{"id":1409,"date":"2025-07-07T21:22:21","date_gmt":"2025-07-07T19:22:21","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1409"},"modified":"2025-08-15T08:55:18","modified_gmt":"2025-08-15T06:55:18","slug":"refakturacia-ubytovania-v-nemecku-medzi-objednavatelom-a-subdodavatelom","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2025\/07\/07\/refakturacia-ubytovania-v-nemecku-medzi-objednavatelom-a-subdodavatelom\/","title":{"rendered":"Refaktur\u00e1cia ubytovania v Nemecku medzi objedn\u00e1vate\u013eom a subdod\u00e1vate\u013eom"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Zabezpe\u010dujete ako objedn\u00e1vate\u013e ubytovanie pre svojich subdod\u00e1vate\u013eov v Nemecku a chcete n\u00e1klady refakturova\u0165? Pozn\u00e1te spr\u00e1vny postup a viete, ako sa refaktur\u00e1cia spr\u00e1va z poh\u013eadu DPH?<\/p>\n<p>Mnoh\u00e9 slovensk\u00e9 firmy sa dop\u00fa\u0161\u0165aj\u00fa ch\u00fdb, ktor\u00e9 m\u00f4\u017eu vies\u0165 k <strong>z\u00e1va\u017en\u00fdm da\u0148ov\u00fdm \u00fanikom<\/strong>. Tento \u010dl\u00e1nok v\u00e1m poskytne preh\u013ead o tom, ako spr\u00e1vne fakturova\u0165 kr\u00e1tkodob\u00fd pren\u00e1jom v Nemecku a vyhn\u00fa\u0165 sa da\u0148ov\u00fdm rizik\u00e1m.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Kedy ide o refaktur\u00e1ciu kr\u00e1tkodob\u00e9ho pren\u00e1jmu?<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Typick\u00fd pr\u00edpad: Slovensk\u00e1 spolo\u010dnos\u0165 si prenajme ubytovanie v Nemecku a n\u00e1sledne ho spoplatnene prenaj\u00edma slovensk\u00fdm subdod\u00e1vate\u013eom &#8211; ide o <strong>kr\u00e1tkodob\u00fd pren\u00e1jom<\/strong>, teda pren\u00e1jom na obdobie krat\u0161ie ako 6 mesiacov.<\/p>\n<p>Z poh\u013eadu nemeckej DPH platia nasledovn\u00e9 pravidl\u00e1:<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">1. Miesto plnenia je v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pren\u00e1jom nehnute\u013enosti v Nemecku sa pod\u013ea \u00a7 3a ods. 3 \u010d. 1 UStG pova\u017euje za zdanite\u013en\u00e9 plnenie v Nemecku. To znamen\u00e1, \u017ee slovensk\u00e1 spolo\u010dnos\u0165 mus\u00ed svojmu slovensk\u00e9mu subdod\u00e1vate\u013eovi fakturova\u0165 <strong>nemeck\u00fa DPH<\/strong>.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">2. Uplat\u0148ovan\u00e1 sadzba DPH<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li><strong>7 % DPH<\/strong> sa uplat\u0148uje na samotn\u00fd kr\u00e1tkodob\u00fd pren\u00e1jom obytn\u00fdch priestorov.<\/li>\n<li><strong>19 % DPH<\/strong> plat\u00ed na <strong>doplnkov\u00e9 slu\u017eby<\/strong>, ako s\u00fa napr\u00edklad:<br \/>\n&#8211; ra\u0148ajky,<br \/>\n&#8211; upratovanie,<br \/>\n&#8211; v\u00fdmena bielizne.<\/li>\n<\/ul>\n<p>Tieto slu\u017eby musia by\u0165 na fakt\u00fare <strong>samostatne uveden\u00e9<\/strong>.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">3. N\u00e1le\u017eitosti fakt\u00fary<\/h2><\/div><div class=\"fusion-text fusion-text-6\"><p>Fakt\u00fara mus\u00ed obsahova\u0165:<\/p>\n<ul>\n<li>rozdelenie polo\u017eiek pod\u013ea sadzieb DPH (7 % \/ 19 %),<\/li>\n<li>v\u00fd\u0161ku z\u00e1kladu dane,<\/li>\n<li>v\u00fd\u0161ku celkovej DPH,<\/li>\n<li>jasn\u00fa identifik\u00e1ciu polo\u017eiek pod\u013ea typu slu\u017eby.<\/li>\n<\/ul>\n<p>Ak sa pou\u017eij\u00fa r\u00f4zne sadzby DPH, je mo\u017en\u00e9 uvies\u0165 celkov\u00fa v\u00fd\u0161ku dane, pokia\u013e s\u00fa jednotliv\u00e9 sadzby na fakt\u00fare jasne rozl\u00ed\u0161en\u00e9.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">4. Da\u0148ov\u00e1 registr\u00e1cia v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-7\"><p>Zahrani\u010dn\u00e1 spolo\u010dnos\u0165, ktor\u00e1 poskytuje ubytovanie v Nemecku, je <strong>povinn\u00e1 zaregistrova\u0165 sa na DPH v Nemecku<\/strong>. DPH sa odv\u00e1dza mesa\u010dne alebo kvart\u00e1lne, v z\u00e1vislosti od v\u00fd\u0161ky obratu.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">5. Nie je mo\u017en\u00e9 prenies\u0165 da\u0148ov\u00fa povinnos\u0165<\/h2><\/div><div class=\"fusion-text fusion-text-8\"><p>Neexistuje mo\u017enos\u0165 prenies\u0165 da\u0148ov\u00fa povinnos\u0165 na subdod\u00e1vate\u013ea (tzv. \u201creverse charge\u201d sa neuplat\u0148uje). Povinnos\u0165 odvies\u0165 DPH m\u00e1 poskytovate\u013e slu\u017eby &#8211; teda slovensk\u00e1 firma zabezpe\u010duj\u00faca ubytovanie.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">6. Plat\u00ed aj v pr\u00edpade \u201cn\u00e1kupu\u201d ubytovania bez DPH<\/h2><\/div><div class=\"fusion-text fusion-text-10\"><p>Tieto pravidl\u00e1 platia <strong>aj vtedy<\/strong>, ak slovensk\u00e1 spolo\u010dnos\u0165 naj\u00edma, \u010di\u017ee \u201cnakupuje\u201d ubytovanie v Nemecku <strong>bez DPH<\/strong> (napr. od nemeck\u00e9ho neplatcu DPH). Aj v takom pr\u00edpade pri refaktur\u00e1cii <strong>vznik\u00e1 povinnos\u0165 odvies\u0165 DPH<\/strong> pod\u013ea vy\u0161\u0161ie uveden\u00fdch pravidiel.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Vyhnite sa podozreniu z da\u0148ov\u00fdch \u00fanikov<\/h2><\/div><div class=\"fusion-text fusion-text-11\"><p>Refaktur\u00e1cia kr\u00e1tkodob\u00e9ho ubytovania v Nemecku si vy\u017eaduje presn\u00fd a spr\u00e1vny postup. Nespr\u00e1vna faktur\u00e1cia m\u00f4\u017ee vies\u0165 k podozreniu z da\u0148ov\u00fdch \u00fanikov, \u010do je v Nemecku trestn\u00fd \u010din.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Potrebujete pomoc?<\/h2><\/div><div class=\"fusion-text fusion-text-12\"><p>Mokrohs Tax Consulting v\u00e1m zabezpe\u010d\u00ed spr\u00e1vne nastavenie faktur\u00e1cie, registr\u00e1ciu k DPH v Nemecku a podanie da\u0148ov\u00fdch v\u00fdkazov. Vyhnete sa tak chyb\u00e1m, ktor\u00e9 by mohli ohrozi\u0165 va\u0161e podnikanie. Spo\u013eahnite sa na odborn\u00edkov. Sme tu pre v\u00e1s.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1408,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1409","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\/1409","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=1409"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1409\/revisions"}],"predecessor-version":[{"id":1412,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1409\/revisions\/1412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1408"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}