Firm\u00e1m, \u017eivnostn\u00edkom a \u010fal\u0161\u00edm organiz\u00e1ci\u00e1m zost\u00e1va u\u017e len nieko\u013eko mesiacov na pr\u00edpravu na jednu z najv\u00e4\u010d\u0161\u00edch zmien vo faktur\u00e1cii za posledn\u00e9 roky. Od 1. janu\u00e1ra 2027 sa na Slovensku naplno spust\u00ed povinn\u00e1 elektronick\u00e1 faktur\u00e1cia, Finan\u010dn\u00e1 spr\u00e1va preto podnikate\u013eov vyz\u00fdva, aby pr\u00edpravu nenech\u00e1vali na posledn\u00fa chv\u00ed\u013eu. Pri poru\u0161en\u00ed nov\u00fdch povinnost\u00ed toti\u017e m\u00f4\u017eu hrozi\u0165 pokuty v tis\u00edcoch eur.<\/p>\n
Povinnos\u0165 vystavova\u0165 elektronick\u00e9 fakt\u00fary sa bude t\u00fdka\u0165 predov\u0161etk\u00fdm platite\u013eov DPH pri z\u00e1konom ur\u010den\u00fdch tuzemsk\u00fdch transakci\u00e1ch medzi podnikate\u013emi a organiz\u00e1ciami. Ove\u013ea \u0161ir\u0161\u00ed okruh subjektov v\u0161ak mus\u00ed vedie\u0165 eFakt\u00fary prij\u00edma\u0165. Patria sem aj neplatitelia DPH, \u017eivnostn\u00edci, firmy, verejn\u00e9 in\u0161tit\u00facie, ob\u010dianske zdru\u017eenia, nad\u00e1cie \u010di prenaj\u00edmatelia nehnute\u013enost\u00ed. <\/p>\n
Fakt\u00fara v PDF u\u017e nebude sta\u010di\u0165<\/p>\n
Elektronick\u00e1 fakt\u00fara toti\u017e nie je oby\u010dajn\u00e9 PDF, ktor\u00e9 dnes podnikate\u013e vytvor\u00ed a po\u0161le z\u00e1kazn\u00edkovi e-mailom. P\u00f4jde o \u0161trukt\u00farovan\u00fd elektronick\u00fd dokument pod\u013ea eur\u00f3pskej normy, ktor\u00fd dok\u00e1\u017eu \u00fa\u010dtovn\u00e9 syst\u00e9my automaticky spracova\u0165. Fakt\u00fary sa bud\u00fa \u0161tandardne pren\u00e1\u0161a\u0165 cez medzin\u00e1rodn\u00fa sie\u0165 Peppol a certifikovan\u00fdch poskytovate\u013eov doru\u010dovacej slu\u017eby, ktor\u00fdch Finan\u010dn\u00e1 spr\u00e1va ozna\u010duje ako digit\u00e1lnych po\u0161t\u00e1rov.<\/p>\n
Podnikate\u013e si m\u00f4\u017ee digit\u00e1lneho po\u0161t\u00e1ra vybra\u0165 u\u017e dnes a do syst\u00e9mu sa zapoji\u0165 dobrovo\u013ene e\u0161te pred povinn\u00fdm \u0161tartom. Na trhu s\u00fa jednoduch\u00e9 elektronick\u00e9 schr\u00e1nky aj plne integrovan\u00e9 rie\u0161enia zabudovan\u00e9 priamo do \u00fa\u010dtovn\u00fdch \u010di faktura\u010dn\u00fdch programov. Finan\u010dn\u00e1 spr\u00e1va odpor\u00fa\u010da najm\u00e4 overi\u0165 si, \u010di softv\u00e9r, ktor\u00fd dnes pou\u017e\u00edvate, bude od janu\u00e1ra schopn\u00fd nov\u00e9 fakt\u00fary vystavova\u0165, prij\u00edma\u0165 a komunikova\u0165 s digit\u00e1lnym po\u0161t\u00e1rom.<\/p>\n
Za chyby hrozia vysok\u00e9 pokuty<\/p>\n
Nov\u00fd syst\u00e9m z\u00e1rove\u0148 umo\u017en\u00ed automatick\u00e9 elektronick\u00e9 oznamovanie \u00fadajov Finan\u010dnej spr\u00e1ve. Pri vystaven\u00ed fakt\u00fary sa pr\u00edslu\u0161n\u00e9 \u00fadaje odo\u0161l\u00fa cez digit\u00e1lneho po\u0161t\u00e1ra a pri prijatej fakt\u00fare n\u00e1sledne plat\u00ed lehota na ich ozn\u00e1menie. Ak subjekt \u00fadaje neodo\u0161le, odo\u0161le ich nespr\u00e1vne alebo neskoro, sankcia m\u00f4\u017ee dosiahnu\u0165 a\u017e 10 000 eur. Pri opakovanom poru\u0161en\u00ed m\u00f4\u017ee pokuta vyst\u00fapi\u0165 a\u017e na 100 000 eur.<\/p>\n
Finan\u010dn\u00e1 spr\u00e1va v\u0161ak z\u00e1rove\u0148 uv\u00e1dza, \u017ee pokutu nem\u00e1 dosta\u0165 podnikate\u013e za ka\u017ed\u00fd ban\u00e1lny omyl. Ak ide o zjavn\u00fa chybu, ktor\u00fa bezodkladne oprav\u00ed, alebo preuk\u00e1\u017ee technick\u00e9 zlyhanie svojho digit\u00e1lneho po\u0161t\u00e1ra a \u00fadaje odo\u0161le hne\u010f po odstr\u00e1nen\u00ed probl\u00e9mu, sankcia sa nemus\u00ed uplatni\u0165. <\/p>\n
\u0160t\u00e1t zintenz\u00edv\u0148uje pr\u00edpravy<\/p>\n
Finan\u010dn\u00e1 spr\u00e1va po\u010das augusta e\u0161te viac zintenz\u00edvnila informa\u010dn\u00fa kampa\u0148. Na september pripravila s\u00e9riu siedmich odborn\u00fdch konferenci\u00ed po Slovensku a zverejnila viac ako 100 odpoved\u00ed na praktick\u00e9 ot\u00e1zky. Rok 2026 m\u00e1 sl\u00fa\u017ei\u0165 predov\u0161etk\u00fdm na testovanie a pr\u00edpravu, aby podnikatelia nemuseli technick\u00e9 probl\u00e9my rie\u0161i\u0165 a\u017e po ostr\u00fdch zmen\u00e1ch od janu\u00e1ra.<\/p>\n
Be\u017en\u00fdch ob\u010danov sa povinnos\u0165 priamo net\u00fdka. Ak nepodnik\u00e1te, fakt\u00fary za telef\u00f3n, elektrinu \u010di in\u00e9 slu\u017eby budete m\u00f4c\u0165 na\u010falej dost\u00e1va\u0165 rovnak\u00fdm sp\u00f4sobom ako dnes. Pre firmy, \u017eivnostn\u00edkov a organiz\u00e1cie je v\u0161ak situ\u00e1cia \u00faplne in\u00e1 a Finan\u010dn\u00e1 spr\u00e1va odpor\u00fa\u010da s pr\u00edpravou neot\u00e1\u013ea\u0165.<\/p>\n","protected":false},"excerpt":{"rendered":"Firm\u00e1m, \u017eivnostn\u00edkom a \u010fal\u0161\u00edm organiz\u00e1ci\u00e1m zost\u00e1va u\u017e len nieko\u013eko mesiacov na pr\u00edpravu na jednu z najv\u00e4\u010d\u0161\u00edch zmien vo…\n","protected":false},"author":2,"featured_media":156931,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[6],"tags":[46178,2002,330,43,40,44,39,42,45,41],"class_list":["post-156930","post","type-post","status-publish","format-standard","has-post-thumbnail","category-slovensko","tag-efaktura","tag-financna-sprava","tag-pokuta","tag-sk","tag-slovak","tag-slovak-republic","tag-slovakia","tag-slovencina","tag-slovenska-republika","tag-slovensko"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/117129314553912195","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/156930","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=156930"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/156930\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/156931"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=156930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=156930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=156930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}