[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.jsdmi.sk\/potrebujete-k-svojmu-podnikaniu-elektronicku-registracnu-pokladu\/#Article","mainEntityOfPage":"https:\/\/www.jsdmi.sk\/potrebujete-k-svojmu-podnikaniu-elektronicku-registracnu-pokladu\/","headline":"Potrebujete k svojmu podnikaniu elektronick\u00fa registra\u010dn\u00fa pokladu?","name":"Potrebujete k svojmu podnikaniu elektronick\u00fa registra\u010dn\u00fa pokladu?","description":"Pou\u017e\u00edvanie elektronickej registra\u010dnej pokladnice upravuje z\u00e1kon \u010d.289\/2008 Z.z. o\u00a0pou\u017e\u00edvan\u00ed elektronickej pokladnice a\u00a0o\u00a0zmene a\u00a0doplnen\u00ed z\u00e1kona Slovenskej n\u00e1rodnej rady \u010d. 511\/1992 Zb. o\u00a0spr\u00e1ve dan\u00ed a\u00a0poplatkov a\u00a0o\u00a0zmen\u00e1ch v\u00a0s\u00fastave \u00fazemn\u00fdch a\u00a0finan\u010dn\u00fdch org\u00e1nov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov. V\u00a0roku 2018 pre\u0161iel tento z\u00e1kon noveliz\u00e1ciou. T\u00e1 priniesla viacer\u00e9 zmeny. \u00a0 Registra\u010dn\u00fa poklad\u0148u mus\u00edte pou\u017e\u00edva\u0165 v\u00a0t\u00fdchto troch pr\u00edpadoch \u00a0 1. Fyzick\u00e9, alebo pr\u00e1vnick\u00e9 osoby, … ","datePublished":"2018-09-23","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.jsdmi.sk\/author\/#Person","name":"","url":"https:\/\/www.jsdmi.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/ee69a086fc043006d66000ff5e288b6b088fc8fa323128f3849437410a854832?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ee69a086fc043006d66000ff5e288b6b088fc8fa323128f3849437410a854832?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"jsdmi.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.jsdmi.sk\/wp-content\/uploads\/img_a293713_w16648_t1542986625.jpg","url":"https:\/\/www.jsdmi.sk\/wp-content\/uploads\/img_a293713_w16648_t1542986625.jpg","height":0,"width":0},"url":"https:\/\/www.jsdmi.sk\/potrebujete-k-svojmu-podnikaniu-elektronicku-registracnu-pokladu\/","about":["Podnikanie"],"wordCount":520,"articleBody":"\tPou\u017e\u00edvanie elektronickej registra\u010dnej pokladnice upravuje z\u00e1kon \u010d.289\/2008 Z.z. o\u00a0pou\u017e\u00edvan\u00ed elektronickej pokladnice a\u00a0o\u00a0zmene a\u00a0doplnen\u00ed z\u00e1kona Slovenskej n\u00e1rodnej rady \u010d. 511\/1992 Zb. o\u00a0spr\u00e1ve dan\u00ed a\u00a0poplatkov a\u00a0o\u00a0zmen\u00e1ch v\u00a0s\u00fastave \u00fazemn\u00fdch a\u00a0finan\u010dn\u00fdch org\u00e1nov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov. V\u00a0roku 2018 pre\u0161iel tento z\u00e1kon noveliz\u00e1ciou. T\u00e1 priniesla viacer\u00e9 zmeny. \t\u00a0\t\tRegistra\u010dn\u00fa poklad\u0148u mus\u00edte pou\u017e\u00edva\u0165 v\u00a0t\u00fdchto troch pr\u00edpadoch\u00a01. Fyzick\u00e9, alebo pr\u00e1vnick\u00e9 osoby, ktor\u00e9 s\u00fa dr\u017eite\u013emi \u017eivnostensk\u00e9ho opr\u00e1vnenia. Do tejto skupiny patria osoby: \t\tzap\u00edsan\u00e9 v\u00a0obchodnom registri\t\tktor\u00e9 podnikaj\u00fa na z\u00e1klade in\u00e9ho opr\u00e1vnenia pod\u013ea osobitn\u00fdch predpisov (napr\u00edklad lek\u00e1ri)\t\tktor\u00e9 podnikaj\u00fa na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia\t\tktor\u00e9 vykon\u00e1vaj\u00fa po\u013enohospod\u00e1rsku v\u00fdrobu\u00a02. Dr\u017eitelia \u017eivnostensk\u00e9ho opr\u00e1vnenia, ktor\u00ed prij\u00edmaj\u00fa hotovos\u0165 na predajn\u00fdch miestach. Je jedno, \u010di ide o\u00a0st\u00e1lu prev\u00e1dzku, alebo predaj na trhu. Jedn\u00e1 sa o\u00a0ak\u00e9ko\u013evek miesto kde podnikate\u013e prij\u00edma tr\u017ebu za svoje slu\u017eby, alebo produkty. Pritom je jedno, \u010di ide o\u00a0hotovos\u0165, platobn\u00fa kartu, \u010di napr\u00edklad stravn\u00e9 l\u00edstky.\u00a03. Dr\u017eitelia \u017eivnostensk\u00e9ho opr\u00e1vnenia, ktor\u00ed pred\u00e1vaj\u00fa tovar alebo poskytuj\u00fa slu\u017eby.Registra\u010dn\u00fa pokladnicu mus\u00edte pou\u017e\u00edva\u0165 i\u00a0v\u00a0tom pr\u00edpade, \u017ee produkty, alebo slu\u017eby pred\u00e1vate in\u00fdm podnikate\u013eom. M\u00f4\u017ee \u00eds\u0165 o\u00a0stavebn\u00fd materi\u00e1l, popr\u00edpade suroviny na pr\u00edpravu jed\u00e1l. V\u00a0pr\u00edpade slu\u017eieb ide napr\u00edklad o\u00a0taxislu\u017ebu, fotografick\u00e9 \u010dinnosti, alebo prev\u00e1dzkovanie pohostinstva.Zoznam slu\u017eieb, pri ktor\u00fdch potrebujete pou\u017e\u00edva\u0165 registra\u010dn\u00fa poklad\u0148u n\u00e1jdete v pr\u00edlohe vy\u0161\u0161ie spom\u00ednan\u00e9ho z\u00e1kona, ktor\u00fd upravuje pou\u017e\u00edvanie elektronick\u00fdch\u00a0 registra\u010dn\u00fdch pokladn\u00ed.\u00a0Elektronick\u00fa registra\u010dn\u00fa poklad\u0148u ste teda povinn\u00ed pou\u017e\u00edva\u0165 iba v\u00a0pr\u00edpade, \u017ee spad\u00e1te do jednej z\u00a0t\u00fdchto troch kateg\u00f3ri\u00ed. Pokia\u013e sa jedn\u00e1 napr\u00edklad o\u00a0vo\u013en\u00fd predaj z\u00a0dvora, t\u00e1to povinnos\u0165 sa v\u00e1s net\u00fdka. Ak by ste v\u0161ak poklad\u0148u chceli pou\u017e\u00edva\u0165 aj vtedy, ke\u010f nemus\u00edte, je to va\u0161e slobodn\u00e9 rozhodnutie.\u00a0\tTu je zop\u00e1r pr\u00edkladov, kedy pokladnicu nemus\u00edte pou\u017e\u00edva\u0165\u00a0\t\tDr\u017eitelia preukazu \u0164ZP, ktor\u00ed poskytuj\u00fa slu\u017eby\t\tPoskytovatelia slu\u017eieb vo vysokohorsk\u00fdch zariadeniach, pokia\u013e tieto zariadenia nie s\u00fa pripojen\u00e9 na cestn\u00fa komunik\u00e1ciu a\u00a0verejn\u00fa rozvodn\u00fa sie\u0165 elektriny. V\u00a0tak\u00fdchto zariadeniach nie je povinn\u00e9 pou\u017e\u00edva\u0165 registra\u010dn\u00fa poklad\u0148u ani v\u00a0pr\u00edpade predaja tovaru.\t\tPri predaji po\u0161tov\u00fdch zn\u00e1mok, dennej tla\u010de, \u010di l\u00edstkov na mestsk\u00fa hromadn\u00fa dopravu.\t\tPri predaji tovaru cez predajn\u00e9 automaty. Napr\u00edklad n\u00e1poje, orie\u0161ky at\u010f.\t\tPri predaji tovaru na dobierku.\t\tPri predaji zvierat. Av\u0161ak pozor. Poklad\u0148u mus\u00edte pou\u017e\u00edva\u0165 pokia\u013e chcete pred\u00e1va\u0165 akvar\u00edjne rybky, exotick\u00e9 zvierat\u00e1, \u0161kre\u010dky a\u00a0in\u00e9 hlodavce.\u00a0Pr\u00edpadov kedy nie ste povinn\u00fd pou\u017e\u00edva\u0165 registra\u010dn\u00fa poklad\u0148u, je omnoho viac. Presn\u00fd zoznam n\u00e1jdete taktie\u017e v\u00a0pr\u00edslu\u0161nom z\u00e1kone.                                                                                                                                                                                                                                                                                                                                                                                         3\/5 - (1 vote)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Potrebujete k svojmu podnikaniu elektronick\u00fa registra\u010dn\u00fa pokladu?","item":"https:\/\/www.jsdmi.sk\/potrebujete-k-svojmu-podnikaniu-elektronicku-registracnu-pokladu\/#breadcrumbitem"}]}]