{"id":15070,"date":"2024-11-25T07:00:00","date_gmt":"2024-11-25T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15070"},"modified":"2024-11-22T20:00:32","modified_gmt":"2024-11-22T19:00:32","slug":"ako-spravne-fakturovat-a-ake-su-najcastejsie-chyby-pri-vystavovani-faktur","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/ako-spravne-fakturovat-a-ake-su-najcastejsie-chyby-pri-vystavovani-faktur\/","title":{"rendered":"Ako spr\u00e1vne fakturova\u0165 a ak\u00e9 s\u00fa naj\u010dastej\u0161ie chyby pri vystavovan\u00ed fakt\u00far?"},"content":{"rendered":"<p>Aby v\u0161ak fakt\u00fara bola naozaj \u00fa\u010dtovn\u00fdm dokladom, mus\u00ed sp\u013a\u0148a\u0165 nieko\u013eko podmienok. Preto sa pozrite, ako si s tvorbou fakt\u00far poradi\u0165 a <strong>na \u010do si da\u0165 pozor<\/strong>.<\/p>\n<h2>\u010co je fakt\u00fara<\/h2>\n<p>Fakt\u00fara je v podstate \u00fa\u010det, ktor\u00fd z\u00e1kazn\u00edkom vystav\u00edte za dodan\u00fd tovar alebo slu\u017eby. A ktor\u00fd <strong>hovor\u00ed, ak\u00fa sumu a v akom term\u00edne v\u00e1m maj\u00fa zaplati\u0165<\/strong>.<\/p>\n<p>V praxi ich m\u00f4\u017eeme rozdeli\u0165 <strong>do dvoch hlavn\u00fdch skup\u00edn<\/strong>:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>vydan\u00e9 fakt\u00fary<\/strong> \u2013 teda doklady, ktor\u00e9 vystavujete svojim klientom;<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-na-zauctovanie-prijatej-faktury\/\"><strong>prijat\u00e9 fakt\u00fary<\/strong><\/a> \u2013 doklady, ktor\u00e9 dost\u00e1vate od dod\u00e1vate\u013eov.<\/li>\n<\/ul>\n<p>V tomto \u010dl\u00e1nku sa zameriame na prv\u00fa kateg\u00f3riu.<\/p>\n<h2>Druhy fakt\u00far<\/h2>\n<p>Pri vystavovan\u00ed fakt\u00far si najprv mus\u00edte ujasni\u0165, <strong>ak\u00fd typ dokladu<\/strong> chcete vytvori\u0165. Existuje toti\u017e nieko\u013eko druhov fakt\u00far.<\/p>\n<ul>\n<li aria-level=\"1\">Riadna fakt\u00fara<\/li>\n<li aria-level=\"1\">Z\u00e1lohov\u00e1 fakt\u00fara<\/li>\n<li aria-level=\"1\">Proforma fakt\u00fara<\/li>\n<li aria-level=\"1\">Vy\u00fa\u010dtovacia fakt\u00fara<\/li>\n<\/ul>\n<h3>Riadna fakt\u00fara<\/h3>\n<p>Riadna fakt\u00fara je z\u00e1kladn\u00fdm typom fakt\u00fary. Klientovi ju doru\u010d\u00edte <strong>po dodan\u00ed tovaru alebo slu\u017eieb<\/strong> \u2013 pr\u00edpadne ju m\u00f4\u017eete odovzda\u0165 aj s tovarom. Odberate\u013eovi uklad\u00e1 povinnos\u0165 v danom term\u00edne zaplati\u0165. Okrem toho tie\u017e <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">vstupuje do \u00fa\u010dtovn\u00edctva<\/a>.<\/p>\n<h3>Z\u00e1lohov\u00e1 fakt\u00fara<\/h3>\n<p>Ak <strong>chcete od klienta \u010das\u0165 pe\u0148az\u00ed vopred<\/strong>, vystavte mu najprv z\u00e1lohov\u00fa fakt\u00faru. Z\u00edskate tak prostriedky napr\u00edklad na n\u00e1kup potrebn\u00e9ho materi\u00e1lu. Slu\u017eby alebo tovar obvykle <strong>dod\u00e1vate a\u017e potom, \u010do klient z\u00e1lohu uhrad\u00ed<\/strong>.<\/p>\n<p>Z\u00e1lohov\u00fdch fakt\u00far m\u00f4\u017eete vystavi\u0165 aj viac a reagova\u0165 tak na postup pr\u00e1c. Z\u00e1lohov\u00e1 fakt\u00fara v\u0161ak <strong>nie je \u00fa\u010dtovn\u00fdm ani da\u0148ov\u00fdm dokladom<\/strong>. Nevstupuje teda do \u00fa\u010dtovn\u00edctva, resp. V \u00fa\u010dtovn\u00edctve sa len eviduje, ale ne\u00fa\u010dtuje sa o nej.<\/p>\n<h3>Proforma fakt\u00fara<\/h3>\n<p>Proforma fakt\u00fara je podobn\u00e1 z\u00e1lohovej fakt\u00fare. V tomto pr\u00edpade v\u0161ak <strong>\u017eiadate o zaplatenie celej ceny vopred<\/strong>. Rovnako ako z\u00e1lohov\u00e1 fakt\u00fara, ani proforma fakt\u00fara <strong>nie je \u00fa\u010dtovn\u00fdm ani da\u0148ov\u00fdm dokladom<\/strong> a nevstupuje do \u00fa\u010dtovn\u00edctva.<\/p>\n<h3>Vy\u00fa\u010dtovacia fakt\u00fara<\/h3>\n<p>Ak vyu\u017e\u00edvate z\u00e1lohov\u00e9 a proforma fakt\u00fary, je pre v\u00e1s d\u00f4le\u017eit\u00e1 aj <strong>vy\u00fa\u010dtovacia fakt\u00fara<\/strong>. Zoh\u013eadn\u00edte v nej toti\u017e sk\u00f4r zaplaten\u00e9 z\u00e1lohy. Klientovi ju vystav\u00edte <strong>po dodan\u00ed slu\u017eieb alebo tovaru<\/strong> a uvediete v nej:<\/p>\n<ul>\n<li aria-level=\"1\">ak\u00fa sumu u\u017e uhradil<\/li>\n<li aria-level=\"1\">a ko\u013eko mus\u00ed doplati\u0165 (aj keby to bolo 0 \u20ac, vo vy\u00fa\u010dtovacej fakt\u00fare to mus\u00edte uvies\u0165).<\/li>\n<\/ul>\n<p>Tento doklad u\u017e <strong>vstupuje do \u00fa\u010dtovn\u00edctva<\/strong>. Mus\u00ed teda sp\u013a\u0148a\u0165 aj \u010fal\u0161ie n\u00e1le\u017eitosti fakt\u00fary.<\/p>\n<h2>Ak\u00e9 s\u00fa n\u00e1le\u017eitosti fakt\u00fary<\/h2>\n<p>Fakt\u00fara mus\u00ed pod\u013ea z\u00e1kona obsahova\u0165 mno\u017estvo \u00fadajov. Konkr\u00e9tne n\u00e1le\u017eitosti z\u00e1visia od toho, \u010di <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/\"><strong>ste platite\u013eom DPH alebo nie<\/strong><\/a>, pr\u00edpadne \u010di vediete \u00fa\u010dtovn\u00edctvo. Niektor\u00e9 podmienky s\u00fa v\u0161ak vo v\u0161etk\u00fdch pr\u00edpadoch rovnak\u00e9.<\/p>\n<p><strong>Fakt\u00fara mus\u00ed obsahova\u0165:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><strong>identifik\u00e1ciu dod\u00e1vate\u013ea <\/strong>\u2013 teda n\u00e1zov va\u0161ej firmy alebo va\u0161e meno a priezvisko (u SZ\u010cO),<\/li>\n<li aria-level=\"1\"><strong>miesto podnikania SZ\u010cO alebo s\u00eddlo firmy<\/strong> \u2013 va\u0161a faktura\u010dn\u00e1 adresa,<\/li>\n<li aria-level=\"1\"><strong>va\u0161e I\u010cO<\/strong>,<\/li>\n<li aria-level=\"1\"><strong>ozna\u010denie registra<\/strong>, v ktorom ste ako podnikate\u013e zap\u00edsan\u00fd vr\u00e1tane \u010d\u00edsla z\u00e1pisu \u2013 napr\u00edklad obchodn\u00fd alebo \u017eivnostensk\u00fd register.<\/li>\n<\/ul>\n<p>Aby ste na ni\u010d z toho nezabudli, vyu\u017eite na faktur\u00e1ciu online faktura\u010dn\u00fa slu\u017ebu alebo <a href=\"http:\/\/money.sk\/\"><strong>\u00fa\u010dtovn\u00fd program<\/strong><\/a><strong>, ktor\u00fd v\u0161etko postr\u00e1\u017ei za v\u00e1s<\/strong>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15070\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne podnikate\u013esk\u00e9 a legislat\u00edvne inform\u00e1cie            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a my v\u00e1m budeme pravidelne zasiela\u0165 rad tipov z podnikate\u013esk\u00e9ho a legislat\u00edvneho prostredia.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S6\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15070\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Pravidl\u00e1 pre vystavenie fakt\u00far platite\u013eom a neplatite\u013eom DPH<\/h2>\n<p>Ak patr\u00edte medzi <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/viete-kedy-vam-vznika-povinnost-odviest-dph\/\"><strong>neplatite\u013eov DPH<\/strong><\/a>,<strong> ktor\u00ed neved\u00fa \u00fa\u010dtovn\u00edctvo<\/strong> (m\u00e1te napr\u00edklad da\u0148ov\u00fa evidenciu alebo uplat\u0148ujete v\u00fddavky percentom z pr\u00edjmov), \u010fal\u0161ie \u00fadaje na fakt\u00farach uv\u00e1dza\u0165 nemus\u00edte. Z\u00e1kon v\u00e1m to neprikazuje.<\/p>\n<p>Napriek tomu <strong>je lep\u0161ie uvies\u0165<\/strong> napr\u00edklad:<\/p>\n<ul>\n<li aria-level=\"1\">\u010d\u00edslo fakt\u00fary,<\/li>\n<li aria-level=\"1\">z\u00e1kladn\u00e9 inform\u00e1cie o dodanom tovare alebo slu\u017eb\u00e1ch,<\/li>\n<li aria-level=\"1\">fakturovan\u00fa sumu,<\/li>\n<li aria-level=\"1\">d\u00e1tum vystavenia,<\/li>\n<li aria-level=\"1\">platobn\u00e9 \u00fadaje<\/li>\n<li aria-level=\"1\">alebo \u00fadaje o odberate\u013eovi.<\/li>\n<\/ul>\n<h3>Neplatitelia DPH, ktor\u00ed ved\u00fa \u00fa\u010dtovn\u00edctvo<\/h3>\n<p>Neplatitelia DPH, ktor\u00ed ved\u00fa \u00fa\u010dtovn\u00edctvo, <strong>musia k z\u00e1kladn\u00fdm n\u00e1le\u017eitostiam fakt\u00far prida\u0165 aj tieto:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">identifika\u010dn\u00e9 \u00fadaje odberate\u013ea,<\/li>\n<li aria-level=\"1\">slovn\u00e9 a \u010d\u00edseln\u00e9 ozna\u010denie fakt\u00fary,<\/li>\n<li aria-level=\"1\">popis dodan\u00e9ho tovaru alebo slu\u017eieb,<\/li>\n<li aria-level=\"1\">fakturovan\u00fa sumu (celkovo alebo rozp\u00edsan\u00fa na mern\u00e9 jednotky a ich mno\u017estvo),<\/li>\n<li aria-level=\"1\">d\u00e1tum vystavenia fakt\u00fary,<\/li>\n<li aria-level=\"1\">d\u00e1tum dodania, ak nie je zhodn\u00fd s d\u00e1tumom vystavenia fakt\u00fary ,<\/li>\n<li aria-level=\"1\">a podpis osoby zodpovednej za \u00fa\u010dtovn\u00fd pr\u00edpad v \u00fa\u010dtovnej jednotke, ak overenie \u00fa\u010dtovn\u00e9ho pr\u00edpadu nie je zabezpe\u010den\u00e9 elektronickou v\u00fdmenou \u00fadajov alebo vn\u00fatorn\u00fdm kontroln\u00fdm syst\u00e9mom \u00fa\u010dtovn\u00fdch z\u00e1znamov.<\/li>\n<\/ul>\n<h3>Platci DPH<\/h3>\n<p>Platitelia DPH musia k <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">z\u00e1kladn\u00fdm n\u00e1le\u017eitostiam<\/a> fakt\u00far prida\u0165:<\/p>\n<ul>\n<li aria-level=\"1\">k vy\u0161\u0161ie spom\u00ednan\u00fdm identifika\u010dn\u00fdm \u00fadajom dod\u00e1vate\u013ea aj svoje I\u010c DPH,<\/li>\n<li aria-level=\"1\">k vy\u0161\u0161ie spom\u00ednan\u00fdm identifika\u010dn\u00fdm \u00fadajom odberate\u013ea aj jeho I\u010c DPH (ak je platite\u013eom DPH), ,<\/li>\n<li aria-level=\"1\">poradov\u00e9 \u010d\u00edslo fakt\u00fary,<\/li>\n<li aria-level=\"1\">d\u00e1tum vystavenia fakt\u00fary,<\/li>\n<li aria-level=\"1\">d\u00e1tum uskuto\u010dnenia zdanite\u013en\u00e9ho plnenia (ak sa l\u00ed\u0161i od d\u00e1tumu vystavenia dokladu) \u2013 v\u00e4\u010d\u0161inou je to de\u0148 dodania tovaru alebo slu\u017eby \u010di prijatia platby,<\/li>\n<li aria-level=\"1\">rozsah a druh dod\u00e1vanej slu\u017eby alebo mno\u017estvo a druh dod\u00e1van\u00e9ho tovaru,<\/li>\n<li aria-level=\"1\">z\u00e1klad dane pre ka\u017ed\u00fa sadzbu dane, jednotkov\u00fa cenu bez dane a z\u013eavy (ak nie s\u00fa zoh\u013eadnen\u00e9 v jednotkovej cene),<\/li>\n<li aria-level=\"1\">sadzbu dane<\/li>\n<li aria-level=\"1\">a v\u00fd\u0161ku dane spolu v eur\u00e1ch.<\/li>\n<\/ul>\n<p>Ak je plnenie <strong>osloboden\u00e9 od dane<\/strong> alebo ju prizn\u00e1va odberate\u013e, sadzbu ani v\u00fd\u0161ku dane uv\u00e1dza\u0165 nemus\u00edte.<\/p>\n<p>V niektor\u00fdch pr\u00edpadoch mus\u00edte <strong>na fakt\u00faru uvies\u0165 aj inform\u00e1cie<\/strong> o:<\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-alebo-reverse-charge-povinnost-ktoru-nemozno-ignorovat\/\"><strong>Prenesen\u00ed da\u0148ovej povinnosti<\/strong><\/a> \u2013 t\u00fdka sa to pr\u00edpadov, ke\u010f DPH plat\u00ed odberate\u013e. Typicky pri dod\u00e1van\u00ed tovaru alebo slu\u017eieb do inej krajiny Eur\u00f3pskej \u00fanie.<\/li>\n<li aria-level=\"1\"><strong>Dodanie je osloboden\u00e9 od dane<\/strong> \u2013 ak napr\u00edklad fakturujete do krajiny E\u00da bez DPH alebo ide o dodanie tovaru alebo slu\u017eby, ktor\u00e1 je osloboden\u00e1 od DPH.<\/li>\n<li aria-level=\"1\"><strong>Zvl\u00e1\u0161tny re\u017eim pod\u013ea \u00a7 65 z\u00e1kona o DPH<\/strong> <strong>pre zdanenie prir\u00e1\u017eky<\/strong> pre poskytovate\u013ea cestovn\u00fdch slu\u017eieb. Plat\u00ed pre cestovn\u00e9 kancel\u00e1rie, ktor\u00e9 svoj\u00edm klientom poskytuj\u00fa slu\u017eby od in\u00fdch dod\u00e1vate\u013eov (napr\u00edklad pri doprave) a da\u0148ov\u00e9 plnenie sa vz\u0165ahuje len na prir\u00e1\u017eku k p\u00f4vodnej cene, nie na cel\u00fa \u010diastku.<\/li>\n<li aria-level=\"1\"><strong>Zvl\u00e1\u0161tny re\u017eim pod\u013ea \u00a7 66 z\u00e1kona o DPH, ak ide o zdanenie prir\u00e1\u017eky pre obchodn\u00edka <\/strong>s pou\u017eit\u00fdm tovarom, umeleck\u00fdmi dielami, zberate\u013esk\u00fdmi predmetmi a staro\u017eitnos\u0165ami. Plat\u00ed v pr\u00edpade obchodu s pou\u017eit\u00fdm tovarom, umeleck\u00fdmi dielami alebo zberate\u013esk\u00fdmi predmetmi a staro\u017eitnos\u0165ami. Platite\u013e DPH v tomto pr\u00edpade zda\u0148uje len rozdiel medzi n\u00e1kupnou a predajnou cenou.<\/li>\n<\/ul>\n<figure id=\"attachment_15072\" aria-describedby=\"caption-attachment-15072\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-15072\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-1024x683.webp\" alt=\"Fakt\u00fara mus\u00ed sp\u013a\u0148a\u0165 mno\u017estvo n\u00e1le\u017eitost\u00ed, ktor\u00e9 sa l\u00ed\u0161ia napr\u00edklad pod\u013ea toho, \u010di ste alebo nie ste platite\u013eom DPH.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-1024x683.webp 1024w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-300x200.webp 300w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-150x100.webp 150w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-768x512.webp 768w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240-1536x1024.webp 1536w, https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/pexels-mikhail-nilov-8297240.webp 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-15072\" class=\"wp-caption-text\">Fakt\u00fara mus\u00ed sp\u013a\u0148a\u0165 mno\u017estvo n\u00e1le\u017eitost\u00ed, ktor\u00e9 sa l\u00ed\u0161ia napr\u00edklad pod\u013ea toho, \u010di ste alebo nie ste platite\u013eom DPH.<\/figcaption><\/figure>\n<h2>Ak\u00fd uvies\u0165 d\u00e1tum splatnosti fakt\u00fary<\/h2>\n<p>Pravdepodobne ste si v\u0161imli, \u017ee medzi <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">n\u00e1le\u017eitos\u0165ami fakt\u00fary<\/a> nespom\u00edname d\u00e1tum splatnosti.<\/p>\n<p>Pod\u013ea Obchodn\u00e9ho z\u00e1konn\u00edka je <strong>maxim\u00e1lna d\u013a\u017eka splatnosti 60 dn\u00ed<\/strong>. T\u00e1to lehota sa m\u00f4\u017ee aj pred\u013a\u017ei\u0165, av\u0161ak iba po dohode oboch str\u00e1n a iba ak tak\u00e1to dohoda nie je v hrubom nepomere k pr\u00e1vam a povinnostiam vypl\u00fdvaj\u00facim zo vz\u0165ahu pre verite\u013ea.<\/p>\n<p>Naj\u010dastej\u0161ie sa ako <strong>lehota splatnosti fakt\u00fary ud\u00e1va 14 alebo 30 dn\u00ed<\/strong>, pod\u013ea odvetvia, v ktorom sa pohybujete.<\/p>\n<p>V takom pr\u00edpade v\u0161ak nezabudnite tento term\u00edn na fakt\u00fare uvies\u0165. <a href=\"https:\/\/www.money.sk\/vlastnosti\/fakturacia-s3\/\">Pri faktur\u00e1ci\u00ed v \u00fa\u010dtovnom programe Money S3<\/a> m\u00f4\u017eete \u013eahko nastavi\u0165 <strong>\u0161abl\u00f3nu fakt\u00fary<\/strong>, v ktorej stanov\u00edte po\u017eadovan\u00fa dobu splatnosti. T\u00e1to doba sa potom automaticky objav\u00ed na v\u0161etk\u00fdch vystaven\u00fdch fakt\u00farach. Samozrejme, ju <strong>m\u00f4\u017eete kedyko\u013evek upravi\u0165<\/strong>.<\/p>\n<h2>Pravidl\u00e1 \u010d\u00edslovania fakt\u00far<\/h2>\n<p>Fakt\u00faru je potrebn\u00e9 jednozna\u010dne ozna\u010di\u0165. Presn\u00e9 pravidl\u00e1 \u010d\u00edslovania fakt\u00far v\u0161ak slovensk\u00e1 <strong>legislat\u00edva neur\u010duje<\/strong>.<\/p>\n<p>D\u00f4le\u017eit\u00e9 je, aby ste v dokladoch mali <strong>syst\u00e9m a preh\u013ead<\/strong>. Je to potrebn\u00e9 nielen pre va\u0161u vn\u00fatorn\u00fa evidenciu, ale aj pre pr\u00edpad kontroly z finan\u010dnej spr\u00e1vy.<\/p>\n<p>Ide\u00e1lne je preto stanovi\u0165 si <strong>jasn\u00fd syst\u00e9m, ktor\u00fd budete dodr\u017eiava\u0165<\/strong>. \u010cast\u00e1 je napr\u00edklad kombin\u00e1cia aktu\u00e1lneho d\u00e1tumu a poradov\u00e9ho \u010d\u00edsla fakt\u00fary.<\/p>\n<p>Napr\u00edklad: 20241000123, kde:<\/p>\n<ul>\n<li aria-level=\"1\">prv\u00e9 \u0161tyri \u010d\u00edsla <strong>ozna\u010duj\u00fa rok<\/strong> \u2013 2024,<\/li>\n<li aria-level=\"1\">nasleduj\u00face dve \u010d\u00edslice <strong>ozna\u010duj\u00fa mesiac<\/strong> \u2013 10,<\/li>\n<li aria-level=\"1\">posledn\u00fdch p\u00e4\u0165 \u010d\u00edsel predstavuje <strong>poradov\u00e9 \u010d\u00edslo fakt\u00fary v danom roku<\/strong> \u2013 00123.<\/li>\n<\/ul>\n<p>Tak\u00fdto syst\u00e9m v\u00e1m umo\u017en\u00ed \u013eahko doh\u013eada\u0165 fakt\u00fary z jednotliv\u00fdch rokov a priradi\u0165 ich k pr\u00edslu\u0161n\u00fdm transakci\u00e1m.<\/p>\n<p>Odpor\u00fa\u010da sa tie\u017e <strong>doplni\u0165 \u010d\u00edslo fakt\u00fary o p\u00edsomn\u00e9 ozna\u010denie<\/strong>, aby ste mohli rozli\u0161ova\u0165 napr\u00edklad medzi riadnymi, z\u00e1lohov\u00fdmi a vy\u00fa\u010dtovac\u00edmi fakt\u00farami.<\/p>\n<p>D\u00e1vajte pozor, aby ste pri tvorbe fakt\u00fary na \u010d\u00edslovanie nezabudli alebo ho nepreskakovali. Tak\u00e9to nezrovnalosti m\u00f4\u017eu p\u00f4sobi\u0165 podozrivo a vyvola\u0165 z\u00e1ujem finan\u010dnej spr\u00e1vy o kontrolu v\u00e1\u0161ho podnikania.<\/p>\n<p>Podobn\u00fdm pr\u00edpadom sa m\u00f4\u017eete vyhn\u00fa\u0165, ak pou\u017e\u00edvate faktura\u010dn\u00fd alebo \u00fa\u010dtovn\u00fd program, kde si sami nastav\u00edte syst\u00e9m \u010d\u00edslovania a <strong>softv\u00e9r automaticky pride\u013euje \u010d\u00edsla nov\u00fdm dokladom.<\/strong><\/p>\n<h2>Ako na zaokr\u00fah\u013eovanie fakt\u00far<\/h2>\n<p>Pri <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/vystavene-faktury-a-ich-uctovanie-4-zasady-a-pravidla-bez-ktorych-to-nejde\/\">vystavovan\u00ed fakt\u00far<\/a> nezabudnite na zaokr\u00fah\u013eovanie, ktor\u00e9 m\u00f4\u017ee by\u0165 relevantn\u00e9 najm\u00e4 <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/co-je-dph-kompletny-sprievodca\/\">pri v\u00fdpo\u010dte DPH<\/a>.<\/p>\n<p>Na Slovensku platia dve sadzby DPH:<\/p>\n<ul>\n<li aria-level=\"1\">z\u00e1kladn\u00e1 \u2013 20 %,<\/li>\n<li aria-level=\"1\">zn\u00ed\u017een\u00e1 \u2013 10 %.<\/li>\n<\/ul>\n<p>Existuje aj tretia sadzba 5 %, ktor\u00e1 sa v\u0161ak pou\u017e\u00edva len v s\u00favislosti so stavbami \u0161t\u00e1tom podporovan\u00e9ho n\u00e1jomn\u00e9ho b\u00fdvania v r\u00e1mci soci\u00e1lnej politiky \u0161t\u00e1tu.<\/p>\n<p>Uvedieme pr\u00edklad so sumou plnenia 199,99 \u20ac. DPH 20 %\u00a0 je 39,998 \u20ac, ktor\u00fa ale zaokr\u00fah\u013eujeme na 40 \u20ac. Celkov\u00e1 suma teda bude 199,99 \u20ac + 40 \u20ac = 239,99 \u20ac.<\/p>\n<p>Podmienky zaokr\u00fah\u013eovania DPH upravuje <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/222\/#paragraf-26.odsek-3\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon 222 \/ 2004 Z.z o dani z pridanej hodnoty<\/a>.<\/p>\n<h2>Chyby pri faktur\u00e1cii do zahrani\u010dia<\/h2>\n<p>Faktur\u00e1cia do zahrani\u010dia predstavuje \u0161pecifick\u00fa oblas\u0165. Podnikatelia, ktor\u00ed s\u00fa platite\u013emi DPH, sa toti\u017e dost\u00e1vaj\u00fa do <strong>re\u017eimu prenesenej da\u0148ovej povinnosti alebo oslobodenia od dane<\/strong>.<\/p>\n<p>To obvykle znamen\u00e1, \u017ee <strong>DPH plat\u00ed odberate\u013e<\/strong>.<\/p>\n<p>Pozor v\u0161ak \u2013 niekedy sa st\u00e1va, \u017ee podnikatelia t\u00fato inform\u00e1ciu na fakt\u00faru neuved\u00fa. To je chyba. V tak\u00fdchto pr\u00edpadoch mus\u00edte v\u017edy uvies\u0165, \u017ee <strong>da\u0148 odv\u00e1dza z\u00e1kazn\u00edk v r\u00e1mci prenesen\u00e9ho re\u017eimu alebo \u017ee dodanie je osloboden\u00e9 od dane<\/strong>.<\/p>\n<p>Ak ste neplatite\u013eom DPH a fakturujete slu\u017ebu do kraj\u00edn E\u00da, m\u00e1te povinnos\u0165 zaregistrova\u0165 sa ako identifikovan\u00e1 osoba. N\u00e1sledne vystav\u00edte podobn\u00fa fakt\u00faru ako platite\u013e DPH. Sadzbu DPH v\u0161ak neuv\u00e1dzate \u2013 op\u00e4\u0165 ju plat\u00ed odberate\u013e.<\/p>\n<p>Fakturovanie do zahrani\u010dia je pozna\u010den\u00e9 mno\u017estvom \u0161pecif\u00edk a z\u00e1vis\u00ed od postavenia dod\u00e1vate\u013ea a odberate\u013ea. <a href=\"https:\/\/www.idoklad.sk\/blog\/fakturacia-do-zahranicia-aky-je-spravny-postup\/\">Viac o faktur\u00e1ci\u00ed do zahrani\u010dia p\u00ed\u0161eme tu<\/a>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Ak\u00e9 programy vyu\u017ei\u0165 na tvorbu fakt\u00far<\/h2>\n<p>S tvorbou fakt\u00far s\u00favis\u00ed <strong>mno\u017estvo \u00fadajov a povinnost\u00ed<\/strong>, na ktor\u00e9 mus\u00edte myslie\u0165. L\u00ed\u0161ia sa pod\u013ea toho, \u010di:<\/p>\n<ul>\n<li aria-level=\"1\">ste platite\u013eom alebo neplatite\u013eom DPH,<\/li>\n<li aria-level=\"1\">vediete \u00fa\u010dtovn\u00edctvo,<\/li>\n<li aria-level=\"1\">fakturujete na Slovensko alebo do zahrani\u010dia<\/li>\n<li aria-level=\"1\">alebo ak\u00fd typ fakt\u00fary vystavujete.<\/li>\n<\/ul>\n<p>Myslie\u0165 na v\u0161etko nie je \u013eahk\u00e9. Preto je lep\u0161ie vzia\u0165 si <strong>na pomoc \u0161pecializovan\u00fd softv\u00e9r<\/strong>.<\/p>\n<p>Men\u0161\u00ed \u017eivnostn\u00edci si \u010dasto vysta\u010dia s online faktur\u00e1ciou, ak\u00fa pon\u00faka napr\u00edklad <a href=\"http:\/\/idoklad.sk\/\">iDoklad<\/a>. Z\u00e1kladn\u00e9 funkcie pritom z\u00edskaj\u00fa zadarmo.<\/p>\n<p>Ak v\u0161ak potrebujete okrem fakt\u00far <strong>rie\u0161i\u0165 aj \u010fal\u0161ie agendy<\/strong>, je lep\u0161ie siahnu\u0165 po <strong>\u00fa\u010dtovnom programe\u00a0<\/strong><a href=\"http:\/\/money.sk\/\"><strong>Money S3<\/strong><\/a>.<\/p>\n<p>Pon\u00faka napr\u00edklad\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/\"><strong>n\u00e1stroje pre<\/strong><\/a><strong>:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">evidenciu skladov a <a href=\"https:\/\/www.money.sk\/vlastnosti\/skladove-hospodarstvo-a-objednavky-s3\/\">skladov\u00e9 hospod\u00e1rstvo<\/a>,<\/li>\n<li aria-level=\"1\">da\u0148ov\u00fa evidenciu,<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a>,<\/li>\n<li aria-level=\"1\">anal\u00fdzu predajnosti a reporting,<\/li>\n<li aria-level=\"1\">alebo pre <a href=\"https:\/\/www.money.sk\/vlastnosti\/e-shop-konektor-s3\/\">spr\u00e1vu e-shopov<\/a> a maloobchodn\u00fd predaj.<\/li>\n<\/ul>\n<p>Samozrejme sa postar\u00e1 aj o to, aby <strong>na va\u0161ich fakt\u00farach ni\u010d nech\u00fdbalo<\/strong>. V\u00e4\u010d\u0161inu \u00fadajov navy\u0161e dopln\u00ed automaticky.<\/p>\n<p>V\u010faka tomu bude tvorba fakt\u00far ove\u013ea r\u00fdchlej\u0161ia. A hlavne <strong>bez zbyto\u010dn\u00fdch ch\u00fdb<\/strong>!<\/p>\n<p><strong>Money S3 si zdarma vysk\u00fa\u0161ate.<\/strong> Program vo <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">verzii S3 \u0160tart<\/a> m\u00f4\u017eete pou\u017e\u00edva\u0165 po neobmedzene dlh\u00fa dobu, limitovan\u00ed ste iba po\u010dtom vystaven\u00fdch dokladov.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aby v\u0161ak fakt\u00fara bola naozaj \u00fa\u010dtovn\u00fdm dokladom, mus\u00ed sp\u013a\u0148a\u0165 nieko\u013eko podmienok. Preto sa pozrite, ako si s tvorbou fakt\u00far poradi\u0165 a na \u010do si da\u0165 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15071,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[],"class_list":["post-15070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie","category-start-podnikania"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15070","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=15070"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15070\/revisions"}],"predecessor-version":[{"id":15074,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15070\/revisions\/15074"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15071"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}