{"id":6822,"date":"2018-05-28T00:00:00","date_gmt":"2018-05-28T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/skartace-a-archivace-dokumentu-ve-financnim-ucetnictvi-u-obchodnich-spolecnosti\/"},"modified":"2018-05-28T00:00:00","modified_gmt":"2018-05-28T00:00:00","slug":"skartace-a-archivace-dokumentu-ve-financnim-ucetnictvi-u-obchodnich-spolecnosti","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/skartace-a-archivace-dokumentu-ve-financnim-ucetnictvi-u-obchodnich-spolecnosti\/","title":{"rendered":"Skartace a archivace dokument\u016f ve finan\u010dn\u00edm \u00fa\u010detnictv\u00ed u obchodn\u00edch spole\u010dnost\u00ed"},"content":{"rendered":"\n<p>Jakmile \u00fa\u010detn\u011b i da\u0148ov\u011b uzav\u0159eme p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, m\u016f\u017eeme u n\u011bkter\u00fdch doklad\u016f p\u0159istoupit ke skartaci a uvolnit si tak prostory ve firemn\u00edm arch\u00edvu. V\u00edte, jak dlouho mus\u00edte dokumenty archivovat?<\/p>\n<p>Archiva\u010dn\u00edch lh\u016ft a vyjime\u010dn\u00fdch situac\u00ed, t\u00fdkaj\u00edc\u00edch se jednotliv\u00fdch dokument\u016f, je opravdu hodn\u011b, nav\u00edc jsou lh\u016fty uvedeny hned v n\u011bkolika z\u00e1konech.<\/p>\n<p>Z\u00e1kladn\u00ed pravidla a dobu, po kterou je nutn\u00e9 uchov\u00e1vat \u00fa\u010detn\u00ed z\u00e1znamy, upravuj\u00ed \u010dty\u0159i z\u00e1kladn\u00ed p\u0159edpisy:<\/p>\n<p>  &#8211; z\u00e1kon o \u00fa\u010detnictv\u00ed &#8211; z\u00e1kon o dan\u00edch z p\u0159\u00edjmu &#8211; z\u00e1kon o DPH &#8211; a z\u00e1kon o archivnictv\u00ed a spisov\u00e9 slu\u017eb\u011b  <\/p>\n<p>V souladu se Z\u00e1konem o \u00fa\u010detnictv\u00ed 563\/1991 Sb. dle \u00a7 31 plat\u00ed povinnost archivace n\u00e1sledovn\u011b :<\/p>\n<u>\n<li>\u00fa\u010detn\u00ed z\u00e1v\u011brka, v\u00fdro\u010dn\u00ed zpr\u00e1va \u2013 10 let&nbsp;<\/li>\n<li>\u00fa\u010detn\u00ed doklady, \u00fa\u010detn\u00ed knihy, odpisov\u00e9 pl\u00e1ny, inventurn\u00ed soupisy, \u00fa\u010dtov\u00fd rozvrh, p\u0159ehledy \u2013 5 let<\/li>\n<li>\u00fa\u010detn\u00ed z\u00e1znamy, kter\u00fdmi \u00fa\u010detn\u00ed jednotky dokl\u00e1daj\u00ed veden\u00ed \u00fa\u010detnictv\u00ed \u2013 5 let<\/li>\n<\/ul>\n<p>Lh\u016fta pro stanoven\u00ed dan\u011b z p\u0159\u00edjmu \u010din\u00ed 3 roky a po\u010d\u00edn\u00e1 dnem, v n\u011bm\u017e uplynula lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed. Tato lh\u016fta se prodlu\u017euje nap\u0159\u00edklad p\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty, nebo da\u0148ov\u00e9 kontroly.<\/p>\n<p>Maxim\u00e1ln\u00ed doba prodlou\u017een\u00ed je 10 let.<\/p>\n<p>Obecn\u00e9 ustanoven\u00ed o uchov\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f dle 235\/2004 Sb. Z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty v \u00a7 35 uv\u00e1d\u00ed povinnost archivace da\u0148ov\u00fdch doklad\u016f pro osobu povinnou k dani, tak i p\u0159\u00edjemce pln\u011bn\u00ed. Doba uchov\u00e1n\u00ed da\u0148ov\u00fdch doklad\u016f \u010din\u00ed 10 let od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m se pln\u011bn\u00ed uskute\u010dnilo.<\/p>\n<p>Archivaci dokument\u016f, jako jsou nap\u0159\u00edklad dokumenty o vzniku, p\u0159em\u011bn\u011b, statuty, stanovy, jednac\u00ed \u0159\u00e1dy, v\u00fdro\u010dn\u00ed zpr\u00e1vy, dokumentace o zru\u0161en\u00ed a z\u00e1niku a dal\u0161\u00ed jin\u00e9, \u0159e\u0161\u00ed z\u00e1kon 499\/2004 Sb. o archivnictv\u00ed a spisov\u00e9 slu\u017eb\u011b a o zm\u011bn\u011b n\u011bkter\u00fdch z\u00e1kon\u016f.<\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka archivuje v souladu se v\u0161emi p\u0159edpisy, v\u00fdznamn\u011b u\u0161et\u0159\u00ed starosti s n\u00e1sledn\u00fdm dokazov\u00e1n\u00edm \u010di prokazov\u00e1n\u00edm skute\u010dnost\u00ed, kter\u00e9 byly rozhodn\u00e9 pro stanoven\u00ed z\u00e1kladu dan\u011b.<\/p>\n<p>Z tohoto d\u016fvodu je vhodn\u00e9 vypracovat intern\u00ed sm\u011brnici pro ob\u011bh, zpracov\u00e1n\u00ed a archivaci doklad\u016f v konkr\u00e9tn\u00ed spole\u010dnosti nebo pro konkr\u00e9tn\u00edho podnikatele. Aplikac\u00ed sm\u011brnice a jej\u00edm d\u016fsledn\u00fdm dodr\u017eov\u00e1n\u00edm se tak lze vyhnout p\u0159\u00edpadn\u00fdm sankc\u00edm.<\/p>\n<p>Spole\u010dnost \u010di podnikatel se m\u016f\u017ee obr\u00e1tit tak\u00e9 na profesion\u00e1ln\u00ed firmy, kter\u00e9 nab\u00edz\u00ed kompletn\u00ed servis archivace jak v pap\u00edrov\u00e9, tak i v elektronick\u00e9 podob\u011b a kone\u010dnou skartaci dokument\u016f.<\/p>\n<p>  Zdroj: 235\/2004 Sb. o dani z p\u0159idan\u00e9 hodnoty 563\/1991 Sb. o \u00fa\u010detnictv\u00ed 499\/2004 Sb. o archivnictv\u00ed a spisov\u00e9 slu\u017eb\u011b a o zm\u011bn\u011b n\u011bkter\u00fdch z\u00e1kon\u016f 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016f 101\/2000 Sb. o ochran\u011b osobn\u00edch \u00fadaj\u016f<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jakmile \u00fa\u010detn\u011b i da\u0148ov\u011b uzav\u0159eme p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, m\u016f\u017eeme u n\u011bkter\u00fdch doklad\u016f p\u0159istoupit ke skartaci a uvolnit si tak prostory ve firemn\u00edm arch\u00edvu. V\u00edte, jak dlouho mus\u00edte dokumenty archivovat? Archiva\u010dn\u00edch lh\u016ft a vyjime\u010dn\u00fdch situac\u00ed, t\u00fdkaj\u00edc\u00edch se jednotliv\u00fdch dokument\u016f, je opravdu hodn\u011b, nav\u00edc jsou lh\u016fty uvedeny hned v n\u011bkolika z\u00e1konech. Z\u00e1kladn\u00ed pravidla a dobu, po kterou [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6822"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6822\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5469"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}