{"id":7871,"date":"2025-06-05T09:54:51","date_gmt":"2025-06-05T09:54:51","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7871"},"modified":"2025-06-05T10:07:55","modified_gmt":"2025-06-05T10:07:55","slug":"e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/","title":{"rendered":"E-FAKT\u00daRY OD ROKU 2027: \u010co \u010dak\u00e1 firmy a \u00fa\u010dtovn\u00edctvo?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/kltaudit.sk\/sk\/wp-json\/wp\/v2\/posts\/7871\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY.png\"><img loading=\"lazy\" class=\"size-full wp-image-7873 aligncenter\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY.png\" alt=\"E-FAKTURY\" width=\"937\" height=\"431\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY.png 937w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY-300x138.png 300w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY-768x353.png 768w\" sizes=\"(max-width: 937px) 100vw, 937px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Z\u00e1sadn\u00e1 zmena v oblasti faktur\u00e1cie je na ceste.<\/strong> Od 1. janu\u00e1ra 2027 bude povinn\u00e1 elektronick\u00e1 faktur\u00e1cia pre v\u0161etk\u00fdch platite\u013eov DPH. Ide o s\u00fa\u010das\u0165 novely z\u00e1kona o DPH, ktor\u00fa predstavilo Ministerstvo financi\u00ed SR na Metodicko-odbornej konferencii SKAU. Cie\u013eom je zn\u00ed\u017ei\u0165 da\u0148ov\u00e9 \u00faniky a z\u00e1rove\u0148 ur\u00fdchli\u0165 a zjednodu\u0161i\u0165 v\u00fdmenu \u00fadajov medzi firmami a Finan\u010dnou spr\u00e1vou.<br \/>\n<!--more--><\/p>\n<p><strong>Od kedy a koho sa to t\u00fdka<\/strong><\/p>\n<p>Od 1.1.2027 bud\u00fa musie\u0165 v\u0161etky firmy, ktor\u00e9 s\u00fa platite\u013emi DPH:<\/p>\n<ul>\n<li>vystavova\u0165 aj prij\u00edma\u0165 fakt\u00fary v\u00fdhradne v elektronickom form\u00e1te,<\/li>\n<li>posiela\u0165 \u00fadaje o ka\u017edej tuzemskej transakcii priamo Finan\u010dnej spr\u00e1ve \u2013 v re\u00e1lnom \u010dase.<\/li>\n<\/ul>\n<p>Papierov\u00e9 fakt\u00fary tak definit\u00edvne kon\u010dia. Zav\u00e1dza sa nov\u00fd form\u00e1t e-fakt\u00far, ktor\u00fd bude prepojen\u00fd na syst\u00e9m da\u0148ovej spr\u00e1vy.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pre\u010do sa to zav\u00e1dza<\/strong><\/p>\n<p>Doteraj\u0161\u00ed model funguje s oneskoren\u00edm \u2013 da\u0148ov\u00e9 povinnosti sa zis\u0165uj\u00fa a\u017e nieko\u013eko t\u00fd\u017ed\u0148ov po obchodnej transakcii. Nov\u00fd syst\u00e9m prinesie:<\/p>\n<ul>\n<li>okam\u017eit\u00fd prenos faktura\u010dn\u00fdch \u00fadajov,<\/li>\n<li>r\u00fdchlej\u0161iu identifik\u00e1ciu podvodov,<\/li>\n<li>menej ch\u00fdb v \u00fadajoch a jednoduch\u0161\u00ed zber d\u00e1t pre \u00fa\u010dely DPH.<\/li>\n<\/ul>\n<p>\u0160t\u00e1t si od toho s\u013eubuje lep\u0161\u00ed v\u00fdber dan\u00ed a firmy zas r\u00fdchlej\u0161ie a efekt\u00edvnej\u0161ie spracovanie obchodn\u00fdch dokladov.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Z\u00e1konn\u00fd r\u00e1mec: Slovensko ide pred term\u00ednom<\/strong><\/p>\n<p>Zavedenie e-faktur\u00e1cie vypl\u00fdva zo smernice E\u00da 2025\/516 (\u201eViDA\u201c), ktor\u00e1 naria\u010fuje \u010dlensk\u00fdm \u0161t\u00e1tom prejs\u0165 na elektronick\u00e9 fakt\u00fary do j\u00fala 2030. Slovensko si v\u0161ak stanovilo <strong>vlastn\u00fd, skor\u0161\u00ed term\u00edn \u2013 janu\u00e1r 2027<\/strong>.<\/p>\n<p>T\u00fdka sa to v\u0161etk\u00fdch B2B a B2G transakci\u00ed, pokia\u013e s\u00fa obe strany usaden\u00e9 v Slovenskej republike.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Technick\u00e9 rie\u0161enie: \u010do sa bude vy\u017eadova\u0165<\/strong><\/p>\n<p>Nov\u00fd syst\u00e9m bude postaven\u00fd na \u0161tandarde <strong>PEPPOL BIS 3.0<\/strong>, ktor\u00fd sa pou\u017e\u00edva aj v in\u00fdch krajin\u00e1ch E\u00da. \u00dadaje z fakt\u00fary bud\u00fa musie\u0165 by\u0165 odoslan\u00e9:<\/p>\n<ul>\n<li>pri vystaven\u00ed fakt\u00fary (dod\u00e1vate\u013eom),<\/li>\n<li>a z\u00e1rove\u0148 do 5 dn\u00ed od prijatia (odberate\u013eom), ak je tie\u017e platite\u013e DPH.<\/li>\n<\/ul>\n<p>Niektor\u00e9 \u00fadaje sa automaticky prepo\u0161l\u00fa Finan\u010dnej spr\u00e1ve, podobne ako dnes funguje kontroln\u00fd v\u00fdkaz.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u010co to znamen\u00e1 pre firmy a \u00fa\u010dtovn\u00edctvo<\/strong><\/p>\n<p>Ka\u017ed\u00e1 firma bude musie\u0165 zabezpe\u010di\u0165, aby jej \u00fa\u010dtovn\u00fd alebo faktura\u010dn\u00fd softv\u00e9r:<\/p>\n<ul>\n<li>podporoval po\u017eadovan\u00fd elektronick\u00fd form\u00e1t,<\/li>\n<li>umo\u017e\u0148oval prepojenie na Finan\u010dn\u00fa spr\u00e1vu.<\/li>\n<\/ul>\n<p>Odpor\u00fa\u010dame u\u017e teraz kontaktova\u0165 dod\u00e1vate\u013ea svojho syst\u00e9mu (napr. OMEGA, Pohoda, Helios, SAP&#8230;) a overi\u0165 si, \u010di a kedy bud\u00fa pripraven\u00ed na t\u00fato zmenu. Vhodn\u00e9 je za\u010da\u0165 s testovan\u00edm \u010do najsk\u00f4r \u2013 vr\u00e1tane intern\u00fdch procesov.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Z\u00e1ver<\/strong><\/p>\n<p>Povinn\u00e1 e-faktur\u00e1cia od roku 2027 nie je len \u201e\u010fal\u0161\u00ed formul\u00e1r\u201c \u2013 je to z\u00e1sadn\u00e1 zmena, ktor\u00e1 ovplyvn\u00ed ka\u017edodenn\u00e9 fungovanie \u00fa\u010dtovn\u00edctva. Kto sa priprav\u00ed v\u010das, vyhne sa stresu, chyb\u00e1m aj zbyto\u010dn\u00fdm n\u00e1kladom.<\/p>\n<p><strong>Radi v\u00e1m pom\u00f4\u017eeme zorientova\u0165 sa v nov\u00fdch pravidl\u00e1ch, poskytn\u00fa\u0165 odborn\u00e9 s\u00favislosti a upozorni\u0165 na praktick\u00e9 dopady v oblasti faktur\u00e1cie, v\u00fdkazn\u00edctva a dane z pridanej hodnoty.<\/strong><\/p>\n<p>IT implement\u00e1ciu ako tak\u00fa s\u00edce nezabezpe\u010dujeme, no vieme V\u00e1m pom\u00f4c\u0165 s interpret\u00e1ciou po\u017eiadaviek, koordin\u00e1ciou s dod\u00e1vate\u013emi softv\u00e9ru a sledovan\u00edm v\u00fdvoja legislat\u00edvy.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak. &nbsp; &nbsp; Z\u00e1sadn\u00e1 zmena v oblasti faktur\u00e1cie je na ceste. Od 1. janu\u00e1ra 2027 bude povinn\u00e1 elektronick\u00e1 faktur\u00e1cia pre v\u0161etk\u00fdch platite\u013eov DPH. Ide o s\u00fa\u010das\u0165 novely z\u00e1kona o DPH, ktor\u00fa predstavilo Ministerstvo financi\u00ed SR na Metodicko-odbornej konferencii SKAU. Cie\u013eom je zn\u00ed\u017ei\u0165 da\u0148ov\u00e9 \u00faniky a z\u00e1rove\u0148 ur\u00fdchli\u0165 a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,8,11],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title><\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]E-FAKT\u00daRY OD ROKU 2027: \u010co \u010dak\u00e1 firmy a \u00fa\u010dtovn\u00edctvo?[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. &nbsp; &nbsp; Z\u00e1sadn\u00e1 zmena v oblasti faktur\u00e1cie je na ceste. Od 1. janu\u00e1ra 2027 bude povinn\u00e1 elektronick\u00e1 faktur\u00e1cia pre v\u0161etk\u00fdch platite\u013eov DPH. Ide o s\u00fa\u010das\u0165 novely z\u00e1kona o DPH, ktor\u00fa predstavilo Ministerstvo financi\u00ed SR na Metodicko-odbornej konferencii SKAU. Cie\u013eom je zn\u00ed\u017ei\u0165 da\u0148ov\u00e9 \u00faniky a z\u00e1rove\u0148 ur\u00fdchli\u0165 a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/\" \/>\n<meta property=\"og:site_name\" content=\"KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KLTAUDIT\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-05T09:54:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-05T10:07:55+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY.png\" \/>\n<meta property=\"fb:app_id\" content=\"927372147335844\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\",\"name\":\"KLT AUDIT, spol. s r. o.\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/KLTAUDIT\/\",\"https:\/\/www.linkedin.com\/company\/klt-audit-spol--s-r--o-\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2015\/12\/logo.png\",\"width\":221,\"height\":32,\"caption\":\"KLT AUDIT, spol. s r. o.\"},\"image\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"name\":\"KLT AUDIT, spol. s r. o.\",\"description\":\"Najd\\u00f4le\\u017eitej\\u0161ia je kvalita a \\u00faspora V\\u00e1\\u0161ho \\u010dasu!\",\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/kltaudit.sk\/en\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/06\/E-FAKTURY.png\"},{\"@type\":\"WebPage\",\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#webpage\",\"url\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/\",\"name\":\"[:sk]E-FAKT\\u00daRY OD ROKU 2027: \\u010co \\u010dak\\u00e1 firmy a \\u00fa\\u010dtovn\\u00edctvo?[:] | KLT AUDIT, spol. s r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#primaryimage\"},\"datePublished\":\"2025-06-05T09:54:51+00:00\",\"dateModified\":\"2025-06-05T10:07:55+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/\"]}]},{\"@type\":\"Article\",\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#article\",\"isPartOf\":{\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#webpage\"},\"author\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\"},\"headline\":\"E-FAKT\\u00daRY OD ROKU 2027: \\u010co \\u010dak\\u00e1 firmy a \\u00fa\\u010dtovn\\u00edctvo?\",\"datePublished\":\"2025-06-05T09:54:51+00:00\",\"dateModified\":\"2025-06-05T10:07:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#webpage\"},\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"image\":{\"@id\":\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#primaryimage\"},\"articleSection\":\"dane,dph,faktur\\u00e1cia\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"http:\/\/kltaudit.sk\/e-faktury-od-roku-2027-co-caka-firmy-a-uctovnictvo\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\",\"name\":\"Ivan\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/036c34d650d3e47d50797a704dd23d45?s=96&d=mm&r=g\",\"caption\":\"Ivan\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7871"}],"collection":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/comments?post=7871"}],"version-history":[{"count":7,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7871\/revisions"}],"predecessor-version":[{"id":7879,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7871\/revisions\/7879"}],"wp:attachment":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/media?parent=7871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/categories?post=7871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/tags?post=7871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}