Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-settings.php on line 520

Deprecated: Assigning the return value of new by reference is deprecated in /home/sumasi/public_html/web/wp-settings.php on line 520

Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-settings.php on line 535

Deprecated: Assigning the return value of new by reference is deprecated in /home/sumasi/public_html/web/wp-settings.php on line 535

Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-settings.php on line 542

Deprecated: Assigning the return value of new by reference is deprecated in /home/sumasi/public_html/web/wp-settings.php on line 542

Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-settings.php on line 578

Deprecated: Assigning the return value of new by reference is deprecated in /home/sumasi/public_html/web/wp-settings.php on line 578

Warning: set_magic_quotes_runtime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-settings.php on line 18

Deprecated: Function set_magic_quotes_runtime() is deprecated in /home/sumasi/public_html/web/wp-settings.php on line 18

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Strict Standards: Declaration of Walker_Page::start_lvl() should be compatible with Walker::start_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Strict Standards: Declaration of Walker_Page::end_lvl() should be compatible with Walker::end_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Strict Standards: Declaration of Walker_Page::start_el() should be compatible with Walker::start_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Strict Standards: Declaration of Walker_Page::end_el() should be compatible with Walker::end_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1199

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1244

Strict Standards: Declaration of Walker_PageDropdown::start_el() should be compatible with Walker::start_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1244

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Strict Standards: Declaration of Walker_Category::start_lvl() should be compatible with Walker::start_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Strict Standards: Declaration of Walker_Category::end_lvl() should be compatible with Walker::end_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Strict Standards: Declaration of Walker_Category::start_el() should be compatible with Walker::start_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Strict Standards: Declaration of Walker_Category::end_el() should be compatible with Walker::end_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1391

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/classes.php on line 1442

Strict Standards: Declaration of Walker_CategoryDropdown::start_el() should be compatible with Walker::start_el(&$output) in /home/sumasi/public_html/web/wp-includes/classes.php on line 1442

Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/wp-db.php on line 306

Strict Standards: Redefining already defined constructor for class wpdb in /home/sumasi/public_html/web/wp-includes/wp-db.php on line 306

Warning: require_once(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/cache.php on line 431

Strict Standards: Redefining already defined constructor for class WP_Object_Cache in /home/sumasi/public_html/web/wp-includes/cache.php on line 431

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Strict Standards: Declaration of Walker_Comment::start_lvl() should be compatible with Walker::start_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Strict Standards: Declaration of Walker_Comment::end_lvl() should be compatible with Walker::end_lvl(&$output) in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Strict Standards: Declaration of Walker_Comment::start_el() should be compatible with Walker::start_el(&$output) in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Strict Standards: Declaration of Walker_Comment::end_el() should be compatible with Walker::end_el(&$output) in /home/sumasi/public_html/web/wp-includes/comment-template.php on line 1266

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/class.wp-dependencies.php on line 31

Strict Standards: Redefining already defined constructor for class WP_Dependencies in /home/sumasi/public_html/web/wp-includes/class.wp-dependencies.php on line 31

Warning: require(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/http.php on line 61

Strict Standards: Redefining already defined constructor for class WP_Http in /home/sumasi/public_html/web/wp-includes/http.php on line 61
SUMA PLUS d.o.o. » Splošno

Archive forSplošno


Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 41

Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 41

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 50

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 50

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 52

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 52

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 54

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 54

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 55

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 55

Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 41

Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 41

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 50

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 50

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 52

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 52

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 54

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 54

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 55

Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/sumasi/public_html/web/wp-includes/functions.php on line 55

Hramba knjigovodskih listin

V Zakonu o računovodstvu (Ur. List 23/99) in 47. členu Pravilnika o računovodstvu z dne 15.11.2004 je predpisano, da se poslovne knjige in računovodske listine hranijo v arhivu. Podjetje v svojem splošnem aktu opredeli načine (v papirni obliki ali v obliki elektronskih zapisov) in oblike arhiviranja knjigovodskih listin med obračunskim obdobjem in po njem. S skrbnostjo dobrega gospodarja jih hrani v zakonsko določenih rokih in rokih, določenih v svojem splošnem aktu.

V 30. členu Zakona o računovodstvu in v 48. členu Pravilnika o računovodstvu so določeni najkrajši roki hrambe:

2 leti

  • prodajni in kontrolni bloki,
  • pomožni obračuni in podobne knjigovodske listine.

3 leta

  • knjigovodske listine plačilnega prometa.

5 let

  • knjigovodske listine, na podlagi katerih se knjiži,
  • z zakonom določene listine,
  • pomožne knjige.

10 let

  • kupoprodajne pogodbe za nepremičnine,
  • glavna knjiga in dnevnik.

Trajno

  • letna poročila,
  • končni obračuni plač zaposlenih,
  • izplačilne liste za obdobja, za katera ni končnih obračunov plač.

Pri računalniškem obravnavanju podatkov se hrani tudi zbirka listin o ustreznih računalniških programih, ki omogoča kasnejše preverjanje. Čas hrambe te zbirke je odvisen od časa hrambe knjigovodskih listin.

POZOR!!!

Zakon o davku na dodano vrednost (Ur. l. RS, št. 114/04) v 57. členu določa, da je davčni zavezanec dolžan hraniti vso prejeto in izdano dokumentacijo, še posebno pa: prejete in izdane račune, dokumente o popravkih računov, dokumente o opravljenem izvozu in uvozu, finančno dokumentacijo, dokumente, na osnovi katerih je uveljavljal oprostitev DDV, obračune DDV in vse druge knjigovodske listine, ki se kakorkoli nanašajo na promet blaga in storitev oz. na uvoz blaga in so pomembne za obračunavanje in plačevanje DDV, najmanj 10 let po poteku leta, na katero se te listine nanašajo.

Vir:

1. Slovenski računovodski standardi
2. Zakon o davku na dodano vrednost -1 (uradni list RS 117/06)
3. Zakon o gospodarskih družbah -1 (Uradni list RS 42/06)

 

V besedilu so navedene splošne informacije za računovodsko in davčno obravnavanje nekaterih postavk. V podjetju ne moremo prevzeti nikakršne odgovornosti za njihovo napačno interpretacijo in uporabo v praksi. Če imate pri vašem poslovanju konkreten problem v zvezi z obravnavano tematiko, nam pošljite vprašanje in z veseljem vam bomo pomagali.

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