{"id":1375,"date":"2025-06-23T12:16:19","date_gmt":"2025-06-23T10:16:19","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1375"},"modified":"2025-06-25T14:14:12","modified_gmt":"2025-06-25T12:14:12","slug":"povinna-e-faktura-od-1-januara-2027","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/povinna-e-faktura-od-1-januara-2027\/","title":{"rendered":"Mandatory e-invoice from January 1, 2027"},"content":{"rendered":"<style>.elementor-1375 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-234718d8:not(.elementor-motion-effects-element-type-background), .elementor-1375 .elementor-element.elementor-element-234718d8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:transparent;background-image:linear-gradient(180deg, var( --e-global-color-05398d8 ) 100%, var( --e-global-color-45a78a1 ) 0%);}.elementor-1375 .elementor-element.elementor-element-2d66299b{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;}.elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms{text-align:left;}.elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-45a78a1 );}.elementor-1375 .elementor-element.elementor-element-7fb50b9 > .elementor-widget-container{margin:0px 0px 0px 0px;padding:7px 20px 7px 20px;background-color:var( --e-global-color-primary );border-radius:100px 100px 100px 100px;}.elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title{text-align:center;}.elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-family:var( --e-global-typography-522adc1-font-family ), Sans-serif;font-size:var( --e-global-typography-522adc1-font-size );font-weight:var( --e-global-typography-522adc1-font-weight );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color, .elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title.style-color a{color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-1375 .elementor-element.elementor-element-1a7f431c{width:100%;max-width:100%;}.elementor-1375 .elementor-element.elementor-element-4e087a0b{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:flex-start;--align-items:flex-end;--gap:20px 20px;--row-gap:20px;--column-gap:20px;--flex-wrap:wrap;--margin-top:-150px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:200px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-4e087a0b.e-con{--align-self:center;}.elementor-1375 .elementor-element.elementor-element-75c9b4c2{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--flex-wrap:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-1375 .elementor-element.elementor-element-a8025f7{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:center;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--flex-wrap:wrap;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image{text-align:center;}.elementor-1375 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:20px 20px 20px 20px;}.elementor-1375 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-45a96f8e{--display:flex;--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;border-style:solid;--border-style:solid;border-width:0px 0px 1px 0px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:1px;--border-left-width:0px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:30px;--padding-bottom:40px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-6401bd4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author{text-align:left;}.elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-1375 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-1375 .elementor-element.elementor-element-743255a4{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );border-style:solid;--border-style:solid;border-width:0px 0px 0px 1px;--border-top-width:0px;--border-right-width:0px;--border-bottom-width:0px;--border-left-width:1px;border-color:var( --e-global-color-e9a8359 );--border-color:var( --e-global-color-e9a8359 );--padding-top:0px;--padding-bottom:0px;--padding-left:40px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date{text-align:left;}.elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-family:var( --e-global-typography-4d91835-font-family ), Sans-serif;font-size:var( --e-global-typography-4d91835-font-size );font-weight:var( --e-global-typography-4d91835-font-weight );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );color:var( --e-global-color-text );}.elementor-1375 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -17px 0px;}.elementor-1375 .elementor-element.elementor-element-3d15bb7c{width:auto;max-width:auto;}.elementor-1375 .elementor-element.elementor-element-5e94d66d{--display:flex;--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-family:var( --e-global-typography-4702d3e-font-family ), Sans-serif;font-size:var( --e-global-typography-4702d3e-font-size );font-weight:var( --e-global-typography-4702d3e-font-weight );text-decoration:var( --e-global-typography-4702d3e-text-decoration );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;--icon-size:12px;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-accent );border-style:none;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a svg{fill:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925:hover a:not(.hover-gradient), .elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-1c57925 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a svg{fill:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a{color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c:hover a:not(.hover-gradient), .elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-5b7460c a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a svg{fill:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a{color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2:hover a:not(.hover-gradient), .elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-3dfe5c2 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a{color:var( --e-global-color-primary );background-color:var( --e-global-color-296f776 );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a svg{fill:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a{color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86:hover a:not(.hover-gradient), .elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li.elementor-repeater-item-724ad86 a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;border-radius:50px 50px 50px 50px;width:35px;height:35px;line-height:32px;background-color:var( --e-global-color-primary );transition-duration:0.4s;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;margin:0px 10px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a{color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a svg{fill:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li:hover a:not(.hover-gradient), .elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a.hover-gradient:before{background-color:var( --e-global-color-accent );}.elementor-1375 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px -10px -7px 0px;}.elementor-1375 .elementor-element.elementor-element-6abf0aff{--display:flex;--margin-top:40px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-5d8176d7{--display:flex;--margin-top:20px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-5658a8d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-d325156 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-43978b0 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-1375 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1375 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-4e087a0b{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-1375 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-1375 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1375 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-1375 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1375 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-5e94d66d{--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );}.elementor-1375 .elementor-element.elementor-element-5e94d66d.e-con{--align-self:flex-end;}.elementor-1375 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;}.elementor-1375 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-5658a8d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-d325156 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-43978b0 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(max-width:767px){.elementor-1375 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:150px;--padding-left:10px;--padding-right:10px;}.elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1375 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1375 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1375 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-4e087a0b{--gap:0px 0px;--row-gap:0px;--column-gap:0px;--margin-top:-120px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:50px;--padding-left:20px;--padding-right:20px;}.elementor-1375 .elementor-element.elementor-element-75c9b4c2{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-a28c269 .jeg-elementor-kit.jkit-post-featured-image .post-featured-image img{border-radius:15px 15px 15px 15px;}.elementor-1375 .elementor-element.elementor-element-a28c269 > .elementor-widget-container{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-45a96f8e{--justify-content:flex-start;--flex-wrap:wrap;}.elementor-1375 .elementor-element.elementor-element-6401bd4{--width:30%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;}.elementor-1375 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-524f555 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-524f555.elementor-element{--align-self:flex-start;}.elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1375 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-169174b8 > .elementor-widget-container{margin:0px 11px -17px 0px;}.elementor-1375 .elementor-element.elementor-element-743255a4{--width:52%;--gap:15px 15px;--row-gap:15px;--column-gap:15px;--padding-top:0px;--padding-bottom:0px;--padding-left:30px;--padding-right:0px;}.elementor-1375 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-29d08e17 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-29d08e17.elementor-element{--align-self:flex-start;}.elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1375 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1375 .elementor-element.elementor-element-3d15bb7c > .elementor-widget-container{margin:0px 0px -15px 0px;}.elementor-1375 .elementor-element.elementor-element-5e94d66d{--margin-top:10px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-1375 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1375 .elementor-element.elementor-element-6cb28ac5 > .elementor-widget-container{margin:2px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-1375 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li{display:inline-block;}.elementor-1375 .elementor-element.elementor-element-69f637cc > .elementor-widget-container{margin:0px 0px -6px 0px;}.elementor-1375 .elementor-element.elementor-element-6abf0aff{--margin-top:30px;--margin-bottom:20px;--margin-left:0px;--margin-right:0px;}.elementor-1375 .elementor-element.elementor-element-5d8176d7{--margin-top:0px;--margin-bottom:10px;--margin-left:0px;--margin-right:0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-7a093cd > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-f84d0d7 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-5658a8d .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-5658a8d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-d325156 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-d325156 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1375 .elementor-element.elementor-element-43978b0 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1375 .elementor-element.elementor-element-43978b0 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-1375 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-1375 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-1375 .elementor-element.elementor-element-75c9b4c2{--content-width:1000px;}.elementor-1375 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1375 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-1375 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-1375 .elementor-element.elementor-element-6abf0aff{--width:100%;}.elementor-1375 .elementor-element.elementor-element-5d8176d7{--width:100%;}}@media(max-width:1024px) and (min-width:768px){.elementor-1375 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-1375 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1375 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-1375 .elementor-element.elementor-element-5e94d66d{--width:24%;}}.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; }@media (max-width: 1024px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }@media (max-width: 767px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1375\" class=\"elementor elementor-1375\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69f0272111e74\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69f0272112e1c\" ><h1 class=\"post-title style-color \">Povinn\u00e1 e-fakt\u00fara od 1. janu\u00e1ra 2027<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f0272113704\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/male-hands-laptop-keyboard-writing-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69f027211414f\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69f0272114b5b\" ><p class=\"post-date \">23. June 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69f0272116089\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f0272117858\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Aj ke\u010f sa janu\u00e1r 2027 m\u00f4\u017ee zda\u0165 \u010faleko, sk\u00fasenosti s in\u00fdmi povinn\u00fdmi digitaliza\u010dn\u00fdmi zmenami ukazuj\u00fa, \u017ee kto za\u010dne s pr\u00edpravou v\u010das, u\u0161etr\u00ed si stres aj dodato\u010dn\u00e9 n\u00e1klady. Od tohto d\u00e1tumu bud\u00fa toti\u017e v\u0161etci platitelia DPH povinn\u00ed vystavova\u0165 a prij\u00edma\u0165 fakt\u00fary v\u00fdlu\u010dne elektronicky prostredn\u00edctvom nov\u00e9ho \u0161t\u00e1tneho Informa\u010dn\u00e9ho syst\u00e9mu elektronickej faktur\u00e1cie (IS EFA)<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f02721188ab\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Koho sa nov\u00e1 povinnos\u0165 t\u00fdka a pre\u010do<\/h2><\/div><div class=\"heading-section-description\"><p>Od 1. janu\u00e1ra 2027 bude vystavovanie fakt\u00far v\u00fdlu\u010dne elektronickou formou povinn\u00e9 pre ka\u017ed\u00e9ho platite\u013ea DPH \u2013 \u010di u\u017e ide o ve\u013ek\u00fa akciov\u00fa spolo\u010dnos\u0165 alebo mikro-firmu. Z\u00e1kon rovnako zasiahne podnikate\u013eov, ktor\u00ed fakturuj\u00fa subjektom verejnej spr\u00e1vy, napr\u00edklad obciam, \u0161kol\u00e1m \u010di \u0161t\u00e1tnym in\u0161tit\u00faci\u00e1m. Naopak, s\u00fakromn\u00e9 osoby, koncov\u00ed spotrebitelia v B2C vz\u0165ahu zostan\u00fa mimo tejto povinnosti. Pre neplatite\u013eov DPH sa po\u010d\u00edta najprv s dobrovo\u013en\u00fdm vstupom do syst\u00e9mu a a\u017e n\u00e1sledne, pod\u013ea priebehu praxe, s pr\u00edpadn\u00fdm roz\u0161\u00edren\u00edm povinnosti.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f0272119868\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co presne sa mysl\u00ed pod pojmom \u201ee-fakt\u00fara\u201c<\/h2><\/div><div class=\"heading-section-description\"><p>Elektronick\u00e1 fakt\u00fara nebude len PDF prilo\u017een\u00e9 k e-mailu. P\u00f4jde o \u0161trukt\u00farovan\u00fd d\u00e1tov\u00fd s\u00fabor vo form\u00e1te XML, ktor\u00fd bude musie\u0165 prejs\u0165 cez Informa\u010dn\u00fd syst\u00e9m elektronickej faktur\u00e1cie (IS EFA). A\u017e po overen\u00ed obsahu a pridelen\u00ed jedine\u010dn\u00e9ho identifika\u010dn\u00e9ho k\u00f3du fakt\u00fary (IDF) sa dokument stane ofici\u00e1lne platn\u00fdm. Tento proces pripom\u00edna dne\u0161n\u00e9 pod\u00e1vanie da\u0148ov\u00fdch priznan\u00ed cez port\u00e1l Finan\u010dnej spr\u00e1vy, no p\u00f4jde e\u0161te o krok \u010falej: ka\u017ed\u00e1 fakt\u00fara bude zaevidovan\u00e1 v centr\u00e1lnej datab\u00e1ze okam\u017eite po vystaven\u00ed.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_69f027211a7a8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u017divotn\u00fd cyklus e-fakt\u00fary krok za krokom<\/h2><\/div><div class=\"heading-section-description\"><p>Najprv podnikate\u013e vytvor\u00ed fakt\u00faru v \u00fa\u010dtovnom alebo faktura\u010dnom softv\u00e9ri, ktor\u00fd je priamo napojen\u00fd na IS EFA. Softv\u00e9r potom odo\u0161le s\u00fabor do syst\u00e9mu, kde prebehne automatick\u00e1 kontrola povinn\u00fdch n\u00e1le\u017eitost\u00ed, form\u00e1tu a logick\u00fdch ch\u00fdb, ak\u00fdmi s\u00fa nespr\u00e1vne I\u010cO, neplatn\u00e1 sadzba DPH alebo nekompletn\u00e9 \u00fadaje o odberate\u013eovi. Ak je v\u0161etko v poriadku, IS EFA pridel\u00ed fakt\u00fare IDF a ulo\u017e\u00ed ju do datab\u00e1zy. A\u017e n\u00e1sledne m\u00f4\u017ee dod\u00e1vate\u013e doru\u010di\u0165 dokument odberate\u013eovi, \u010di u\u017e vo forme XML na strojov\u00e9 spracovanie alebo vo vizu\u00e1lnej podobe PDF doplnenej o IDF. Fakt\u00fary \u201evystaven\u00e9 na kolene\u201c bez tohto kroku nebud\u00fa platn\u00e9 a riskuj\u00fa odmietnutie plnenia, sankcie \u010di nere\u00e1lnos\u0165 odpo\u010dtu DPH.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f84d0d7 elementor-widget elementor-widget-jkit_heading\" data-id=\"f84d0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_69f027211b70a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Praktick\u00e9 dopady na ka\u017edodenn\u00fa pr\u00e1cu podnikate\u013ea<\/h2><\/div><div class=\"heading-section-description\"><p>Podnikate\u013e bude potrebova\u0165 softv\u00e9r, ktor\u00fd zvl\u00e1dne export \u00fadajov v \u0161t\u00e1tom po\u017eadovanom form\u00e1te a komunik\u00e1ciu so syst\u00e9mom Finan\u010dnej spr\u00e1vy. Proces faktur\u00e1cie sa mierne spomal\u00ed, preto\u017ee pribudne medzi-krok verifik\u00e1cie, z\u00e1rove\u0148 v\u0161ak vzrastie transparentnos\u0165 a odpadne neskor\u0161ie dodato\u010dn\u00e9 zasielanie fakt\u00far na da\u0148ov\u00e9 \u00farady. V\u0161etky doklady bud\u00fa archivovan\u00e9 v spolo\u010dnej datab\u00e1ze, \u010do v\u00fdrazne skracuje trvanie kontrol a eliminuje manu\u00e1lne doh\u013ead\u00e1vanie star\u00fdch dokumentov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5658a8d elementor-widget elementor-widget-jkit_heading\" data-id=\"5658a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69f027211c67e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdhody povinnej elektronickej faktur\u00e1cie<\/h2><\/div><div class=\"heading-section-description\"><p>Najv\u00fdraznej\u0161\u00edm pr\u00ednosom je ni\u017e\u0161ia chybovos\u0165. Syst\u00e9m odhal\u00ed form\u00e1lne nedostatky e\u0161te pred odoslan\u00edm odberate\u013eovi. Da\u0148ov\u00e9 kontroly sa zr\u00fdchlia, preto\u017ee in\u0161pektor u\u017e nebude \u017eiada\u0165 fyzick\u00e9 \u010di e-mailov\u00e9 zaslanie dokladov. \u00dadaje z elektronick\u00fdch fakt\u00far pon\u00faknu firm\u00e1m lep\u0161\u00ed preh\u013ead o poh\u013ead\u00e1vkach a cash-flow v re\u00e1lnom \u010dase. V perspekt\u00edve nieko\u013ek\u00fdch rokov sa r\u00e1ta so zos\u00faladen\u00edm slovensk\u00e9ho syst\u00e9mu s eur\u00f3pskymi rie\u0161eniami, \u010do prinesie jednoduch\u0161ie cezhrani\u010dn\u00e9 transakcie bez zd\u013ahav\u00e9ho prepisovania \u00fadajov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d325156 elementor-widget elementor-widget-jkit_heading\" data-id=\"d325156\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_69f027211d5e6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nev\u00fdhody a v\u00fdzvy, s ktor\u00fdmi treba po\u010d\u00edta\u0165<\/h2><\/div><div class=\"heading-section-description\"><p>Najv\u00e4\u010d\u0161ou prek\u00e1\u017ekou s\u00fa po\u010diato\u010dn\u00e9 invest\u00edcie do nov\u00e9ho alebo aktualizovan\u00e9ho softv\u00e9ru a potrebn\u00e9 \u0161kolenia zamestnancov. Kvalita vstupn\u00fdch d\u00e1t z\u00edska e\u0161te v\u00e4\u010d\u0161iu v\u00e1hu; v\u00fdrobn\u00e9 \u010d\u00edsla, adresy \u010di sadzby DPH bud\u00fa musie\u0165 by\u0165 spr\u00e1vne u\u017e na prv\u00fd pokus. Navy\u0161e, ak d\u00f4jde k v\u00fdpadku internetov\u00e9ho pripojenia alebo samotn\u00e9ho IS EFA, faktur\u00e1cia sa m\u00f4\u017ee na ur\u010dit\u00fd \u010das preru\u0161i\u0165.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43978b0 elementor-widget elementor-widget-jkit_heading\" data-id=\"43978b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_69f027211e53b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010cast\u00e9 ot\u00e1zky a obavy podnikate\u013eov<\/h2><\/div><div class=\"heading-section-description\"><p>Mnoh\u00ed sa p\u00fdtaj\u00fa, \u010di bud\u00fa musie\u0165 archivova\u0165 XML s\u00fabory aj lok\u00e1lne. Odpove\u010f znie, \u017ee IS EFA s\u00edce sprav\u00ed centr\u00e1lnu evidenciu, no podnikate\u013e by mal na\u010falej uchov\u00e1va\u0165 k\u00f3pie vo vlastnom syst\u00e9me pre pr\u00edpadn\u00fa duplicitu a intern\u00e9 potreby. \u010eal\u0161ou \u010dastou obavou je, \u010di bude mo\u017en\u00e9 opravova\u0165 chybn\u00fa fakt\u00faru po pridelen\u00ed IDF. V takom pr\u00edpade sa bude postupova\u0165 vystaven\u00edm opravn\u00e9ho dokladu, ktor\u00fd u\u017e rovnako prejde cez IS EFA. Nakoniec, ot\u00e1zka n\u00e1kladov: drobn\u00e9 \u017eivnosti pravdepodobne prejd\u00fa na cloudov\u00e9 slu\u017eby s mesa\u010dn\u00fdm poplatkom, zatia\u013e \u010do ve\u013ek\u00e9 spolo\u010dnosti m\u00f4\u017eu investova\u0165 do individu\u00e1lnych integr\u00e1ci\u00ed viazan\u00fdch na ERP.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Zmeny v \u017eivnostenskom z\u00e1kone od 1.\u202fapr\u00edla 2025 Autor Dobryuctovnik Publikovan\u00e9 23. j\u00fana 2025 Zdie\u013eajte \u010dl\u00e1nok Aj ke\u010f sa janu\u00e1r 2027 m\u00f4\u017ee zda\u0165 \u010faleko, sk\u00fasenosti s in\u00fdmi povinn\u00fdmi digitaliza\u010dn\u00fdmi zmenami ukazuj\u00fa, \u017ee kto za\u010dne s pr\u00edpravou v\u010das, u\u0161etr\u00ed si stres aj dodato\u010dn\u00e9 n\u00e1klady. Od tohto d\u00e1tumu bud\u00fa toti\u017e v\u0161etci platitelia DPH povinn\u00ed vystavova\u0165 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1383,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=1375"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1375\/revisions"}],"predecessor-version":[{"id":1387,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1375\/revisions\/1387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1383"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}