{"id":1102,"date":"2024-06-21T14:32:17","date_gmt":"2024-06-21T12:32:17","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1102"},"modified":"2024-06-21T14:32:17","modified_gmt":"2024-06-21T12:32:17","slug":"nemecko-zavadza-povinnu-e-fakturu","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/06\/21\/nemecko-zavadza-povinnu-e-fakturu\/","title":{"rendered":"Nemecko zav\u00e1dza povinn\u00fa e-fakt\u00faru"},"content":{"rendered":"

V r\u00e1mci takzvan\u00e9ho z\u00e1kona o rastov\u00fdch pr\u00edle\u017eitostiach (Wachstumschancengesetz z 27. marca 2024) bud\u00fa ma\u0165 \u010doskoro B2B spolo\u010dnosti v Nemecku povinnos\u0165 elektronicky vystavova\u0165 a zasiela\u0165 fakt\u00fary in\u00fdm spolo\u010dnostiam so s\u00eddlom v Nemecku. Od 1. janu\u00e1ra 2025 tak u\u017e m\u00f4\u017eete za\u010da\u0165 e-fakturova\u0165. Aj to m\u00e1 v\u0161ak svoje podmienky a pravidl\u00e1.<\/p>\n

Prechod na e-fakt\u00faru sa nebude kona\u0165 zo d\u0148a na de\u0148. Do 31. decembra 2026 m\u00f4\u017eu podniky na\u010falej posiela\u0165 svoje fakt\u00fary v be\u017ene zn\u00e1mych form\u00e1toch, elektronicky alebo v papierovej podobe.<\/p>\n

Zaveden\u00edm jednotnej elektronickej faktur\u00e1cie nielen v Nemecku, ale v celej Eur\u00f3pskej \u00fanii sa v neposlednom rade prispeje k podpore cezhrani\u010dn\u00e9ho obchodu a zavedeniu interoperability v oblasti elektroniz\u00e1cie fakt\u00far.<\/p>\n

Aj Ministerstvo financi\u00ed Slovenskej republiky v \u00fazkej spolupr\u00e1ci s finan\u010dnou spr\u00e1vou zav\u00e1dza jednotn\u00fd proces elektroniz\u00e1cie obehu fakt\u00far a zasielania \u0161trukt\u00farovan\u00fdch \u00fadajov z fakt\u00far finan\u010dnej spr\u00e1ve cez informa\u010dno-komunika\u010dn\u00e9 rie\u0161enie – informa\u010dn\u00fd syst\u00e9m elektronickej faktur\u00e1cie.<\/p>\n

Zasielanie \u00fadajov finan\u010dnej spr\u00e1ve z fakt\u00far da\u0148ov\u00fdch subjektov je nevyhnutnou s\u00fa\u010das\u0165ou opatren\u00ed, ktor\u00fdmi chc\u00fa ministerstv\u00e1 financi\u00ed a finan\u010dn\u00e1 spr\u00e1va \u010dlensk\u00fdch \u0161t\u00e1tov E\u00da bojova\u0165 proti da\u0148ov\u00fdm podvodom, zni\u017eova\u0165 da\u0148ov\u00fa medzeru, zefekt\u00edv\u0148ova\u0165 v\u00fdber dan\u00ed,<\/strong> a t\u00fdm aj cel\u00fd syst\u00e9m.<\/p>\n<\/div>

Pre\u010do sa zav\u00e1dza e-fakt\u00fara<\/h4><\/div>

Zaveden\u00edm povinnej elektronickej faktur\u00e1cie sa vytv\u00e1ra priestor pre neskor\u0161ie zavedenie syst\u00e9mu digit\u00e1lneho v\u00fdkazn\u00edctva pre \u00fa\u010dely tvorby, kontroly a zasielania fakt\u00far. Pr\u00e1ve to m\u00e1 pom\u00f4c\u0165 r\u00fdchlej\u0161ie a efekt\u00edvnej\u0161ie odha\u013eova\u0165 podvody s DPH. Zavedenie tak\u00e9hoto kontroln\u00e9ho syst\u00e9mu je pl\u00e1novan\u00e9 na rok 2028. Skor\u0161ie zavedenie elektronick\u00fdch fakt\u00far by pod\u013ea Nemecka malo znamena\u0165, \u017ee ekonomika aj administrat\u00edva bud\u00fa ma\u0165 dostatok \u010dasu na prisp\u00f4sobenie sa nov\u00e9mu syst\u00e9mu.<\/strong><\/p>\n<\/div>

\u010co je to e-fakt\u00fara<\/h4><\/div>

Od 1. janu\u00e1ra 2025 budeme rozli\u0161ova\u0165 medzi novou e-fakt\u00farou a ostatn\u00fdmi fakt\u00farami. Ostatn\u00e9 fakt\u00fary v podstate znamenaj\u00fa papierov\u00e9 fakt\u00fary a fakt\u00fary v in\u00fdch elektronick\u00fdch form\u00e1toch ako s\u00fa e-fakt\u00fary.
\nE-fakt\u00farou bude musie\u0165 ma\u0165 podobu elektronick\u00e9ho form\u00e1tu a sp\u013a\u0148a\u0165 eur\u00f3psku normu EN 16931.<\/p>\n

Pre porovnanie, v s\u00fa\u010dasnosti pou\u017e\u00edvan\u00e9 form\u00e1ty v Nemecku na \u00fa\u010dely tohto \u0161tandardu s\u00fa ZUGFeRD a XRechnung.<\/p>\n

Cie\u013eom je umo\u017eni\u0165 automatizovan\u00e9 digit\u00e1lne spracovanie \u00fadajov z fakt\u00far a ur\u00fdchli\u0165 \u00fa\u010dtovn\u00e9 procesy.<\/p>\n<\/div>

Pre koho bude e-fakt\u00fara povinn\u00e1<\/h4><\/div>

Subjektami dotknut\u00fdmi novou faktur\u00e1ciou s\u00fa B2B podniky so s\u00eddlom v Nemecku,<\/strong> ktor\u00e9 realizuj\u00fa dod\u00e1vky alebo in\u00e9 slu\u017eby pre spolo\u010dnosti v Nemecku a v oblastiach pod\u013ea \u00a7 1 ods. 3 z\u00e1kona o DPH. Teda aj osoby na vo\u013enej nohe, ako s\u00fa da\u0148ov\u00ed poradcovia, aud\u00edtori a pr\u00e1vnici.<\/strong>
Poskytovatelia, ktor\u00ed spolupracuj\u00fa v oblasti Business to Government (B2G), teda verejnej spr\u00e1vy, u\u017e e-fakt\u00fary poznaj\u00fa.<\/p>\n

Nov\u00e1 \u00faprava \u010diasto\u010dne vstupuje do platnosti u\u017e k 1. janu\u00e1ru 2025.<\/strong> Dovtedy musia podniky sp\u013a\u0148a\u0165 v\u0161etky technick\u00e9 po\u017eiadavky a by\u0165 schopn\u00e9 prij\u00edma\u0165 fakt\u00fary v novom elektronickom form\u00e1te.
\u010eal\u0161ie prechodn\u00e9 nariadenia bud\u00fa plati\u0165 v nasleduj\u00facich rokoch. So s\u00fahlasom pr\u00edjemcu fakt\u00fary je v rokoch 2026 a 2027 mo\u017en\u00fd elektronick\u00fd prenos fakt\u00far v r\u00e1mci takzvan\u00e9ho EDI postupu (Electronic data interchange). Ten sl\u00fa\u017ei k prenosu dokumentov medzi podnikmi – napr. objedn\u00e1vky, fakt\u00fary, dodacie listy v jednotnom, elektronickom a \u0161tandardnom form\u00e1te.<\/p>\n

Od 1. janu\u00e1ra 2027 sa t\u00e1to v\u00fdhoda u\u017e nebude vz\u0165ahova\u0165 na fakturuj\u00face spolo\u010dnosti s obratom nad 800 000 eur. Ber\u00fa sa do \u00favahy tr\u017eby za predch\u00e1dzaj\u00faci rok.
Uplynut\u00edm 31. decembra 2027 bud\u00fa u\u017e pre v\u0161etky podniky povinn\u00e9 len fakt\u00fary zodpovedaj\u00face form\u00e1tu e-fakt\u00fary.<\/strong><\/p>\n

Da\u0148ov\u00ed poradcovia, pr\u00e1vnici a v\u0161etky ostatn\u00e9 spolo\u010dnosti, ktor\u00e9 realizuj\u00fa obraty v r\u00e1mci B2B aj B2C potom bud\u00fa musie\u0165 postupova\u0165 vo faktur\u00e1cii dvojako.<\/p>\n<\/div>

Pripravte sa u\u017e teraz<\/h4><\/div>

Ak m\u00e1te nastaven\u00fd faktura\u010dn\u00fd softv\u00e9r, kontaktujte svojho dod\u00e1vate\u013ea a pora\u010fte sa s n\u00edm o mo\u017en\u00fdch \u00faprav\u00e1ch. U\u017e teraz sa hovor\u00ed o tom, \u017ee poskytovatelia softv\u00e9ru vytvoria elegantn\u00e9 rie\u0161enia umo\u017e\u0148uj\u00face plynul\u00e9 digit\u00e1lne odosielanie fakt\u00far. <\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/comments?post=1102"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1102\/revisions"}],"predecessor-version":[{"id":1106,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1102\/revisions\/1106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1104"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}