \u00fa\u010detn\u00ed klient<\/a>. Vyhnete se ru\u010dn\u00edmu p\u0159episov\u00e1n\u00ed dokument\u016f a zbyte\u010dn\u00fdm chyb\u00e1m v \u00fa\u010detnictv\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\/9359\">\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\/9359\">\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>Jak je to s archivac\u00ed u da\u0148ov\u00fdch doklad\u016f<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">Archivace \u00fa\u010detn\u00edch doklad\u016f<\/a> m\u00e1 sv\u00e1 pravidla stanoven\u00e1 z\u00e1konem. Da\u0148ov\u00e9 doklady mus\u00edte dle z\u00e1kona o DPH <strong>skladovat 10 let od konce zda\u0148ovac\u00edho obdob\u00ed<\/strong>, ve kter\u00e9m se pln\u011bn\u00ed uskute\u010dnilo. V p\u0159\u00edpad\u011b, \u017ee m\u00e1te s\u00eddlo nebo provozovnu v \u010cesk\u00e9 republice, mus\u00edte doklady skladovat tak\u00e9 zde \u2013 pokud k nim ov\u0161em nem\u00e1te nep\u0159etr\u017eit\u00fd d\u00e1lkov\u00fd p\u0159\u00edstup.<\/p>\n<p><a href=\"https:\/\/money.cz\/vlastnosti\/inbox-s3\/\">Elektronickou archivaci doklad\u016f<\/a> v\u00e1m usnadn\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/inbox-s3\/\"><strong>modul Inbox<\/strong><\/a>. Funguje jako centr\u00e1ln\u00ed e-mailov\u00e1 schr\u00e1nka ur\u010den\u00e1 pro sb\u011br v\u0161ech p\u0159ijat\u00fdch dokument\u016f. V\u0161echny doklady tak m\u00e1te na jednom m\u00edst\u011b, na p\u00e1r klik\u016f dohled\u00e1te, co pot\u0159ebujete a nemus\u00edte nic skladovat v \u0161anonech.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejprve ujasn\u011bn\u00ed: v praxi se \u010dasto zam\u011b\u0148uj\u00ed \u00fa\u010detn\u00ed a da\u0148ov\u00e9 doklady.&nbsp; \u00da\u010detn\u00ed doklady jsou v\u0161echny doklady, kter\u00e9 uplatn\u00edte v \u00fa\u010detnictv\u00ed. Ve chv\u00edli, kdy jste pl\u00e1tci &#8230;<\/p>\n","protected":false},"author":2,"featured_media":9360,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[282,93,65],"class_list":["post-9359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidence","category-ucetnictvi-2","tag-archivace","tag-danovy-doklad","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9359","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=9359"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9359\/revisions"}],"predecessor-version":[{"id":16769,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9359\/revisions\/16769"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9360"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}