{"id":1751,"date":"2025-02-22T21:31:21","date_gmt":"2025-02-22T20:31:21","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1751"},"modified":"2025-02-22T21:31:21","modified_gmt":"2025-02-22T20:31:21","slug":"uctovanie-transakcii-prostrednictvom-platobnych-kariet","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/en\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/","title":{"rendered":"\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet"},"content":{"rendered":"<h2>\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet<\/h2>\n<p>Pr\u00edslu\u0161n\u00e9 \u00fa\u010dtovn\u00e9 postupy pre transakcie uskuto\u010dnen\u00e9 platobn\u00fdmi kartami vych\u00e1dzaj\u00fa z Opatrenia MF SR zo 16. decembra 2002 \u010d. 23054\/2002-92, v znen\u00ed neskor\u0161\u00edch predpisov. Hoci tieto postupy detailne upravuj\u00fa \u00fa\u010dtovanie pr\u00edjmov z bezhotovostn\u00fdch platieb, pri evidovan\u00ed \u00fahrad vykonan\u00fdch debetnou kartou nenach\u00e1dzame \u0161pecifick\u00e9 pokyny. Pre lep\u0161ie pochopenie uv\u00e1dzame jednotliv\u00e9 pr\u00edpady:<\/p>\n<h3><span style=\"color: #808080;\">1. \u00da\u010dtovanie pr\u00edjmov z platobn\u00fdch kariet<\/span><\/h3>\n<p>Pri predaji tovaru alebo slu\u017eieb, kde sa vyu\u017e\u00edva elektronick\u00e1 registra\u010dn\u00e1 pokladnica (e-kasa \u010di virtu\u00e1lna poklad\u0148a), m\u00f4\u017ee d\u00f4js\u0165 k \u00fahrade bu\u010f v hotovosti, alebo bezhotovostne \u2013 napr\u00edklad platobnou kartou. V pr\u00edpade bezhotovostn\u00e9ho pr\u00edjmu sa najprv eviduje z\u00e1pis na \u00fa\u010det\u00a0315 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky, a a\u017e po prip\u00edsan\u00ed platby na bankov\u00fd \u00fa\u010det sa suma pripisuje na \u00fa\u010det\u00a0221 \u2013 Bankov\u00e9 \u00fa\u010dty\u00a0so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u00fa\u010det 315.<\/p>\n<p>Pr\u00edklad 1: Evidovanie tr\u017eieb zaplaten\u00fdch kartou<\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 309px;\" width=\"690\">\n<thead>\n<tr>\n<td>\u010c.<\/td>\n<td>Dokl.<\/td>\n<td>\u00da\u010dtovn\u00fd pr\u00edpad<\/td>\n<td><\/td>\n<td>Suma<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\">1.<\/td>\n<td rowspan=\"3\">ID<\/td>\n<td rowspan=\"3\">Tr\u017eby za tovar, platen\u00e9 platobnou kartou (20.3.2025)<\/td>\n<td>Bez DPH<\/td>\n<td>400,-<\/td>\n<td><\/td>\n<td>604<\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>92,-<\/td>\n<td><\/td>\n<td>343<\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>492,-<\/td>\n<td>315<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">2.<\/td>\n<td rowspan=\"3\">ID<\/td>\n<td rowspan=\"3\">Tr\u017eby za slu\u017eby, platen\u00e9 platobnou kartou (20.3.2025)<\/td>\n<td>Bez DPH<\/td>\n<td>70,-<\/td>\n<td><\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>16,10<\/td>\n<td><\/td>\n<td>343<\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>86,10<\/td>\n<td>315<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Tr\u017eba zinkasovan\u00e1 platobnou kartou (25.3.2025)<\/td>\n<td>492,-<\/td>\n<td>221<\/td>\n<td>315<\/td>\n<\/tr>\n<tr>\n<td>4.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Tr\u017eba zinkasovan\u00e1 platobnou kartou (25.3.2025)<\/td>\n<td>86,10<\/td>\n<td>221<\/td>\n<td>315<\/td>\n<\/tr>\n<tr>\n<td>5.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Poplatky banke (25.3.2025)<\/td>\n<td>10,-<\/td>\n<td>568<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #808080;\">2. \u00da\u010dtovanie \u00fahrad vykonan\u00fdch platobn\u00fdmi kartami<\/span><\/h3>\n<p>\u00da\u010dtovn\u00e9 postupy rozli\u0161uj\u00fa \u00fahrady vykon\u00e1van\u00e9 kreditnou a debetnou platobnou kartou.<\/p>\n<h4>2.1 \u00dahrady kreditnou platobnou kartou<\/h4>\n<p>Pod\u013ea stanoven\u00fdch postupov sa \u00fahrady uskuto\u010dnen\u00e9 kreditnou kartou za\u00fa\u010dtuj\u00fa nasledovne: najprv sa zaznamen\u00e1 pr\u00edjem na \u00fa\u010det\u00a0231 \u2013 Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery\u00a0so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na pr\u00edslu\u0161n\u00fd \u00fa\u010det, ktor\u00fd odr\u00e1\u017ea vecn\u00fa podstatu n\u00e1kupu alebo n\u00e1kladov. Po uhraden\u00ed spl\u00e1tky sa t\u00e1to suma prevedie z \u00fa\u010dtu 231 na \u00fa\u010det\u00a0221 \u2013 Bankov\u00e9 \u00fa\u010dty.<\/p>\n<p>Pr\u00edklad 2: \u00dahrada kreditnou platobnou kartou<\/p>\n<table width=\"875\">\n<thead>\n<tr>\n<td>\u010c.<\/td>\n<td>Dokl.<\/td>\n<td>\u00da\u010dtovn\u00fd pr\u00edpad<\/td>\n<td><\/td>\n<td>Suma<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"3\">1.<\/td>\n<td rowspan=\"3\">I\u00daD<\/td>\n<td rowspan=\"3\">Spolo\u010dn\u00edk Re\u017en\u00e1k vy\u00fa\u010dtoval z\u00e1ru\u010dn\u00fd servis slu\u017eobn\u00e9ho auta uhraden\u00fd kreditnou platobnou kartou (10.4.2025)<\/td>\n<td>Bez DPH<\/td>\n<td>500,-<\/td>\n<td>511<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>115,-<\/td>\n<td>343<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>615,-<\/td>\n<td><\/td>\n<td>231<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Spl\u00e1tka \u00faveru (kreditnej karty) (30.4.2025)<\/td>\n<td>615,-<\/td>\n<td>231<\/td>\n<td>221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2.2 \u00dahrady debetnou platobnou kartou<\/p>\n<p>Pri \u00fahrad\u00e1ch debetnou kartou \u00fa\u010dtovn\u00e9 smernice neposkytuj\u00fa jednozna\u010dn\u00e9 pokyny, \u010do vedie k r\u00f4znym pr\u00edstupom. V praxi sa be\u017ene rozli\u0161uje pod\u013ea toho, kto kartu pou\u017e\u00edva:<\/p>\n<ul>\n<li>Ak debetn\u00fa kartu vyu\u017e\u00edva zamestnanec:<br \/>\n\u00dahrady sa zaznamen\u00e1vaj\u00fa cez \u00fa\u010det\u00a0335 \u2013 Poh\u013ead\u00e1vky vo\u010di zamestnancom\u00a0s proti\u00fa\u010dtovan\u00edm na \u00fa\u010det\u00a0221 \u2013 Bankov\u00e9 \u00fa\u010dty. Po vy\u00fa\u010dtovan\u00ed n\u00e1kladov sa poh\u013ead\u00e1vka z\u00fa\u010dtuje s pr\u00edslu\u0161n\u00fdm \u00fa\u010dtom n\u00e1kladov a DPH.<\/li>\n<li>Ak debetn\u00fa kartu pou\u017e\u00edva spolo\u010dn\u00edk:<br \/>\n\u00dahrady sa \u00fa\u010dtuj\u00fa cez \u00fa\u010det\u00a0355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom\u00a0so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom na \u00fa\u010det\u00a0221 \u2013 Bankov\u00e9 \u00fa\u010dty. Pri vy\u00fa\u010dtovan\u00ed n\u00e1kladov plat\u00ed rovnak\u00fd princ\u00edp, ako pri zamestnancoch.<\/li>\n<\/ul>\n<p>Pr\u00edklad 3: Evidovanie \u00fahrad debetnou kartou pou\u017e\u00edvanou zamestnancami<\/p>\n<p>&nbsp;<\/p>\n<table>\n<thead>\n<tr>\n<td>\u010c.<\/td>\n<td>Dokl.<\/td>\n<td colspan=\"2\">\u00da\u010dtovn\u00fd pr\u00edpad<\/td>\n<td>Suma<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Zamestnanec P\u00e1nik zaplatil debetnou kartou<\/td>\n<td>98,40<\/td>\n<td>335<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Zamestnanec Ondru\u0161 zaplatil debetnou kartou<\/td>\n<td>55,35<\/td>\n<td>335<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>VB\u00da<\/td>\n<td colspan=\"2\">Zamestnanec Lipt\u00e1k zaplatil debetnou kartou<\/td>\n<td>110,70<\/td>\n<td>335<\/td>\n<td>221<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">4.<\/td>\n<td rowspan=\"3\">ID<\/td>\n<td rowspan=\"3\">Zamestnanec P\u00e1nik vy\u00fa\u010dtoval n\u00e1kup pohonn\u00fdch l\u00e1tok na \u010derpacej stanici uhraden\u00fd debetnou platobnou kartou<\/td>\n<td>Bez DPH<\/td>\n<td>80,-<\/td>\n<td>501<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>18,40<\/td>\n<td>343<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>98,40<\/td>\n<td><\/td>\n<td>335<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">5.<\/td>\n<td rowspan=\"3\">ID<\/td>\n<td rowspan=\"3\">Zamestnanec Ondru\u0161 vy\u00fa\u010dtoval n\u00e1kup kancel\u00e1rskych potrieb uhraden\u00fdch debetnou platobnou kartou<\/td>\n<td>Bez DPH<\/td>\n<td>45,-<\/td>\n<td>501<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>10,35<\/td>\n<td>343<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>55,35<\/td>\n<td><\/td>\n<td>335<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">6.<\/td>\n<td rowspan=\"3\">ID<\/td>\n<td rowspan=\"3\">Zamestnanec Lipt\u00e1k vy\u00fa\u010dtoval platbu za drobn\u00fa opravu stroja<\/td>\n<td>Bez DPH<\/td>\n<td>90,-<\/td>\n<td>511<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>DPH 23 %<\/td>\n<td>20,70<\/td>\n<td>343<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Spolu<\/td>\n<td>110,70<\/td>\n<td><\/td>\n<td>335<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak h\u013ead\u00e1te rie\u0161enie, sme pripraven\u00ed v\u00e1m pom\u00f4c\u0165! \ud83d\udca1<\/p>\n<div style=\"margin-top: 20px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet<\/p>","protected":false},"author":2,"featured_media":1752,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1751","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-dph","post_format-post-format-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet - \u00fa\u010dtovn\u00edcka a mzdov\u00e1 agenda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.acconti.sk\/en\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet - \u00fa\u010dtovn\u00edcka a mzdov\u00e1 agenda\" \/>\n<meta property=\"og:description\" content=\"\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.acconti.sk\/en\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00fa\u010dtovn\u00edcka a mzdov\u00e1 agenda\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-22T20:31:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.acconti.sk\/wp-content\/uploads\/2025\/02\/6507f68bdfbd0214131ff3ba_platenie_mobilom.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1332\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Katar\u00edna Lehotsk\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katar\u00edna Lehotsk\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/\",\"url\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/\",\"name\":\"\u00da\u010dtovanie transakci\u00ed prostredn\u00edctvom platobn\u00fdch kariet - \u00fa\u010dtovn\u00edcka a mzdov\u00e1 agenda\",\"isPartOf\":{\"@id\":\"https:\/\/www.acconti.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.acconti.sk\/wp-content\/uploads\/2025\/02\/6507f68bdfbd0214131ff3ba_platenie_mobilom.jpeg\",\"datePublished\":\"2025-02-22T20:31:21+00:00\",\"author\":{\"@id\":\"https:\/\/www.acconti.sk\/#\/schema\/person\/80578d4b9d7382b1deb329dc709ce85c\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.acconti.sk\/uctovanie-transakcii-prostrednictvom-platobnych-kariet\/#primaryimage\",\"url\":\"https:\/\/www.acconti.sk\/wp-content\/uploads\/2025\/02\/6507f68bdfbd0214131ff3ba_platenie_mobilom.jpeg\",\"contentUrl\":\"https:\/\/www.acconti.sk\/wp-content\/uploads\/2025\/02\/6507f68bdfbd0214131ff3ba_platenie_mobilom.jpeg\",\"width\":2000,\"height\":1332,\"caption\":\"Mature woman paying bill through smartphone using NFC technology in a restaurant. 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