{"id":1754,"date":"2026-09-24T16:21:12","date_gmt":"2026-09-24T14:21:12","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1754"},"modified":"2026-09-24T16:23:27","modified_gmt":"2026-09-24T14:23:27","slug":"nemecka-dph-na-fakture-ako-ju-dostane-slovenska-firma-spat","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/09\/24\/nemecka-dph-na-fakture-ako-ju-dostane-slovenska-firma-spat\/","title":{"rendered":"Nemeck\u00e1 DPH na fakt\u00fare: Ako ju dostane slovensk\u00e1 firma sp\u00e4\u0165?"},"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>Hotel, pohonn\u00e9 hmoty, pren\u00e1jom stroja alebo vozidla, n\u00e1kup materi\u00e1lu \u010di \u010fal\u0161ie n\u00e1klady vzniknut\u00e9 v Nemecku.<\/p>\n<p>Slovensk\u00fdm a \u010desk\u00fdm firm\u00e1m p\u00f4sobiacim v Nemecku zost\u00e1vaj\u00fa ka\u017ed\u00fd rok na fakt\u00farach stovky a\u017e tis\u00edce eur nemeckej DPH &#8211; Umsatzsteuer. T\u00e1to DPH v\u0161ak nemus\u00ed automaticky zosta\u0165 n\u00e1kladom spolo\u010dnosti.<\/p>\n<p>Existuj\u00fa dve rozdielne mo\u017enosti, ako si m\u00f4\u017ee slovensk\u00e1 firma nemeck\u00fa DPH uplatni\u0165. Spr\u00e1vny postup z\u00e1vis\u00ed najm\u00e4 od toho, \u010di je firma v Nemecku registrovan\u00e1 pre DPH a pod\u00e1va tam da\u0148ov\u00e9 priznania.<\/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;\">1. Firma je v Nemecku registrovan\u00e1 pre DPH a pod\u00e1va tam priznania<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak je slovensk\u00e1 spolo\u010dnos\u0165 v Nemecku registrovan\u00e1 na \u00fa\u010dely Umsatzsteuer a m\u00e1 povinnos\u0165 pod\u00e1va\u0165 Umsatzsteuer-Voranmeldungen alebo Umsatzsteuererkl\u00e4rung, nemeck\u00fa DPH z prijat\u00fdch fakt\u00far si pri splnen\u00ed pr\u00edslu\u0161n\u00fdch podmienok uplatn\u00ed \u0161tandardne ako Vorsteuer.<\/p>\n<p>Uplatnenie teda prebieha priamo v r\u00e1mci nemeck\u00fdch DPH priznan\u00ed.V takom pr\u00edpade firma spravidla nepotrebuje pod\u00e1va\u0165 osobit\u00fa \u017eiados\u0165 o refund\u00e1cia nemeckej DPH prostredn\u00edctvom slovensk\u00e9ho da\u0148ov\u00e9ho \u00faradu.<\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Firma m\u00e1 za pr\u00edslu\u0161n\u00e9 obdobie:<\/p>\n<ul>\n<li>10 000 \u20ac nemeckej DPH na v\u00fdstupe,<\/li>\n<li>4 000 \u20ac odpo\u010d\u00edtate\u013enej nemeckej DPH na vstupe.<\/li>\n<\/ul>\n<p>Nemeck\u00e9mu da\u0148ov\u00e9mu \u00faradu tak odvedie rozdiel vo v\u00fd\u0161ke 6 000 \u20ac.<\/p>\n<p>Ak je naopak Vorsteuer vy\u0161\u0161ia ako da\u0148 na v\u00fdstupe, m\u00f4\u017ee z da\u0148ov\u00e9ho priznania vznikn\u00fa\u0165 Guthaben, teda vratka DPH.<\/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;\">2. Firma v Nemecku DPH priznania nepod\u00e1va<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>In\u00e1 situ\u00e1cia nast\u00e1va, ak slovensk\u00e1 firma v Nemecku nem\u00e1 povinnos\u0165 pod\u00e1va\u0165 Umsatzsteuer-Voranmeldungen ani Umsatzsteuererkl\u00e4rung, ale pri svojej podnikate\u013eskej \u010dinnosti jej vznikli n\u00e1klady s opr\u00e1vnene vy\u010d\u00edslenou nemeckou DPH.<\/p>\n<p>Vtedy m\u00f4\u017ee prich\u00e1dza\u0165 do \u00favahy Vorsteuerverg\u00fctungsverfahren, teda osobitn\u00e9 konanie o vr\u00e1ten\u00ed zahrani\u010dnej DPH.<\/p>\n<p>D\u00f4le\u017eit\u00e9 je, \u017ee slovensk\u00e1 firma neposiela \u017eiados\u0165 priamo nemeck\u00e9mu da\u0148ov\u00e9mu \u00faradu.<\/p>\n<p>\u017diados\u0165 sa pod\u00e1va elektronicky prostredn\u00edctvom port\u00e1lu Finan\u010dnej spr\u00e1vy SR. Slovensk\u00e1 Finan\u010dn\u00e1 spr\u00e1va prever\u00ed splnenie podmienok na jej post\u00fapenie a n\u00e1sledne ju elektronicky odo\u0161le do Nemecka.<\/p>\n<p>O samotnom n\u00e1roku na vr\u00e1tenie nemeckej DPH potom rozhoduje Bundeszentralamt f\u00fcr Steuern (BZSt).<\/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-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;\">D\u00f4le\u017eit\u00fd term\u00edn: 30. september<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri Vorsteuerverg\u00fctungsverfahren je potrebn\u00e9 sledova\u0165 jednu z\u00e1sadn\u00fa lehotu.<\/p>\n<p>\u017diados\u0165 mus\u00ed by\u0165 podan\u00e1 najnesk\u00f4r do 30. septembra kalend\u00e1rneho roka nasleduj\u00faceho po obdob\u00ed, za ktor\u00e9 sa refund\u00e1cia po\u017eaduje.<\/p>\n<p>To znamen\u00e1:<\/p>\n<p>nemeck\u00e1 DPH za rok 2025 \u2192 \u017eiados\u0165 najnesk\u00f4r do 30. 9. 2026.<\/p>\n<p>Tento term\u00edn si netreba zamie\u0148a\u0165 s lehotou na podanie be\u017en\u00e9ho nemeck\u00e9ho Umsatzsteuererkl\u00e4rung.<\/p>\n<p>Ak sa \u017eiados\u0165 t\u00fdka obdobia krat\u0161ieho ako cel\u00fd kalend\u00e1rny rok, obdobie mus\u00ed spravidla predstavova\u0165 minim\u00e1lne tri po sebe nasleduj\u00face mesiace a po\u017eadovan\u00e1 suma mus\u00ed dosiahnu\u0165 minim\u00e1lne 400 \u20ac.<\/p>\n<p>Ak \u017eiados\u0165 pokr\u00fdva cel\u00fd kalend\u00e1rny rok alebo zost\u00e1vaj\u00facu \u010das\u0165 kalend\u00e1rneho roka, minim\u00e1lna refundovan\u00e1 suma predstavuje 50 \u20ac.<\/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;\">Pred refund\u00e1ciou treba preveri\u0165 jednu d\u00f4le\u017eit\u00fa vec<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Bola nemeck\u00e1 DPH na fakt\u00fare v\u00f4bec vy\u010d\u00edslen\u00e1 spr\u00e1vne?<\/p>\n<p>To, \u017ee dod\u00e1vate\u013e na fakt\u00fare uviedol 19 % MwSt., e\u0161te automaticky neznamen\u00e1, \u017ee m\u00e1 slovensk\u00e1 firma n\u00e1rok t\u00fato sumu po\u017eadova\u0165 sp\u00e4\u0165 od nemeck\u00e9ho \u0161t\u00e1tu.<\/p>\n<p>Ak bola DPH fakturovan\u00e1 nespr\u00e1vne, napr\u00edklad pri transakcii, ktor\u00e1 mala by\u0165 vystaven\u00e1 bez nemeckej DPH, Vorsteuerverg\u00fctungsverfahren nesl\u00fa\u017ei na opravu nespr\u00e1vne vystavenej fakt\u00fary.<\/p>\n<p>V takom pr\u00edpade je potrebn\u00e9 najsk\u00f4r preveri\u0165 spr\u00e1vnos\u0165 faktur\u00e1cie a pod\u013ea okolnost\u00ed zabezpe\u010di\u0165 opravu dokladu.<\/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-7\" 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-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;\">Ak\u00fd je teda spr\u00e1vny postup?<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri slovensk\u00fdch firm\u00e1ch p\u00f4sobiacich v Nemecku odpor\u00fa\u010dame postupova\u0165 v tomto porad\u00ed:<\/p>\n<p>Fakt\u00fara s nemeckou DPH \u2192 preverenie spr\u00e1vnosti DPH \u2192 preverenie n\u00e1roku na Vorsteuerabzug \u2192 ur\u010denie spr\u00e1vneho sp\u00f4sobu refund\u00e1cie.<\/p>\n<p>N\u00e1sledne prich\u00e1dza do \u00favahy bu\u010f:<\/p>\n<p>nemeck\u00e9 DPH priznanie, ak firma v Nemecku pr\u00edslu\u0161n\u00e9 priznania pod\u00e1va,<\/p>\n<p>alebo<\/p>\n<p>Refund\u00e1cia nemeckej DPH cez Finan\u010dn\u00fa spr\u00e1vu SR, ak s\u00fa splnen\u00e9 podmienky osobitn\u00e9ho refundn\u00e9ho konania.<\/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;\">N\u00e1\u0161 praktick\u00fd tip<\/h2><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pr\u00e1ve teraz je vhodn\u00fd \u010das skontrolova\u0165 fakt\u00fary a doklady za rok 2025.<\/p>\n<p>Ak va\u0161a firma zaplatila v Nemecku DPH napr\u00edklad za ubytovanie, pohonn\u00e9 hmoty, pren\u00e1jom techniky alebo in\u00e9 podnikate\u013esk\u00e9 v\u00fddavky, odpor\u00fa\u010dame preveri\u0165, \u010di m\u00e1te na jej vr\u00e1tenie n\u00e1rok a ktor\u00fdm sp\u00f4sobom je potrebn\u00e9 postupova\u0165.<\/p>\n<p>Lehota na podanie \u017eiadosti o refund\u00e1ciu nemeckej DPH za rok 2025 prostredn\u00edctvom Vorsteuerverg\u00fctungsverfahren uplynie 30. 9. 2026.<\/p>\n<p>Mokrohs Tax Consulting pom\u00e1ha slovensk\u00fdm firm\u00e1m s pos\u00faden\u00edm nemeckej DPH, kontrolou fakt\u00far aj spr\u00e1vnym nastaven\u00edm postupu pri jej uplatnen\u00ed. Spr\u00e1vne pos\u00fadenie u\u017e na za\u010diatku m\u00f4\u017ee firme u\u0161etri\u0165 nielen peniaze, ale aj zbyto\u010dn\u00fa komunik\u00e1ciu s nemeck\u00fdmi \u00faradmi.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1755,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1754","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\/1754","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=1754"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1754\/revisions"}],"predecessor-version":[{"id":1761,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1754\/revisions\/1761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1755"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}