{"id":12151,"date":"2020-10-06T11:32:00","date_gmt":"2020-10-06T09:32:00","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/fakturacia-e-shopu-ako-vystavovat-faktury-spravne\/"},"modified":"2024-02-26T17:46:24","modified_gmt":"2024-02-26T16:46:24","slug":"fakturacia-e-shopu-ako-vystavovat-faktury-spravne","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/fakturacia-e-shopu-ako-vystavovat-faktury-spravne\/","title":{"rendered":"Faktur\u00e1cia e-shopu: ako vystavova\u0165 fakt\u00fary spr\u00e1vne"},"content":{"rendered":"<p>Pri vystavovan\u00ed fakt\u00fary sa pozerajte na to, \u010di je z\u00e1kazn\u00edk s\u00fakromn\u00e1 osoba alebo podnikate\u013e.<\/p>\n<ul>\n<li>S\u00fakromn\u00fdm osob\u00e1m <strong>nemus\u00edte<\/strong> vystavi\u0165 fakt\u00faru. Sta\u010d\u00ed, ke\u010f odvediete da\u0148 a zad\u00e1te ju do evidencie DPH a do kontroln\u00e9ho v\u00fdkazu (pokia\u013e ste platcom DPH). <\/li>\n<li>Podnikate\u013eom <strong>m\u00e1te povinnos\u0165<\/strong> vystavi\u0165 fakt\u00faru.<\/li>\n<\/ul>\n<p>Pre zjednodu\u0161enie procesov ale m\u00f4\u017eete vystavi\u0165 fakt\u00faru na ka\u017ed\u00fa objedn\u00e1vku. Pomocou faktura\u010dn\u00e9ho programu iDoklad m\u00f4\u017eete vystavova\u0165 <a href=\"https:\/\/www.money.sk\/idoklad\/\">fakt\u00fary online<\/a>.<\/p>\n<h2 class=\"western\">Neplatca DPH: ako na fakt\u00fary<\/h2>\n<p>Pokia\u013e ste neplatcom DPH, vystavujete fakt\u00faru <strong>na \u010diastku bez DPH<\/strong>. Nez\u00e1le\u017e\u00ed na tom, \u010di vystavujte fakt\u00faru s\u00fakromnej osobe, ktor\u00e1 nepodnik\u00e1 alebo podnikate\u013eovi. <\/p>\n<p>DPH na fakt\u00faru v\u00f4bec nezmie\u0148ujte \u2013 uvediete len <strong>\u201enie som platca DPH\u201c<\/strong> a v hlavi\u010dke dokumentu nap\u00ed\u0161te <strong>\u201eFakt\u00fara\u201c<\/strong>.<\/p>\n<p>Neplatcom zost\u00e1vate, ak va\u0161e pr\u00edjmy za posledn\u00fdch 12 kalend\u00e1rnych mesiacov neprekro\u010dili <strong>\u010diastku 49 790\u20ac<\/strong>.<\/p>\n<h2 class=\"western\">Platca DPH: ako na fakt\u00fary<\/h2>\n<p>Pokia\u013e va\u0161e pr\u00edjmy prekro\u010dia vy\u0161\u0161ie uveden\u00fa hranicu, mus\u00edte sa sta\u0165 platcom DPH. K plateniu DPH sa m\u00f4\u017eete prihl\u00e1si\u0165 aj dobrovo\u013ene \u2013 je to pre v\u00e1s v\u00fdhodne, ak s\u00fa va\u0161i z\u00e1kazn\u00edci typick\u00ed tie\u017e platcovia DPH.<\/p>\n<p>Pri vystavovan\u00ed fakt\u00far mus\u00edte ku kone\u010dnej cene pripo\u010d\u00edta\u0165 DPH \u2013 teda <strong>20%<\/strong> (z\u00e1kladn\u00e1 sadzba) <strong>z ceny tovaru naviac<\/strong>. T\u00fdm z\u00edskate fin\u00e1lnu cenu pre z\u00e1kazn\u00edka.<\/p>\n<p>DPH na vstupe (tovar, ktor\u00fd ste nak\u00fapili s DPH) aj na v\u00fdstupe (tovar, ktor\u00fd ste predali s DPH) uv\u00e1dzate v <strong>da\u0148ovom priznan\u00ed k DPH<\/strong>, ktor\u00e9 pod\u00e1vate v\u017edy 25 dn\u00ed po skon\u010den\u00ed zda\u0148ovacieho obdobia.<\/p>\n<p>Pozn\u00e1mka: K priznaniu pod\u00e1vate aj kontroln\u00fd v\u00fdkaz (<a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-pridanej-hodnoty\/kontrolny-vykaz-dph#kto_podava\">3 v\u00fdnimky n\u00e1jdete tu<\/a>). Oboje mus\u00edte odovzda\u0165 za kalend\u00e1rny mesiac alebo za kalend\u00e1rny \u0161tvr\u0165rok, a to pod\u013ea v\u00fd\u0161ky v\u00e1\u0161ho obratu.<\/p>\n<div class=\"info-box\">\n<p>\n<span class=\"fa fa-info\" aria-hidden=\"true\"><\/span>\n<\/p>\n<p><b>Nezabudnite si k svojmu e-shopu zaisti\u0165 aj skladov\u00fd a \u00fa\u010dtovn\u00fd syst\u00e9m<\/b><\/p>\n<ul>\n<li>Fakt\u00fara a \u010fal\u0161ie doklady bud\u00fa pripraven\u00e9 k za\u00fa\u010dtovaniu hne\u010f v \u00fa\u010dtovnom syst\u00e9me<\/li>\n<li>Automatick\u00e1 synchroniz\u00e1cia stavu z\u00e1sob na sklade a cien<\/li>\n<li>Koniec nahadzovaniu \u00fadajov na dvoch miestach<\/li>\n<li>Zefekt\u00edvnenie a zr\u00fdchlenie vybavenie objedn\u00e1vok<\/li>\n<\/ul>\n<p>\u010eal\u0161ie v\u00fdhody n\u00e1jdete na str\u00e1nkach <a href=\"https:\/\/www.money.sk\/e-shopy\/\">Money S3 pre e-shopy<\/a>.<\/p>\n<\/div>\n<h2 class=\"western\">Ako je to s DPH, ke\u010f m\u00e1te dod\u00e1vate\u013ea zo zahrani\u010dia<\/h2>\n<p>Pokia\u013e nechcete by\u0165 platcom DPH a objedn\u00e1vate od dod\u00e1vate\u013ea z Eur\u00f3pskej \u00fanie, sledujte si <strong>celkov\u00fa \u010diastku za nak\u00fapen\u00fd tovar bez DPH<\/strong>. Pokia\u013e nepresiahne 14 000 eur za kalend\u00e1rny rok, platcom DPH by\u0165 nemus\u00edte. Pri vy\u0161\u0161ej \u010diastke u\u017e ale zo zahrani\u010dn\u00fdch n\u00e1kupov DPH odv\u00e1dzate. \u017diadost o registr\u00e1ciu k DPH podajte pred nadobudnut\u00edm tovaru, ktor\u00fdm by ste prekro\u010dili hranicu 14 000 eur.<\/p>\n<p>Tip: Pokia\u013e ste to vy, kto dod\u00e1va slu\u017ebu do in\u00e9ho \u0161t\u00e1tu, mus\u00edte vystavi\u0165 fakt\u00faru, aj ke\u010f nie ste platcom DPH.<\/p>\n<h2 class=\"western\">Ako na faktur\u00e1ciu do zahrani\u010dia<\/h2>\n<p>Pokia\u013e dod\u00e1vate tovar zo Slovenska z\u00e1kazn\u00edkom do in\u00fdch zem\u00ed E\u00da, sledujte cenu dodan\u00e9ho tovaru. Ke\u010f presiahne ro\u010dn\u00fd limit pre z\u00e1sielkov\u00fd predaj, ktor\u00fd si ur\u010duje ka\u017ed\u00fd \u0161t\u00e1t zvl\u00e1\u0161\u0165, mus\u00edte sa v \u0148om prihl\u00e1si\u0165 k DPH a odvies\u0165 da\u0148.<\/p>\n<p>Pozrite sa na pr\u00edklady limitov niektor\u00fdch \u0161t\u00e1tov E\u00da pre rok 2020.<\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td>\n<p><strong>\u0161t\u00e1t EU<\/strong><\/p>\n<\/td>\n<td>\n<p>\u010cR<\/p>\n<\/td>\n<td>\n<p>Nemecko<\/p>\n<\/td>\n<td>\n<p>Rak\u00fasko<\/p>\n<\/td>\n<td>\n<p>Ma\u010farsko<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-column=\"\u0161t\u00e1t EU\">\n<p><strong>limit, kedy sa st\u00e1vate platcom DPH<\/strong><\/p>\n<\/td>\n<td data-column=\"\u010cR\">\n<p>1 140 tis\u00edc kor\u00fan (pribli\u017ene 42 tis\u00edc eur)<\/p>\n<\/td>\n<td data-column=\"Nemecko\">\n<p>100 tis\u00edc eur<\/p>\n<\/td>\n<td data-column=\"Rak\u00fasko\">\n<p>35 tis\u00edc eur<\/p>\n<\/td>\n<td data-column=\"Ma\u010farsko\">\n<p>35 tis\u00edc eur (pribli\u017ene  12 066 tis\u00edc forintov)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Limity sa m\u00f4\u017eu ka\u017ed\u00fd rok meni\u0165, tie aktu\u00e1lne n\u00e1jdete v z\u00e1kone o DPH dan\u00e9ho \u0161t\u00e1tu.<\/p>\n<h2 class=\"western\">N\u00e1le\u017eitosti fakt\u00fary e-shopu pre platcov DPH <\/h2>\n<p>\u010co v\u0161etko mus\u00ed obsahova\u0165 fakt\u00fara, stanovuje z\u00e1kon <strong>o DPH v paragrafe 74<\/strong>. Na fakt\u00faru patr\u00ed:<\/p>\n<ul>\n<li><strong>meno a priezvisko<\/strong> pred\u00e1vaj\u00faceho podnikate\u013ea alebo <strong>n\u00e1zov firmy<\/strong>,\u202f <\/li>\n<li><strong>adresa<\/strong> s\u00eddla, miesto podnikania alebo bydlisko,  <\/li>\n<li><strong>identifika\u010dn\u00e9 \u010d\u00edslo<\/strong> pred\u00e1vaj\u00faceho, <\/li>\n<li>meno a priezvisko z\u00e1kazn\u00edka alebo n\u00e1zov jeho firmy, adresa s\u00eddla, miesto podnikania alebo bydlisko,<\/li>\n<li>identifika\u010dn\u00e9 \u010d\u00edslo z\u00e1kazn\u00edka,<\/li>\n<li>poradov\u00e9 \u010d\u00edslo fakt\u00fary (chronologick\u00e9), <\/li>\n<li><strong>d\u00e1tum dodania tovaru, \u010di slu\u017eby<\/strong> alebo d\u00e1tum zaplatenia,  <\/li>\n<li><strong>d\u00e1tum vystavenia fakt\u00fary<\/strong>, <\/li>\n<li>mno\u017estvo a druh dodan\u00e9ho tovaru alebo rozsah a druh dodanej slu\u017eby,<\/li>\n<li><strong>z\u00e1klad dane pre ka\u017ed\u00fa sadzbu dane a jednotkov\u00fa cenu<\/strong> bez z\u013eavy a bez dane a rabaty, ak nie s\u00fa obsiahnut\u00e9 v jednotkovej cene,  <\/li>\n<li><strong>uplatnen\u00e1 sadzba dane<\/strong> alebo oslobodenie od dane,  <\/li>\n<li><strong>celkov\u00e1 v\u00fd\u0161ka dane<\/strong> v eur\u00e1ch.<\/li>\n<\/ul>\n<p>Fakt\u00fary maj\u00fa aj \u010fal\u0161ie n\u00e1le\u017eitosti \u2013 napr\u00edklad formul\u00e1ciu \u201evyhotovenie fakt\u00fary odberate\u013eom\u201c alebo \u201eprenesenie da\u0148ovej povinnosti\u201c. Pokia\u013e pred\u00e1vate z\u00e1jazdy, pou\u017eit\u00fd tovar alebo umeleck\u00e9 diela, na fakt\u00farach slovne uv\u00e1dzate inform\u00e1cie o \u00faprave zda\u0148ovania prir\u00e1\u017eky. Tieto polo\u017eky fakt\u00fary stanovuje z\u00e1kon o DPH v paragrafe 74 a n\u00e1jdete ho napr\u00edklad <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-pridanej-hodnoty\/vyhotovovanie-faktur#Nalezitosti\">na webe finan\u010dnej spr\u00e1vy.<\/a><\/p>\n<p>Pre\u010d\u00edtajte si, ako sa l\u00ed\u0161ia <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">n\u00e1le\u017eitosti fakt\u00fary<\/a> pre platcov a neplatcov DPH.<\/p>\n<h2 class=\"western\">Zjednodu\u0161en\u00e1 fakt\u00fara<\/h2>\n<p><a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-pridanej-hodnoty\/vyhotovovanie-faktur#ZjednodusenaFaktura\">Zjednodu\u0161en\u00e1 fakt\u00fara<\/a> je tak\u00fd da\u0148ov\u00fd doklad, ktor\u00fd neobsahuje v\u0161etky povinn\u00e9 polo\u017eky, pod\u013ea paragrafu 74 z\u00e1kona o DPH. Pr\u00edkladom je:<\/p>\n<ul>\n<li>doklad za tovar alebo slu\u017ebu v cene menej ako 100 eur vr\u00e1tane DPH, ktor\u00fd nemus\u00ed obsahova\u0165 inform\u00e1cie o odberate\u013eovi ani jednotkov\u00fa cenu bez dane,<\/li>\n<li>doklad vyhotoven\u00fd pokladnicou e-kasa klient, ak cena tovaru alebo slu\u017eby vr\u00e1tane dane uhraden\u00e1 v hotovosti nie je vy\u0161\u0161ia ako 1 000 eur alebo cena uhraden\u00e1 kartou nie je vy\u0161\u0161ia ako 1 600 eur (doklad nemus\u00ed obsahova\u0165 inform\u00e1cie o odberate\u013eovi ani jednotkov\u00fa cenu bez dane),<\/li>\n<li>alebo dobropis k u\u017e vydanej fakt\u00fare, na ktor\u00fd sta\u010d\u00ed uvies\u0165 len \u010d\u00edslo p\u00f4vodnej fakt\u00fary a \u00fadaje, ktor\u00e9 sa menia.<\/li>\n<\/ul>\n<h2 class=\"western\">Ako rie\u0161i\u0165 faktur\u00e1ciu, ke\u010f m\u00e1te e-shop<\/h2>\n<p>Ak by ste mali ka\u017ed\u00fa fakt\u00faru vystavova\u0165 ru\u010dne napr\u00edklad v Exceli, \u010doskoro prestanete st\u00edha\u0165. Preto potrebujete <strong>vystavovanie fakt\u00far automatizova\u0165<\/strong>. Ide to cez on-line faktura\u010dn\u00e9 syst\u00e9my, napr\u00edklad <a href=\"https:\/\/www.idoklad.sk\/\">iDoklad<\/a>, v ktorom sa \u013eahko zorientujete aj bez v\u00e4\u010d\u0161\u00edch znalost\u00ed \u00fa\u010dtovn\u00edctva. Syst\u00e9m iDoklad, ktor\u00fd <a href=\"https:\/\/www.idoklad.cz\/blog\/vytvorte-si-e-shop-za-5-vterin-propojte-ho-s-idokladem\">prepoj\u00edte s va\u0161\u00edm e-shopom<\/a>, obsahuje v\u0161etky legislat\u00edvne po\u017eiadavky na fakt\u00fary, tak\u017ee ich klientom a va\u0161im \u00fa\u010dtovn\u00edkom odovzd\u00e1te kompletn\u00e9 a v poriadku.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/idoklad\/\">Fakturujte on-line v iDoklade &gt;&gt;<\/a><\/p>\n<p>Fakturova\u0165 m\u00f4\u017eete aj vo va\u0161om <strong>\u00fa\u010dtovnom \u010di podnikovom (ERP) syst\u00e9me<\/strong>. Pokia\u013e m\u00e1te e-shop prepojen\u00fd s t\u00fdmto syst\u00e9mom, nemus\u00edte ni\u010d prepisova\u0165. \u00da\u010dtovn\u00fd syst\u00e9m si s\u00e1m stiahne d\u00e1ta a v\u00e1m vygeneruje doklad v podobe fakt\u00fary, dodacieho listu \u010di da\u0148ov\u00e9ho dokladu. Pre e-shopy je vhodn\u00fd \u00fa\u010dtovn\u00fd syst\u00e9m Money S3, ktor\u00fd prepoj\u00edte s v\u00e4\u010d\u0161inou be\u017en\u00fdch internetov\u00fdch obchodov. <\/p>\n<p><a href=\"https:\/\/www.money.sk\/vlastnosti\/fakturacia-s3\/\">Fakturujte s modulom Faktur\u00e1cia v \u00fa\u010dtovnom syst\u00e9me Money S3 &gt;&gt;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pri vystavovan\u00ed fakt\u00fary sa pozerajte na to, \u010di je z\u00e1kazn\u00edk s\u00fakromn\u00e1 osoba alebo podnikate\u013e. S\u00fakromn\u00fdm osob\u00e1m nemus\u00edte vystavi\u0165 fakt\u00faru. Sta\u010d\u00ed, ke\u010f odvediete da\u0148 a zad\u00e1te &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12152,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6,1062],"tags":[59,485,1072,1065],"class_list":["post-12151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","category-vsetko-co-by-ste-mali-vediet-o-money-s3","tag-e-shop","tag-fakturacia","tag-fakturacia-v-money-s3","tag-funkcie-uctovneho-programu"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12151"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12151\/revisions"}],"predecessor-version":[{"id":13325,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12151\/revisions\/13325"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12152"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}