{"id":151818,"date":"2026-08-15T08:13:13","date_gmt":"2026-08-15T08:13:13","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/151818\/"},"modified":"2026-08-15T08:13:13","modified_gmt":"2026-08-15T08:13:13","slug":"od-januara-2027-je-povinna-elektronicka-fakturacia-tyka-sa-aj-vsetkych-zivnostnikov-treba-sa-pripravit","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/151818\/","title":{"rendered":"Od janu\u00e1ra 2027 je povinn\u00e1 elektronick\u00e1 faktur\u00e1cia. T\u00fdka sa aj v\u0161etk\u00fdch \u017eivnostn\u00edkov, treba sa pripravi\u0165"},"content":{"rendered":"

Od 1. janu\u00e1ra 2027 za\u010d\u00ednaj\u00fa na Slovensku plati\u0165 ve\u013ek\u00e9 zmeny, a to aj pre mimovl\u00e1dny sektor. Tou hlavnou zmenou je elektronick\u00e1 faktur\u00e1cia, ktor\u00e1 sa dotkne aj ob\u010dianskych zdru\u017een\u00ed, nad\u00e1ci\u00ed \u010di neziskov\u00fdch organiz\u00e1ci\u00ed. Finan\u010dn\u00e1 spr\u00e1va preto sp\u00fa\u0161\u0165a<\/a> vzdel\u00e1vaciu kampa\u0148, aby im pomohla zvl\u00e1dnu\u0165 prechod na nov\u00fd syst\u00e9m bez zbyto\u010dn\u00e9ho stresu. Na svojom webe u\u017e zverejnila praktick\u00fd manu\u00e1l, pri\u010dom na jese\u0148 pl\u00e1nuje aj odborn\u00e9 webin\u00e1re \u010di region\u00e1lne konferencie.<\/p>\n

Prechod na elektronick\u00e9 fakt\u00fary je s\u00fa\u010das\u0165ou \u0161ir\u0161ej eur\u00f3pskej moderniz\u00e1cie DPH a digitaliz\u00e1cie \u00faradov. Rozsah nov\u00e9ho syst\u00e9mu v\u0161ak nebude rovnak\u00fd pre v\u0161etky mimovl\u00e1dky. Rozhoduj\u00face je predov\u0161etk\u00fdm to, \u010di organiz\u00e1cia je, respekt\u00edve nie je platite\u013eom DPH.<\/p>\n

Pokia\u013e mimovl\u00e1dka nie je platite\u013eom DPH, nebude musie\u0165 elektronick\u00e9 fakt\u00fary vystavova\u0165. Vznikne jej v\u0161ak povinnos\u0165 akceptova\u0165 ich v elektronickej podobe od svojich dod\u00e1vate\u013eov, napr\u00edklad za energie, telef\u00f3n, bankov\u00e9 alebo \u00fa\u010dtovn\u00e9 slu\u017eby. Na druhej strane, ak je organiz\u00e1cia platite\u013eom DPH, pri vybran\u00fdch tuzemsk\u00fdch obchodoch bude musie\u0165 elektronick\u00e9 fakt\u00fary nielen prij\u00edma\u0165, ale aj sama vystavova\u0165.<\/p>\n

Jozef Kiss, prezident finan\u010dnej spr\u00e1vy, prizvukuje, \u017ee cie\u013eom \u0161t\u00e1tu nie je len ozn\u00e1mi\u0165 nov\u00fa povinnos\u0165 a necha\u0165 dotknut\u00e9 subjekty, nech sa tr\u00e1pia, ale pon\u00faknu\u0165 im aj re\u00e1lnu pomoc. Potrebu v\u010das sa pripravi\u0165 zd\u00f4raz\u0148uje aj vl\u00e1dna splnomocnenky\u0148a pre rozvoj ob\u010dianskej spolo\u010dnosti Simona Zacharov\u00e1. Pod\u013ea nej potrebuj\u00fa jasn\u00e9 n\u00e1vody najm\u00e4 men\u0161ie organiz\u00e1cie, aby presne vedeli, ak\u00e9 rie\u0161enie je pre ne najlep\u0161ie a \u010do presne maj\u00fa spravi\u0165 e\u0161te predt\u00fd, ako syst\u00e9m nabehne na ostr\u00fa prev\u00e1dzku.<\/p>\n

Tis\u00edce organiz\u00e1cii dostan\u00fa DI\u010c automaticky<\/p>\n

Samozrejme, aby mohla elektronick\u00e1 faktur\u00e1cia fungova\u0165 spr\u00e1vne, ka\u017ed\u00e1 organiz\u00e1cia mus\u00ed ma\u0165 pridelen\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo, teda DI\u010c. Pr\u00e1ve pod\u013ea neho dok\u00e1\u017ee syst\u00e9m v sieti Peppol dan\u00fd subjekt presne identifikova\u0165 a bezpe\u010dne mu doru\u010di\u0165 fakt\u00faru. Finan\u010dn\u00e1 spr\u00e1va preto za\u010dala automaticky registrova\u0165<\/a> pribli\u017ene 58-tis\u00edc subjektov, ktor\u00e9 doteraz disponovali iba I\u010cO-m.<\/p>\n

Pre v\u00e4\u010d\u0161inu mimovl\u00e1dok to znamen\u00e1, \u017ee nemusia chodi\u0165 na da\u0148ov\u00fd \u00farad ani pod\u00e1va\u0165 \u017eiadne \u017eiadosti. Rozhodnutie o pridelen\u00ed DI\u010c im pr\u00edde automaticky do schr\u00e1nky na Slovensko.sk, pr\u00edpadne klasickou po\u0161tou. Automaticky bude \u0161t\u00e1t registrova\u0165 aj novovzniknut\u00e9 organiz\u00e1cie.<\/p>\n

\"elektronick\u00e1<\/p>\n

\t\tIlustr. obr. | Zdroj: Depositphotos<\/a><\/p>\n

Ja ale d\u00f4le\u017eit\u00e9 podotkn\u00fa\u0165, \u017ee pridelenie DI\u010c okam\u017eite neznamen\u00e1, \u017ee sa dan\u00e1 neziskovka st\u00e1va platite\u013eom DPH alebo \u017ee mus\u00ed pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie. Ak prij\u00edma len nezdanite\u013en\u00e9 pr\u00edjmy, ako s\u00fa dary \u010di dve percent\u00e1 z dane, jej da\u0148ov\u00fd re\u017eim sa nijako nemen\u00ed. Jedinou novou povinnos\u0165ou je akceptova\u0165 elektronick\u00fa fakt\u00faru od dod\u00e1vate\u013ea.<\/p>\n

Elektronick\u00e1 faktur\u00e1cia si \u017eiada pr\u00edpravu<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va odpor\u00fa\u010da mimovl\u00e1dkam vyu\u017ei\u0165 zvy\u0161ok roka na postupn\u00fa pr\u00edpravu. V prvom rade by si mala organiz\u00e1cia skontrolova\u0165 po\u0161tov\u00fa aj elektronick\u00fa schr\u00e1nku na Slovensko.sk a po\u010dka\u0165 na doru\u010denie rozhodnutia o pridelen\u00ed DI\u010c. V\u00fdnimku tvoria iba organiza\u010dn\u00e9 zlo\u017eky s 12-miestnym I\u010cO-m, ktor\u00e9 musia o pridelenie \u010d\u00edsla po\u017eiada\u0165 osobitne, konkr\u00e9tne cez formul\u00e1r na port\u00e1li finan\u010dnej spr\u00e1vy.<\/p>\n

Druh\u00fdm krokom je ujasnenie vlastn\u00e9ho postavenia z poh\u013eadu DPH, aby organiz\u00e1cia presne vedela, \u010di bude fakt\u00fary len prij\u00edma\u0165, alebo aj vystavova\u0165. V \u010fal\u0161om kroku je potrebn\u00e9, aby si z\u00e1stupca organiz\u00e1cie vytvoril \u00fa\u010det na port\u00e1li finan\u010dnej spr\u00e1vy a po\u017eiadal o autorizovan\u00fd pr\u00edstup. Tento pr\u00edstup je potom mo\u017en\u00e9 udeli\u0165 aj externej \u00fa\u010dtovn\u00ed\u010dke.<\/p>\n

\u0160tvrt\u00fdm krokom je v\u00fdber vhodn\u00e9ho technick\u00e9ho rie\u0161enia. Fakt\u00fary sa bud\u00fa doru\u010dova\u0165 cez takzvan\u00fdch digit\u00e1lnych po\u0161t\u00e1rov. Ak organiz\u00e1cia pou\u017e\u00edva vlastn\u00fd ekonomick\u00fd softv\u00e9r, mala by sa obr\u00e1ti\u0165 na svojho dod\u00e1vate\u013ea a overi\u0165 si, \u010di bude syst\u00e9m prepojen\u00fd s digit\u00e1lnym po\u0161t\u00e1rom a \u010di dok\u00e1\u017ee fakt\u00fary automaticky na\u010d\u00edta\u0165 a archivova\u0165. Men\u0161ie neziskovky, cez ktor\u00e9 prebehne len p\u00e1r fakt\u00far mesa\u010dne, si m\u00f4\u017eu zvoli\u0165 jednoduch\u00fa online schr\u00e1nku alebo vyu\u017ei\u0165 bezplatn\u00e9 z\u00e1kladn\u00e9 bal\u00edky, ktor\u00e9 s\u00fa dostupn\u00e9 na trhu.<\/p>\n

Piatym a posledn\u00fdm odpor\u00fa\u010dan\u00edm je zapoji\u0165 sa do syst\u00e9mu dobrovo\u013ene, a to u\u017e po\u010das tohto roka. Organiz\u00e1cie si tak na\u017eivo vysk\u00fa\u0161aj\u00fa fungovanie v praxi a vychytaj\u00fa pr\u00edpadn\u00e9 chyby e\u0161te pred t\u00fdm, ne\u017e sa elektronick\u00e1 faktur\u00e1cia stane povinnou.<\/p>\n

Dotkne sa to aj \u017eivnostn\u00edkov<\/p>\n

Nebud\u00fa to v\u0161ak len ve\u013ek\u00e9 firmy \u010di neziskovky, ktor\u00fdch sa dotkne povinn\u00e1 elektronick\u00e1 faktur\u00e1cia. Vz\u0165ahuje sa aj na \u017eivnostn\u00edkov, a to celkom v\u00fdrazne. Syst\u00e9m toti\u017e prin\u00e1\u0161a povinnosti pre v\u0161etk\u00fdch podnikate\u013eov, bez oh\u013eadu na to, \u010di ide o ve\u013ek\u00e9 firmy, esero\u010dky alebo mal\u00fdch \u017eivnostn\u00edkov.<\/p>\n

Podobne ako pri neziskovk\u00e1ch, rozsah povinnost\u00ed z\u00e1vis\u00ed najm\u00e4 od toho, \u010di je \u017eivnostn\u00edk platite\u013eom DPH. Ak je \u017eivnostn\u00edk platite\u013eom DPH, od janu\u00e1ra bude musie\u0165 elektronick\u00e9 fakt\u00fary nielen prij\u00edma\u0165 od svojich dod\u00e1vate\u013eov, ale aj vyhotovova\u0165 a posiela\u0165 svojim odberate\u013eom (pri vn\u00fatro\u0161t\u00e1tnych obchodoch). Ak ide o neplatite\u013ea DPH, vyhotovova\u0165 elektronick\u00e9 fakt\u00fary nemus\u00ed, no mus\u00ed ich prij\u00edma\u0165 od svojich partnerov a dod\u00e1vate\u013eov.<\/p>\n

Kop\u00ed sa kritika<\/p>\n

Elektronick\u00e1 faktur\u00e1cia, hoci sa o nej vie u\u017e dlho a \u0161t\u00e1t sk\u00fa\u0161a dotkn\u00fdm subjektom pom\u00f4c\u0165 v pr\u00edprave na nov\u00fd syst\u00e9m, m\u00e1 st\u00e1le mno\u017estvo kritikov. Hoci ju \u0161t\u00e1t prezentuje ako moderniz\u00e1ciu a boj proti da\u0148ov\u00fdm \u00fanikom, medzi podnikate\u013emi a \u017eivnostn\u00edkmi sa ve\u013ekej ob\u013eube nete\u0161\u00ed.<\/p>\n

\"peniaze,<\/p>\n

\t\tZdroj: Depositphotos<\/a><\/p>\n

Najv\u00e4\u010d\u0161\u00edm t\u0155\u0148om v oku s\u00fa vy\u0161\u0161ie n\u00e1klady pre najmen\u0161\u00edch podnikate\u013eov. Mnoh\u00ed \u017eivnostn\u00edci \u010di mal\u00e9 firmy toti\u017e bud\u00fa musie\u0165 investova\u0165 do nov\u00fdch \u00fa\u010dtovn\u00fdch softv\u00e9rov, aktualiz\u00e1ci\u00ed alebo plati\u0165 slu\u017eby takzvan\u00fdch digit\u00e1lnych po\u0161t\u00e1rov. Tieto v\u00fddavky najviac zasiahnu najm\u00e4 t\u00fdch, ktor\u00ed doteraz fungovali na jednoduch\u00fdch rie\u0161eniach a vystavovali len p\u00e1r fakt\u00far mesa\u010dne.<\/p>\n

Mnoh\u00e1 potom upozor\u0148uj\u00fa aj na dodato\u010dn\u00fa byrokratick\u00fa z\u00e1\u0165a\u017e a technick\u00fa n\u00e1ro\u010dnos\u0165. Namiesto s\u013eubovan\u00e9ho zjednodu\u0161enia prich\u00e1dzaj\u00fa nov\u00e9 procesy, nutnos\u0165 autoriz\u00e1cie na port\u00e1loch, spravovanie digit\u00e1lnych pr\u00edstupov a nastavovanie prepojen\u00ed so syst\u00e9mom Peppol. Pre star\u0161\u00edch \u017eivnostn\u00edkov alebo \u013eud\u00ed, ktor\u00ed s digit\u00e1lnymi technol\u00f3giami nepracuj\u00fa denne, to v\u0161etko m\u00f4\u017eu by\u0165 ve\u013ek\u00e9 komplik\u00e1cie.<\/p>\n

Napokon sa podnikatelia ob\u00e1vaj\u00fa aj rizika technick\u00fdch v\u00fdpadkov na strane \u0161t\u00e1tu alebo sprostredkovate\u013eov, \u010do je s oh\u013eadom na minulos\u0165 celkom p\u00e1dny argument. Ak toti\u017e syst\u00e9m zlyh\u00e1, m\u00f4\u017ee to spomali\u0165 \u010di \u00faplne zablokova\u0165 be\u017en\u00fd chod firiem, vystavovanie dokladov a v kone\u010dnom d\u00f4sledku aj samotn\u00e9 vypl\u00e1canie fakt\u00far.<\/p>\n","protected":false},"excerpt":{"rendered":"Od 1. janu\u00e1ra 2027 za\u010d\u00ednaj\u00fa na Slovensku plati\u0165 ve\u013ek\u00e9 zmeny, a to aj pre mimovl\u00e1dny sektor. Tou hlavnou…\n","protected":false},"author":2,"featured_media":151819,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[6],"tags":[45445,31008,28590,2002,2764,16818,31575,43,40,44,39,42,45,41,5021,3150],"class_list":["post-151818","post","type-post","status-publish","format-standard","has-post-thumbnail","category-slovensko","tag-digitalny-postar","tag-e-faktury","tag-elektronicka-fakturacia","tag-financna-sprava","tag-firmy","tag-mimovladne-organizacie","tag-povinnost","tag-sk","tag-slovak","tag-slovak-republic","tag-slovakia","tag-slovencina","tag-slovenska-republika","tag-slovensko","tag-stat","tag-zivnostnici"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/117098525994347478","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/151818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/comments?post=151818"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/151818\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/151819"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=151818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=151818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=151818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}