{"id":3084,"date":"2026-06-03T10:55:18","date_gmt":"2026-06-03T08:55:18","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3084"},"modified":"2026-06-03T10:56:56","modified_gmt":"2026-06-03T08:56:56","slug":"e-faktura-od-1-januara-2027","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/e-faktura-od-1-januara-2027\/","title":{"rendered":"E-fakt\u00fara a digit\u00e1lny po\u0161t\u00e1r od 1.janu\u00e1ra 2027"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3084\" class=\"elementor elementor-3084\" 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___6ac88778426bf\" ><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_6ac8877843758\" ><h1 class=\"post-title style-color \">E-fakt\u00fara a digit\u00e1lny po\u0161t\u00e1r 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-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\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_6ac8877844093\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-1024x684.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-2048x1367.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/06\/hardworking-young-adult-businessman-checking-company-budget-files-18x12.jpg 18w\" 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_6ac8877844b30\" ><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_6ac8877845441\" ><p class=\"post-date \">3. June 2026<\/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_6ac8877846701\" ><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\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" 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_6ac8877848f5a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Od 1. janu\u00e1ra 2027 musia podnikatelia na Slovensku prejs\u0165 na povinn\u00fa elektronick\u00fa faktur\u00e1ciu. Zdru\u017eenie podnikate\u013eov Slovenska (ZPS) o tejto zmene hovor\u00ed ako o najv\u00e4\u010d\u0161ej \u00faprave firemn\u00fdch procesov od zavedenia eura. Hoci povinnos\u0165 vych\u00e1dza z eur\u00f3pskej legislat\u00edvy, Slovensko ju zav\u00e1dza sk\u00f4r a v \u0161ir\u0161om rozsahu, ne\u017e E\u00da vy\u017eaduje.<\/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-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" 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_6ac8877849ad9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co je elektronick\u00e1 fakt\u00fara a kto je povinn\u00fd<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">E-fakt\u00fara <strong>nie je PDF dokument<\/strong>. Ide o <strong>\u0161trukt\u00farovan\u00fd s\u00fabor vo form\u00e1te XML<\/strong>, ktor\u00fd obsahuje v\u0161etky povinn\u00e9 \u00fadaje \u2013 \u010d\u00edslo fakt\u00fary, d\u00e1tum vystavenia, predmet predaja, sumu a \u00fadaje o prij\u00edmate\u013eovi. Tento form\u00e1t umo\u017e\u0148uje automatick\u00e9 spracovanie vo v\u0161etk\u00fdch ekonomick\u00fdch syst\u00e9moch.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Povinnos\u0165 sa dotkne <strong>ka\u017ed\u00e9ho podnikate\u013ea<\/strong>, vr\u00e1tane:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u017eivnostn\u00edkov,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">neplatite\u013eov DPH,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">mal\u00fdch firiem.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Aj ke\u010f niektor\u00e9 skupiny e-fakt\u00fary vystavova\u0165 nemusia, <strong>musia ich vedie\u0165 prij\u00edma\u0165<\/strong>\u00a0a tomu musia by\u0165 prisp\u00f4soben\u00e9 aj ich \u00fa\u010dtovn\u00e9 a faktura\u010dn\u00e9 syst\u00e9my.<\/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-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" 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_6ac887784a885\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Digit\u00e1lny po\u0161t\u00e1r: ako sa bud\u00fa fakt\u00fary doru\u010dova\u0165<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Doru\u010dovanie e-fakt\u00far medzi firmami zabezpe\u010dia <strong>certifikovan\u00ed poskytovatelia doru\u010dovacej slu\u017eby<\/strong>, \u013eudovo naz\u00fdvan\u00ed \u201edigit\u00e1lni po\u0161t\u00e1ri\". Ide o technologick\u00e9 spolo\u010dnosti, ktor\u00e9 prev\u00e1dzkuj\u00fa softv\u00e9rov\u00e9 rie\u0161enie na automatick\u00fa v\u00fdmenu fakt\u00far medzi \u00fa\u010dtovn\u00fdmi syst\u00e9mami podnikate\u013eov a verejn\u00fdch in\u0161tit\u00faci\u00ed.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Podnikate\u013e si <strong>digit\u00e1lneho po\u0161t\u00e1ra vyber\u00e1 s\u00e1m<\/strong> \u2013 na trhu ich bude p\u00f4sobi\u0165 viacero. Slu\u017eby digit\u00e1lneho po\u0161t\u00e1ra mo\u017eno vyu\u017e\u00edva\u0165 dvoma sp\u00f4sobmi:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>napojen\u00edm priamo na \u00fa\u010dtovn\u00fd softv\u00e9r<\/strong> firmy,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>cez samostatn\u00fa webov\u00fa alebo mobiln\u00fa aplik\u00e1ciu<\/strong>, ktor\u00e1 sl\u00fa\u017ei na vystavovanie a prij\u00edmanie fakt\u00far.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" 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-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" 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<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_6ac887784bf4a\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/a><\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" 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_6ac887784c976\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako sa firma stane digit\u00e1lnym po\u0161t\u00e1rom<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Spolo\u010dnos\u0165, ktor\u00e1 chce t\u00fato slu\u017ebu poskytova\u0165, mus\u00ed najprv splni\u0165 <strong>technick\u00e9, bezpe\u010dnostn\u00e9 a legislat\u00edvne po\u017eiadavky<\/strong>. Konkr\u00e9tne ide o dva kroky:<\/p><ol class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-decimal flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>certifik\u00e1cia v medzin\u00e1rodnej sieti Peppol<\/strong> \u2013 potvrdzuje technick\u00fa pripravenos\u0165 na bezpe\u010dn\u00fa v\u00fdmenu d\u00e1t pod\u013ea eur\u00f3pskych \u0161tandardov,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>akredit\u00e1cia od Finan\u010dnej spr\u00e1vy SR<\/strong> \u2013 posudzuje splnenie organiza\u010dn\u00fdch a bezpe\u010dnostn\u00fdch po\u017eiadaviek.<\/li><\/ol><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Po \u00faspe\u0161nom absolvovan\u00ed oboch krokov je poskytovate\u013e zap\u00edsan\u00fd do ofici\u00e1lnej evidencie.<\/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-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" 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_6ac887784d508\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako bude proces e-faktur\u00e1cie fungova\u0165 v praxi<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Schematicky vyzer\u00e1 doru\u010denie fakt\u00fary takto:<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Firma (dod\u00e1vate\u013e) \u2192 digit\u00e1lny po\u0161t\u00e1r dod\u00e1vate\u013ea \u2192 sie\u0165 Peppol \u2192 digit\u00e1lny po\u0161t\u00e1r odberate\u013ea \u2192 firma (odberate\u013e)<\/strong><\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Peppol je eur\u00f3pska sie\u0165 ur\u010den\u00e1 na elektronick\u00fa v\u00fdmenu obchodn\u00fdch dokumentov medzi firmami. V\u010faka nej sa fakt\u00fary posielaj\u00fa v jednotnom form\u00e1te naprie\u010d krajinami a syst\u00e9mami.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Podnikate\u013e m\u00e1 povinnos\u0165 odovzda\u0165 e-fakt\u00faru digit\u00e1lnemu po\u0161t\u00e1rovi <strong>do 15 dn\u00ed od za\u010datia plnenia<\/strong>. S\u00fa\u010das\u0165ou e-faktur\u00e1cie je aj oznamovanie \u00fadajov z fakt\u00far Finan\u010dnej spr\u00e1ve SR, ak podnikate\u013e vyu\u017e\u00edva digit\u00e1lneho po\u0161t\u00e1ra, <strong>t\u00fato povinnos\u0165 za neho zabezpe\u010d\u00ed po\u0161t\u00e1r automaticky<\/strong>.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Pokuty pri nesplnen\u00ed povinnosti<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Ak \u00fadaje nebud\u00fa v stanovenej lehote ozn\u00e1men\u00e9, podnikate\u013eovi hroz\u00ed pokuta:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">do <strong>10 000 eur<\/strong> pri prvom poru\u0161en\u00ed,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">do <strong>100 000 eur<\/strong> pri opakovanom poru\u0161en\u00ed.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Za oznamovanie zodpoved\u00e1 <strong>odosielate\u013e tovaru alebo slu\u017eby<\/strong>. Ak v\u0161ak d\u00f4jde k zrejm\u00e9mu omylu alebo poruche na strane digit\u00e1lneho po\u0161t\u00e1ra a \u00fadaje sa po odstr\u00e1nen\u00ed chyby bezodkladne ozn\u00e1mia, pokuta sa neulo\u017e\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-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" 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_6ac887784e1e7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Prechodn\u00e9 obdobie: od 1.7.2026 do 30.6.2030<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Z\u00e1kon o DPH (\u00a7 85o ods. 2) zaviedol prechodn\u00e9 ustanovenie, ktor\u00e9 v obdob\u00ed <strong>od 1. j\u00fala 2026 do 30. j\u00fana 2030<\/strong> d\u00e1va podnikate\u013eom ur\u010dit\u00fa flexibilitu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Konkr\u00e9tne to znamen\u00e1:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>ak sa e-fakt\u00fara za\u0161le cez digit\u00e1lneho po\u0161t\u00e1ra<\/strong> \u2013 s\u00fahlas pr\u00edjemcu nie je potrebn\u00fd,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>ak sa za\u0161le in\u00fdm sp\u00f4sobom<\/strong> (napr\u00edklad e-mailom) \u2013 pr\u00edjemca mus\u00ed da\u0165 na to s\u00fahlas,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>pri inom sp\u00f4sobe doru\u010denia<\/strong> podnikate\u013e nem\u00e1 povinnos\u0165 oznamova\u0165 \u00fadaje Finan\u010dn\u00e9mu riadite\u013estvu.<\/li><\/ul><p>\u00a0<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Aj po\u010das prechodn\u00e9ho obdobia mus\u00ed ma\u0165 ka\u017ed\u00fd subjekt, ktor\u00fd je povinn\u00fd vyhotovi\u0165 e-fakt\u00faru alebo ktor\u00e9mu je dodan\u00fd tovar\/slu\u017eba (pri ktorej dod\u00e1vate\u013e mus\u00ed vyhotovi\u0165 e-fakt\u00faru), <strong>zazmluvnen\u00e9ho digit\u00e1lneho po\u0161t\u00e1ra,<\/strong>\u00a0aj ke\u010f ho v praxi nemus\u00ed vyu\u017e\u00edva\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-abb90aa elementor-widget elementor-widget-jkit_heading\" data-id=\"abb90aa\" 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_6ac887784ee0c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako sa pripravi\u0165: pr\u00edklady pod\u013ea typu podnikania<\/h2><\/div><div class=\"heading-section-description\"><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Kadern\u00ed\u010dka bez \u00fa\u010dtovn\u00e9ho softv\u00e9ru, neplatite\u013eka DPH<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Ak poskytuje slu\u017eby v\u00fdlu\u010dne fyzick\u00fdm osob\u00e1m nepodnikate\u013eom, <strong>e-fakt\u00fary vystavova\u0165 nemus\u00ed<\/strong>. Postupuje ako doteraz, blokom z eKasy alebo jednoduchou fakt\u00farou. Vystavova\u0165 e-fakt\u00fary by musela len v pr\u00edpade, \u017ee by fakturovala in\u00fdm podnikate\u013eom a bola platite\u013ekou DPH.<\/p><p><strong>Od 1.1.2027 v\u0161ak mus\u00ed vedie\u0165 e-fakt\u00fary prij\u00edma\u0165.<\/strong> Napr\u00edklad za telef\u00f3n, energie, pren\u00e1jom alebo dodan\u00fd tovar (\u0161amp\u00f3ny, kondicion\u00e9ry a podobne). Sta\u010d\u00ed jej registr\u00e1cia u niektor\u00e9ho z certifikovan\u00fdch digit\u00e1lnych po\u0161t\u00e1rov a pr\u00edstup k jeho webovej alebo mobilnej aplik\u00e1cii. Do syst\u00e9mu sa m\u00f4\u017ee zapoji\u0165 dobrovo\u013ene u\u017e v m\u00e1ji 2026.<\/p><h4>\u017divnostn\u00edk v stavebn\u00edctve, platite\u013e DPH s \u00fa\u010dtovn\u00fdm softv\u00e9rom<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Povinnos\u0165 sa ho dotkne od 1.1.2027, dobrovo\u013ene sa m\u00f4\u017ee zapoji\u0165 od m\u00e1ja 2026. Potrebuje rie\u0161enie, ktor\u00e9 dok\u00e1\u017ee e-fakt\u00fary <strong>vystavova\u0165 aj prij\u00edma\u0165 v XML form\u00e1te<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Mal by si u svojho \u00fa\u010dtovn\u00edka alebo dod\u00e1vate\u013ea softv\u00e9ru overi\u0165, \u010di syst\u00e9m zvl\u00e1dne obojstrann\u00fa komunik\u00e1ciu s digit\u00e1lnym po\u0161t\u00e1rom. Pod\u013ea toho m\u00e1 tri mo\u017enosti:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>plne integrovan\u00e9 rie\u0161enie<\/strong> \u2013 \u00fa\u010dtovn\u00fd softv\u00e9r je automaticky prepojen\u00fd s digit\u00e1lnym po\u0161t\u00e1rom a fakt\u00fary sa odosielaj\u00fa a prij\u00edmaj\u00fa priamo cez neho,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>kombinovan\u00e9 rie\u0161enie<\/strong> \u2013 fakt\u00fary sa vystavuj\u00fa v existuj\u00facom \u00fa\u010dtovnom softv\u00e9ri a manu\u00e1lne nahr\u00e1vaj\u00fa k digit\u00e1lnemu po\u0161t\u00e1rovi,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\"><strong>v\u0161etko v jednom<\/strong>\u00a0\u2013 ak nem\u00e1 vlastn\u00fd komplexn\u00fd \u00fa\u010dtovn\u00fd syst\u00e9m, vyberie si digit\u00e1lneho po\u0161t\u00e1ra, ktor\u00fd poskytne aj jednoduch\u00fa aplik\u00e1ciu na faktur\u00e1ciu a spr\u00e1vu dokladov.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-997ef6f elementor-widget elementor-widget-jkit_heading\" data-id=\"997ef6f\" 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__14_6ac887784faa1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">N\u00e1klady a kritika zo strany podnikate\u013eov<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Finan\u010dn\u00e1 spr\u00e1va SR odhaduje, \u017ee cenov\u00e9 ponuky digit\u00e1lnych po\u0161t\u00e1rov sa bud\u00fa medzi sebou l\u00ed\u0161i\u0165, podobne ako u telekomunika\u010dn\u00fdch oper\u00e1torov. <strong>Predplatn\u00e9 jednoduchej aplik\u00e1cie<\/strong> vhodnej pre men\u0161ie firmy \u010di \u017eivnostn\u00edkov by sa malo pohybova\u0165 v <strong>jednotk\u00e1ch eur mesa\u010dne<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri v\u00e4\u010d\u0161\u00edch firm\u00e1ch s integr\u00e1ciou do existuj\u00facich syst\u00e9mov je potrebn\u00e9 r\u00e1ta\u0165 s vy\u0161\u0161ou \u010dasovou aj finan\u010dnou invest\u00edciou.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Zdru\u017eenie podnikate\u013eov Slovenska sa stavia ku zmene kriticky. Zd\u00f4raz\u0148uje, \u017ee ak \u0161t\u00e1t od firiem \u017eiada <strong>\u00fadaje o obchodoch v re\u00e1lnom \u010dase<\/strong>, mal by im na opl\u00e1tku pon\u00faknu\u0165 ur\u010dit\u00e9 zjednodu\u0161enie. Napr\u00edklad <strong>zru\u0161enie in\u00fdch v\u00fdkazov<\/strong> alebo <strong>jednoduch\u0161iu archiv\u00e1ciu dokumentov<\/strong>. Zatia\u013e v\u0161ak podnikatelia pod\u013ea ZPS vidia len pr\u00e1cu navy\u0161e a vy\u0161\u0161ie n\u00e1klady.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">\u0160t\u00e1t zavedenie e-fakt\u00fary od\u00f4vod\u0148uje bojom proti podvodom. ZPS v\u0161ak pripom\u00edna, \u017ee <strong>konkr\u00e9tne \u010d\u00edslo o o\u010dak\u00e1vanom pr\u00ednose<\/strong> zatia\u013e nezaznelo. Nebude tak mo\u017en\u00e9 sp\u00e4tne vyhodnoti\u0165, \u010di bol tento krok \u00faspe\u0161n\u00fd.<\/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<\/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 E-fakt\u00fara u\u017e od roku 1.janu\u00e1ra 2027 Autor Dobryuctovnik Publikovan\u00e9 3. June 2026 Zdie\u013eajte \u010dl\u00e1nok Od 1. janu\u00e1ra 2027 musia podnikatelia na Slovensku prejs\u0165 na povinn\u00fa elektronick\u00fa faktur\u00e1ciu. Zdru\u017eenie podnikate\u013eov Slovenska (ZPS) o tejto zmene hovor\u00ed ako o najv\u00e4\u010d\u0161ej \u00faprave firemn\u00fdch procesov od zavedenia eura. Hoci povinnos\u0165 vych\u00e1dza z eur\u00f3pskej legislat\u00edvy, Slovensko ju [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3089,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3084","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\/3084","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=3084"}],"version-history":[{"count":6,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3084\/revisions"}],"predecessor-version":[{"id":3091,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3084\/revisions\/3091"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3089"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}