{"id":242,"date":"2016-04-16T11:49:33","date_gmt":"2016-04-16T09:49:33","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=242"},"modified":"2016-04-16T11:49:33","modified_gmt":"2016-04-16T09:49:33","slug":"uctovanie-vratnych-obalov","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-vratnych-obalov\/","title":{"rendered":"\u00da\u010dtovanie vratn\u00fdch obalov."},"content":{"rendered":"

Obaly sl\u00fa\u017eia na ochranu a\u00a0prepravu nak\u00fapen\u00e9ho materi\u00e1lu, tovaru a\u00a0v\u00fdrobkov. Z \u00fa\u010dtovn\u00e9ho h\u013eadiska v zmysle \u00a7 17 ods. 3 postupov \u00fa\u010dtovania<\/strong> patria vratn\u00e9<\/strong> f\u013ea\u0161e do kateg\u00f3rie z\u00e1sob a \u00fa\u010dtuj\u00fa sa ako materi\u00e1l. Vratn\u00e9 obaly sl\u00fa\u017eia na viacn\u00e1sobn\u00e9 pou\u017eitie pri dod\u00e1vkach medzi obchodn\u00fdmi partnermi, a\u00a0to vo vn\u00fatri podnikate\u013esk\u00fdch subjektov, pr\u00edpadne sa m\u00f4\u017eu prechodne pou\u017ei\u0165 na skladovanie v\u00fdrobkov a\u00a0tovarov. Tieto obaly sa eviduj\u00fa na \u00fa\u010dte 112 \u2013 Materi\u00e1l na sklade.\u00a0Sp\u00f4sob \u00fa\u010dtovania z\u00e1vis\u00ed od dohodnut\u00e9ho sp\u00f4sobu obehu:<\/p>\n

    \n
  1. Formou predaja<\/strong> , ke\u010f dod\u00e1vate\u013e fakturuje obaly ako samostatn\u00fa polo\u017eku, v\u00a0tomto pr\u00edpade obaly prech\u00e1dzaj\u00fa do vlastn\u00edctva kupuj\u00faceho, ktor\u00fd by ich mal prija\u0165 na sklad a\u00a0pri vr\u00e1ten\u00ed dod\u00e1vate\u013eovi, by ich mal \u00fa\u010dtova\u0165 ako pri inom predaji z\u00e1sob.<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
     <\/td>\n\u00da\u010dtovanie vratn\u00fdch obalov <\/strong><\/td>\nDod\u00e1vate\u013e<\/strong><\/td>\nOdberate\u013e<\/strong><\/td>\n<\/tr>\n
     <\/td>\n <\/td>\nMD<\/td>\nD<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n
    1.<\/td>\nFakt\u00fara za tovar<\/td>\n311<\/td>\n601,604<\/td>\n111,131<\/td>\n321<\/td>\n<\/tr>\n
     <\/td>\nCena za obaly<\/td>\n311<\/td>\n642<\/td>\n111<\/td>\n321<\/td>\n<\/tr>\n
     <\/td>\nDPH<\/td>\n311<\/td>\n343<\/td>\n343<\/td>\n321<\/td>\n<\/tr>\n
    2.<\/td>\n\u00dabytok obalov<\/td>\n542<\/td>\n111<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
    3.<\/td>\nPr\u00edjem obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\n112<\/td>\n111<\/td>\n<\/tr>\n
    4.<\/td>\n\u00dahrada fakt\u00fary<\/td>\n211,221<\/td>\n311<\/td>\n321<\/td>\n211,221<\/td>\n<\/tr>\n
    5.<\/td>\nFakt\u00fara za vr\u00e1ten\u00e9 obaly<\/td>\n111<\/td>\n321<\/td>\n311<\/td>\n642<\/td>\n<\/tr>\n
     <\/td>\nDPH<\/td>\n343<\/td>\n321<\/td>\n311<\/td>\n343<\/td>\n<\/tr>\n
    6.<\/td>\n\u00dabytok obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\n542<\/td>\n112<\/td>\n<\/tr>\n
    7.<\/td>\nPr\u00edjem vr\u00e1ten\u00fdch obalov u dod\u00e1vate\u013ea<\/td>\n112<\/td>\n111<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
    8.<\/td>\n\u00dahrada fakt\u00fary<\/td>\n321<\/td>\n211,221<\/td>\n211,221<\/td>\n311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

      \n
    1. formou odplatn\u00e9ho zapo\u017ei\u010dania<\/strong>, ke\u010f dod\u00e1vate\u013e \u00fa\u010dtuje n\u00e1jomn\u00e9, resp. po\u017ei\u010dovn\u00e9 za obaly<\/strong>. Obaly<\/strong> zost\u00e1vaj\u00fa majetkom dod\u00e1vate\u013ea, ktor\u00e9mu sa v dohodnutej lehote vracaj\u00fa.<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n
       <\/td>\n\u00da\u010dtovanie vratn\u00fdch obalov <\/strong><\/td>\nDod\u00e1vate\u013e<\/strong><\/td>\nOdberate\u013e<\/strong><\/td>\n<\/tr>\n
       <\/td>\n <\/td>\nMD<\/td>\nD<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n
      1.<\/td>\nFakt\u00fara za tovar<\/td>\n311<\/td>\n601,604<\/td>\n111,131<\/td>\n321<\/td>\n<\/tr>\n
       <\/td>\nN\u00e1jomn\u00e9 za obaly<\/td>\n311<\/td>\n602<\/td>\n111<\/td>\n321<\/td>\n<\/tr>\n
       <\/td>\nDPH<\/td>\n311<\/td>\n343<\/td>\n343<\/td>\n321<\/td>\n<\/tr>\n
      2.<\/td>\n\u00dabytok obalov<\/td>\n112\/2<\/td>\n112\/1<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
      3.<\/td>\nPr\u00edjem obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\npods\u00favahov\u00e1<\/td>\nevidencia<\/td>\n<\/tr>\n
      4.<\/td>\n\u00dahrada fakt\u00fary<\/td>\n211,221<\/td>\n311<\/td>\n321<\/td>\n211,221<\/td>\n<\/tr>\n
      5.<\/td>\n\u00dabytok obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\npods\u00favahov\u00e1<\/td>\nevidencia<\/td>\n<\/tr>\n
      6.<\/td>\nPr\u00edjem vr\u00e1ten\u00fdch obalov u dod\u00e1vate\u013ea<\/td>\n112\/1<\/td>\n112\/2<\/td>\n <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

        \n
      1. Formou z\u00e1lohovej faktur\u00e1cie.<\/em><\/strong> Dod\u00e1vate\u013e fakturuje odberate\u013eovi obaly z\u00e1lohovo. V\u00a0tomto pr\u00edpade s\u00fa obaly aj na\u010falej majetkom dod\u00e1vate\u013ea a\u00a0v\u00a0pr\u00edpade ich vr\u00e1tenia dod\u00e1vate\u013e dobropisuje za vr\u00e1ten\u00e9 obaly prijat\u00fa z\u00e1lohu. V\u00a0pr\u00edpade nevr\u00e1tenia obalov v\u00a0dohodnut\u00fdch term\u00ednoch je opr\u00e1vnen\u00fd mu tieto vyfakturova\u0165 a\u00a0obaly sa st\u00e1vaj\u00fa vlastn\u00edctvom odberate\u013ea.<\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
         <\/td>\n\u00da\u010dtovanie vratn\u00fdch obalov <\/strong><\/td>\nDod\u00e1vate\u013e<\/strong><\/td>\nOdberate\u013e<\/strong><\/td>\n<\/tr>\n
         <\/td>\n <\/td>\nMD<\/td>\nD<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n
        1.<\/td>\nFakt\u00fara za tovar<\/td>\n311<\/td>\n601,604<\/td>\n111,131<\/td>\n321<\/td>\n<\/tr>\n
         <\/td>\nZ\u00e1loha za obaly<\/td>\n311<\/td>\n314<\/td>\n324<\/td>\n321<\/td>\n<\/tr>\n
         <\/td>\nDPH<\/td>\n311<\/td>\n343<\/td>\n343<\/td>\n321<\/td>\n<\/tr>\n
        2.<\/td>\n\u00dabytok obalov<\/td>\n112\/2<\/td>\n112\/1<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
        3.<\/td>\nPr\u00edjem obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\npods\u00favahov\u00e1<\/td>\nevidencia<\/td>\n<\/tr>\n
        6.<\/td>\n\u00dabytok obalov u odberate\u013ea<\/td>\n <\/td>\n <\/td>\npods\u00favahov\u00e1<\/td>\nevidencia<\/td>\n<\/tr>\n
        7.<\/td>\nPr\u00edjem vr\u00e1ten\u00fdch obalov u dod\u00e1vate\u013ea<\/td>\n112\/1<\/td>\n112\/2<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
        8.<\/td>\nDobropis za vr\u00e1ten\u00e9 obaly<\/td>\n314<\/td>\n321<\/td>\n311<\/td>\n324<\/td>\n<\/tr>\n
        9.<\/td>\nDPH<\/td>\n343<\/td>\n321<\/td>\n311<\/td>\n343<\/td>\n<\/tr>\n
        10.<\/td>\n\u00dahrada dobropisu<\/td>\n321<\/td>\n211,221<\/td>\n211,221<\/td>\n311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Bc. Lucia Hanusov\u00e1<\/p>\n

        <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        Obaly sl\u00fa\u017eia na ochranu a\u00a0prepravu nak\u00fapen\u00e9ho materi\u00e1lu, tovaru a\u00a0v\u00fdrobkov. Z \u00fa\u010dtovn\u00e9ho h\u013eadiska v zmysle \u00a7 17 ods. 3 postupov \u00fa\u010dtovania patria vratn\u00e9 f\u013ea\u0161e do kateg\u00f3rie z\u00e1sob a \u00fa\u010dtuj\u00fa sa ako materi\u00e1l. Vratn\u00e9 obaly sl\u00fa\u017eia na viacn\u00e1sobn\u00e9 pou\u017eitie pri dod\u00e1vkach medzi obchodn\u00fdmi partnermi, a\u00a0to vo vn\u00fatri podnikate\u013esk\u00fdch subjektov, pr\u00edpadne sa m\u00f4\u017eu prechodne pou\u017ei\u0165 na skladovanie v\u00fdrobkov […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-242","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\n\u00da\u010dtovanie vratn\u00fdch obalov. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-vratnych-obalov\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovanie vratn\u00fdch obalov. -\" \/>\n<meta property=\"og:description\" content=\"Obaly sl\u00fa\u017eia na ochranu a\u00a0prepravu nak\u00fapen\u00e9ho materi\u00e1lu, tovaru a\u00a0v\u00fdrobkov. Z \u00fa\u010dtovn\u00e9ho h\u013eadiska v zmysle \u00a7 17 ods. 3 postupov \u00fa\u010dtovania patria vratn\u00e9 f\u013ea\u0161e do kateg\u00f3rie z\u00e1sob a \u00fa\u010dtuj\u00fa sa ako materi\u00e1l. Vratn\u00e9 obaly sl\u00fa\u017eia na viacn\u00e1sobn\u00e9 pou\u017eitie pri dod\u00e1vkach medzi obchodn\u00fdmi partnermi, a\u00a0to vo vn\u00fatri podnikate\u013esk\u00fdch subjektov, pr\u00edpadne sa m\u00f4\u017eu prechodne pou\u017ei\u0165 na skladovanie v\u00fdrobkov […]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-vratnych-obalov\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-04-16T09:49:33+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. Lucia Hanusov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mgr. 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