{"id":1608,"date":"2026-07-16T15:19:43","date_gmt":"2026-07-16T13:19:43","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1608"},"modified":"2026-07-16T15:21:14","modified_gmt":"2026-07-16T13:21:14","slug":"fakturacia-stavebnych-prac-v-nemecku-slovenskou-firmou","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/07\/16\/fakturacia-stavebnych-prac-v-nemecku-slovenskou-firmou\/","title":{"rendered":"Faktur\u00e1cia stavebn\u00fdch pr\u00e1c v Nemecku slovenskou firmou"},"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-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;\">Naj\u010dastej\u0161ie chyby, ktor\u00e9 m\u00f4\u017eu st\u00e1\u0165 tis\u00edce eur<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p>Mnoh\u00e9 slovensk\u00e9 stavebn\u00e9 firmy s\u00fa presved\u010den\u00e9, \u017ee pri pr\u00e1cach v Nemecku v\u017edy vystavia fakt\u00faru bez DPH a t\u00fdm je cel\u00e1 problematika vyrie\u0161en\u00e1. V praxi je v\u0161ak situ\u00e1cia podstatne zlo\u017eitej\u0161ia.<\/p>\n<p>Okrem spr\u00e1vneho pos\u00fadenia DPH je potrebn\u00e9 myslie\u0165 aj na nemeck\u00fa stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148, teda <strong>Bauabzugsteuer<\/strong>. T\u00e1 m\u00f4\u017ee predstavova\u0165 a\u017e <strong>15 % z fakturovanej sumy<\/strong>, ak slovensk\u00e1 spolo\u010dnos\u0165 nem\u00e1 platn\u00e9 oslobodenie, teda <strong>Freistellungsbescheinigung<\/strong>.<\/p>\n<p>V tomto \u010dl\u00e1nku si vysvetl\u00edme najd\u00f4le\u017eitej\u0161ie pravidl\u00e1 a situ\u00e1cie, s ktor\u00fdmi sa slovensk\u00e9 firmy v praxi stret\u00e1vaj\u00fa naj\u010dastej\u0161ie.<\/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;\">Kde sa stavebn\u00e9 pr\u00e1ce zda\u0148uj\u00fa z poh\u013eadu DPH?<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Stavebn\u00e9 pr\u00e1ce patria medzi slu\u017eby viazan\u00e9 na nehnute\u013enos\u0165. To znamen\u00e1, \u017ee miestom dodania je \u0161t\u00e1t, v ktorom sa nehnute\u013enos\u0165 nach\u00e1dza.<\/p>\n<p>Ak teda slovensk\u00e1 firma vykon\u00e1va stavebn\u00e9 pr\u00e1ce na budove v Nemecku, miestom zdanenia je Nemecko bez oh\u013eadu na to, \u017ee dod\u00e1vate\u013e m\u00e1 s\u00eddlo na Slovensku.<\/p>\n<p>Samotn\u00e1 skuto\u010dnos\u0165, \u017ee ide o zahrani\u010dn\u00fa firmu, v\u0161ak e\u0161te automaticky neznamen\u00e1, \u017ee mus\u00ed \u00fa\u010dtova\u0165 nemeck\u00fa DPH. Rovnako neplat\u00ed, \u017ee ka\u017ed\u00e1 fakt\u00fara za stavebn\u00e9 pr\u00e1ce v Nemecku m\u00f4\u017ee by\u0165 automaticky vystaven\u00e1 bez DPH.<\/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;\">Plat\u00ed v\u017edy prenos da\u0148ovej povinnosti?<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Nie v\u017edy.<\/p>\n<p>Slovensk\u00e9 stavebn\u00e9 firmy \u010dasto predpokladaj\u00fa, \u017ee pri z\u00e1kazk\u00e1ch v Nemecku jednoducho vystavia fakt\u00faru bez DPH. Niekedy to od\u00f4vod\u0148uj\u00fa t\u00fdm, \u017ee nie s\u00fa platite\u013emi DPH na Slovensku, inokedy sa v\u0161eobecne odvol\u00e1vaj\u00fa na \u201e\u00a7 13b\u201c.<\/p>\n<p>Spr\u00e1vny sp\u00f4sob faktur\u00e1cie v\u0161ak z\u00e1vis\u00ed od viacer\u00fdch okolnost\u00ed, najm\u00e4 od toho:<\/p>\n<ul>\n<li>kto je dod\u00e1vate\u013e,<\/li>\n<li>kto je objedn\u00e1vate\u013e,<\/li>\n<li>\u010di m\u00e1 dod\u00e1vate\u013e s\u00eddlo alebo prev\u00e1dzkare\u0148 v Nemecku,<\/li>\n<li>\u010di je objedn\u00e1vate\u013e podnikate\u013e alebo s\u00fakromn\u00e1 osoba,<\/li>\n<li>a v niektor\u00fdch pr\u00edpadoch aj od toho, \u010di objedn\u00e1vate\u013e vykon\u00e1va stavebn\u00fa \u010dinnos\u0165.<\/li>\n<\/ul>\n<p>Ka\u017ed\u00fa z\u00e1kazku je preto potrebn\u00e9 pos\u00fadi\u0165 individu\u00e1lne. Pozrime sa na \u0161tyri naj\u010dastej\u0161ie situ\u00e1cie.<\/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-4 fusion-sep-none fusion-title-text fusion-title-size-three\" 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;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Situ\u00e1cia \u010d. 1: Slovensk\u00fd \u017eivnostn\u00edk alebo slovensk\u00e1 s.r.o. fakturuje stavebn\u00e9 pr\u00e1ce v Nemecku <span style=\"text-decoration: underline;\">slovenskej<\/span> firme<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ide o ve\u013emi \u010dast\u00fd pr\u00edpad. Napr\u00edklad slovensk\u00fd subdod\u00e1vate\u013e vykon\u00e1va mont\u00e1\u017e, mur\u00e1rske pr\u00e1ce alebo in\u00fa stavebn\u00fa \u010dinnos\u0165 pre slovensk\u00e9ho gener\u00e1lneho dod\u00e1vate\u013ea na stavbe v Nemecku.<\/p>\n<p>Ke\u010f\u017ee stavebn\u00e9 pr\u00e1ce s\u00fa vykonan\u00e9 na nehnute\u013enosti nach\u00e1dzaj\u00facej sa v Nemecku, miestom dodania je Nemecko.<\/p>\n<p>Ak slovensk\u00fd dod\u00e1vate\u013e nem\u00e1 v Nemecku s\u00eddlo ani prev\u00e1dzkare\u0148 a objedn\u00e1vate\u013e je podnikate\u013e registrovan\u00fd na \u00fa\u010dely DPH v Nemecku, da\u0148ov\u00e1 povinnos\u0165 spravidla prech\u00e1dza na objedn\u00e1vate\u013ea pod\u013ea <strong>\u00a7 13b ods. 1 v spojen\u00ed s \u00a7 13b ods. 2 \u010d. 1 UStG<\/strong>.<\/p>\n<p>Fakt\u00fara sa v takom pr\u00edpade vystav\u00ed bez nemeckej DPH s odkazom na prenesenie da\u0148ovej povinnosti.<\/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;\">Situ\u00e1cia \u010d. 2: Slovensk\u00fd \u017eivnostn\u00edk alebo slovensk\u00e1 s.r.o. fakturuje stavebn\u00e9 pr\u00e1ce <span style=\"text-decoration: underline;\">nemeckej<\/span> firme<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Aj tento pr\u00edpad je ve\u013emi \u010dast\u00fd.<\/p>\n<p>Ak slovensk\u00e1 firma nem\u00e1 v Nemecku s\u00eddlo ani prev\u00e1dzkare\u0148, vo v\u00e4\u010d\u0161ine pr\u00edpadov sa uplatn\u00ed prenesenie da\u0148ovej povinnosti pod\u013ea \u00a7 13b ods. 1 v spojen\u00ed s <strong>\u00a7 13b ods. 2 \u010d. 1 UStG<\/strong>.<\/p>\n<p>Na rozdiel od \u010disto vn\u00fatro\u0161t\u00e1tnych nemeck\u00fdch stavebn\u00fdch pr\u00e1c nie je rozhoduj\u00face, \u010di je nemeck\u00fd objedn\u00e1vate\u013e stavebnou firmou. D\u00f4le\u017eit\u00e9 je najm\u00e4 to, \u017ee stavebn\u00e9 pr\u00e1ce dod\u00e1va podnikate\u013e usaden\u00fd v zahrani\u010d\u00ed a pr\u00edjemcom je podnikate\u013e povinn\u00fd plati\u0165 da\u0148 v Nemecku.<\/p>\n<p>Aj v tomto pr\u00edpade sa fakt\u00fara spravidla vystavuje bez DPH.<\/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;\">Situ\u00e1cia \u010d. 3: Slovensk\u00fd \u017eivnostn\u00edk alebo slovensk\u00e1 s.r.o. fakturuje stavebn\u00e9 pr\u00e1ce <span style=\"text-decoration: underline;\">s\u00fakromnej osobe<\/span> v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Toto je \u00faplne in\u00e1 situ\u00e1cia.<\/p>\n<p>S\u00fakromn\u00e1 osoba nem\u00f4\u017ee by\u0165 pr\u00edjemcom prenesenej da\u0148ovej povinnosti pod\u013ea <strong>\u00a7 13b UStG<\/strong>. Slovensk\u00e9mu dod\u00e1vate\u013eovi preto spravidla vznik\u00e1 povinnos\u0165 registrova\u0165 sa na DPH v Nemecku a fakturova\u0165 s nemeckou DPH vo v\u00fd\u0161ke <strong>19 %<\/strong>.<\/p>\n<p>Pr\u00e1ve tento pr\u00edpad b\u00fdva jedn\u00fdm z naj\u010dastej\u0161\u00edch d\u00f4vodov dodato\u010dn\u00fdch registr\u00e1ci\u00ed, opr\u00e1v fakt\u00far a ot\u00e1zok zo strany nemeck\u00e9ho finan\u010dn\u00e9ho \u00faradu.<\/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;\">Situ\u00e1cia \u010d. 4: Nemeck\u00fd \u017eivnostn\u00edk, UG alebo GmbH fakturuje stavebn\u00e9 pr\u00e1ce <span style=\"text-decoration: underline;\">nemeckej<\/span> stavebnej firme<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>V tomto pr\u00edpade ide o klasick\u00fd vn\u00fatro\u0161t\u00e1tny re\u017eim stavebn\u00fdch pr\u00e1c v Nemecku.<\/p>\n<p>Reverse Charge sa uplatn\u00ed len vtedy, ak objedn\u00e1vate\u013e patr\u00ed medzi podnikate\u013eov, ktor\u00ed trvalo vykon\u00e1vaj\u00fa stavebn\u00e9 pr\u00e1ce a sp\u013a\u0148aj\u00fa podmienky <strong>\u00a7 13b ods. 2 \u010d. 4 UStG<\/strong>.<\/p>\n<p>V praxi sa t\u00e1to skuto\u010dnos\u0165 preukazuje potvrden\u00edm <strong>USt 1 TG<\/strong>, ktor\u00e9 vyd\u00e1va pr\u00edslu\u0161n\u00fd finan\u010dn\u00fd \u00farad.<\/p>\n<p>Ak objedn\u00e1vate\u013e tieto podmienky nesp\u013a\u0148a, nemeck\u00fd dod\u00e1vate\u013e fakturuje s nemeckou DPH.<\/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-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;\">Nezabudnite na Bauabzugsteuer<\/h2><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color3);\"><p>Mnoh\u00e9 firmy rie\u0161ia iba DPH a \u00faplne zab\u00fadaj\u00fa na stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148, teda <strong>Bauabzugsteuer<\/strong>.<\/p>\n<p>Ak slovensk\u00e1 firma vykon\u00e1va stavebn\u00e9 pr\u00e1ce v Nemecku a nem\u00e1 platn\u00e9 <strong>Freistellungsbescheinigung<\/strong> pod\u013ea <strong>\u00a7 48b EStG<\/strong>, nemeck\u00fd objedn\u00e1vate\u013e je spravidla povinn\u00fd pri \u00fahrade fakt\u00fary zrazi\u0165 <strong>15 % stavebnej zr\u00e1\u017ekovej dane<\/strong> a odvies\u0165 ju nemeck\u00e9mu finan\u010dn\u00e9mu \u00faradu.<\/p>\n<p>Rozhoduj\u00faci pritom nie je de\u0148 vystavenia fakt\u00fary, ale de\u0148 jej zaplatenia. Ak teda oslobodenie nie je platn\u00e9 v \u010dase \u00fahrady, mus\u00ed d\u00f4js\u0165 k zr\u00e1\u017eke aj napriek tomu, \u017ee fakt\u00fara bola vystaven\u00e1 sk\u00f4r.<\/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;\">\u010co m\u00e1 obsahova\u0165 spr\u00e1vna fakt\u00fara?<\/h2><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-text-color:var(--awb-color3);\"><p>Fakt\u00fara vystaven\u00e1 pod\u013ea nemeck\u00e9ho z\u00e1kona o DPH, konkr\u00e9tne pod\u013ea \u00a7 14 ods. 4 UStG, mus\u00ed obsahova\u0165 najm\u00e4 tieto n\u00e1le\u017eitosti:<\/p>\n<ul>\n<li>obchodn\u00e9 meno a \u00fapln\u00fa adresu dod\u00e1vate\u013ea,<\/li>\n<li>obchodn\u00e9 meno a \u00fapln\u00fa adresu odberate\u013ea,<\/li>\n<li>da\u0148ov\u00e9 \u010d\u00edslo alebo I\u010c DPH dod\u00e1vate\u013ea,<\/li>\n<li>d\u00e1tum vystavenia fakt\u00fary,<\/li>\n<li>jedine\u010dn\u00e9 a nepreru\u0161ovan\u00e9 \u010d\u00edslo fakt\u00fary,<\/li>\n<li>presn\u00fd opis dodan\u00e9ho tovaru alebo vykonan\u00fdch slu\u017eieb,<\/li>\n<li>pri stavebn\u00fdch pr\u00e1cach adresu stavby a d\u00e1tum dodania slu\u017eby,<\/li>\n<li>d\u00e1tum dodania tovaru alebo poskytnutia slu\u017eby, ak sa l\u00ed\u0161i od d\u00e1tumu vystavenia,<\/li>\n<li>z\u00e1klad dane, teda netto sumu,<\/li>\n<li>pou\u017eit\u00fa sadzbu DPH, napr\u00edklad 19 % alebo 7 %,<\/li>\n<li>v\u00fd\u0161ku DPH,<\/li>\n<li>celkov\u00fa fakturovan\u00fa sumu,<\/li>\n<li>pri osloboden\u00ed od DPH alebo prenesen\u00ed da\u0148ovej povinnosti pr\u00edslu\u0161n\u00fd z\u00e1konn\u00fd odkaz alebo slovn\u00fa pozn\u00e1mku, napr\u00edklad <strong>\u201eSteuerschuldnerschaft des Leistungsempf\u00e4ngers gem\u00e4\u00df \u00a7 13b UStG\u201c<\/strong>,<\/li>\n<li>pri oprave fakt\u00fary jednozna\u010dn\u00fd odkaz na p\u00f4vodn\u00fa fakt\u00faru.<\/li>\n<\/ul>\n<p>Pri stavebn\u00fdch pr\u00e1cach je obzvl\u00e1\u0161\u0165 d\u00f4le\u017eit\u00e9 spr\u00e1vne uvies\u0165 re\u017eim DPH \u2013 teda \u010di ide o faktur\u00e1ciu s nemeckou DPH alebo o prenesenie da\u0148ovej povinnosti pod\u013ea <strong>\u00a7 13b UStG<\/strong>.<\/p>\n<p>Nespr\u00e1vne vystaven\u00e1 fakt\u00fara m\u00f4\u017ee vies\u0165 k domeraniu dane, sankci\u00e1m alebo k zamietnutiu odpo\u010dtu DPH zo strany nemeck\u00e9ho finan\u010dn\u00e9ho \u00faradu.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-10 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;\">N\u00e1\u0161 praktick\u00fd tip<\/h2><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pred vystaven\u00edm prvej fakt\u00fary za stavebn\u00e9 pr\u00e1ce v Nemecku odpor\u00fa\u010dame preveri\u0165 nielen re\u017eim DPH, ale aj ot\u00e1zku stavebnej zr\u00e1\u017ekovej dane a platnos\u0165 Freistellungsbescheinigung.<\/p>\n<p>V praxi \u010dasto plat\u00ed, \u017ee chyba na fakt\u00fare sa d\u00e1 opravi\u0165, ale n\u00e1sledky nespr\u00e1vne nastavenej faktur\u00e1cie m\u00f4\u017eu firmu st\u00e1\u0165 \u010das, peniaze aj zbyto\u010dn\u00fa komunik\u00e1ciu s \u00faradmi.<\/p>\n<p>Spr\u00e1vne nastavenie faktur\u00e1cie od za\u010diatku je preto jedn\u00fdm zo z\u00e1kladn\u00fdch krokov bezpe\u010dn\u00e9ho podnikania v Nemecku.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1605,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1608","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\/1608","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=1608"}],"version-history":[{"count":1,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1608\/revisions"}],"predecessor-version":[{"id":1609,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1608\/revisions\/1609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1605"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}