{"id":13199,"date":"2022-09-13T14:17:22","date_gmt":"2022-09-13T14:17:22","guid":{"rendered":"https:\/\/deveho2.sfdbeta.be\/2022\/09\/13\/reforms-to-vat-rules-are-introduced-all-over-the-eu-one-stop-shop-oss-starts-as-of-1-7-2021-2-2-3\/"},"modified":"2026-01-12T13:51:08","modified_gmt":"2026-01-12T11:51:08","slug":"e-fakturacia-bezpapierova-politika","status":"publish","type":"post","link":"https:\/\/deveho.com\/sk\/newsroom-sk\/e-fakturacia-bezpapierova-politika\/","title":{"rendered":"E-FAKTUR\u00c1CIA: BEZPAPIEROV\u00c1 POLITIKA!"},"content":{"rendered":"
\n

PROCES E-FAKTUR\u00c1CIE VO FRANC\u00daZSKU A V ZAHRANI\u010c\u00cd<\/red> : BEZPAPIEROV\u00c1 POLITIKA !<\/h2>\n

Vzh\u013eadom na narastaj\u00faci objem \u00fadajov je prechod na bezpapierov\u00fa formu pre spolo\u010dnosti k\u013e\u00fa\u010dovou prioritou.<\/p>\n

V\u00fdhody bezpapierovej faktur\u00e1cie<\/red><\/h3>\n
    \n
  • Produktivita:<\/strong> automatiz\u00e1cia spr\u00e1vy va\u0161ich fakt\u00far v\u00e1m u\u0161etr\u00ed mno\u017estvo \u010dasu.<\/li>\n
  • Cash flow:<\/strong> Elektronick\u00e1 faktur\u00e1cia zais\u0165uje, \u017ee platby s\u00fa realizovan\u00e9 dvakr\u00e1t r\u00fdchlej\u0161ie ne\u017e pri papierovej forme.<\/li>\n
  • Ekol\u00f3gia:<\/strong> dematerializ\u00e1cia va\u0161ich fakt\u00far znamen\u00e1 aj men\u0161iu spotrebu papiera a zn\u00ed\u017eenie va\u0161ej uhl\u00edkovej stopy.<\/li>\n
  • Bezpe\u010dnos\u0165:<\/strong> Elektronick\u00e1 fakt\u00fara je autentick\u00e1 a poskytuje z\u00e1ruku bezpe\u010dnosti.<\/li>\n<\/ul>\n

    Okrem jednoduchej digitaliz\u00e1cie dokumentov umo\u017e\u0148uje prechod na bezpapierov\u00e9 rie\u0161enia v s\u00fa\u010dasnosti optimaliz\u00e1ciu v\u00fdmeny \u00fadajov a procesov v \u010dase, ke\u010f s\u00fa digit\u00e1lne technol\u00f3gie hlavn\u00fdm nosite\u013eom inform\u00e1ci\u00ed a komunik\u00e1cie. Mnoh\u00e9 dokumenty, ako s\u00fa objedn\u00e1vky, cenov\u00e9 ponuky, fakt\u00fary a \u010fal\u0161ie p\u00edsomnosti, s\u00fa takto digitalizovan\u00e9, \u010do u\u013eah\u010duje ich v\u00fdmenu, konzult\u00e1ciu a archiv\u00e1ciu.<\/span> V tomto \u010dl\u00e1nku sa bli\u017e\u0161ie pozrieme na bezpapierov\u00e9 fakt\u00fary.<\/p>\n

     <\/p>\n

    Aby sa fakt\u00fara pova\u017eovala za elektronick\u00fa fakt\u00faru, mus\u00ed sp\u013a\u0148a\u0165 dve podmienky:<\/strong><\/p>\n

    \u2013 Mus\u00ed by\u0165 vytvoren\u00e1, odoslan\u00e1, prijat\u00e1 a ulo\u017een\u00e1 v elektronickom form\u00e1te.<\/p>\n

    \u2013 Mus\u00ed sp\u013a\u0148a\u0165 podmienky stanoven\u00e9 Gener\u00e1lnym riadite\u013estvom dan\u00ed, a to:<\/p>\n

      \n
    • Elektronick\u00e1 fakt\u00fara m\u00f4\u017ee obsahova\u0165 \u0161tandardizovan\u00e9, \u0161trukt\u00farovan\u00e9 \u00fadaje umo\u017e\u0148uj\u00face automatick\u00e9 \u00fa\u010dtovanie, alebo podlieha\u0165 spo\u013eahliv\u00e9mu auditn\u00e9mu z\u00e1znamu, ktor\u00fd zaru\u010duje ekonomick\u00fa realitu fakturovanej transakcie,<\/li>\n
    • Sp\u013a\u0148a\u0165 rovnak\u00e9 povinnosti ako papierov\u00e1 fakt\u00fara, pokia\u013e ide o povinn\u00e9 n\u00e1le\u017eitosti,<\/li>\n
    • Preuk\u00e1za\u0165 identitu odosielate\u013ea (najm\u00e4 v\u010faka elektronick\u00e9mu podpisu),<\/li>\n
    • Zaru\u010di\u0165 integritu svojho obsahu (t\u00fdm, \u017ee znemo\u017en\u00ed jeho \u00fapravu),<\/li>\n
    • Zabezpe\u010di\u0165 jej \u010ditate\u013enos\u0165 pre pr\u00edjemcu.<\/li>\n<\/ul>\n

      Doteraz bola elektronick\u00e1 faktur\u00e1cia povinn\u00e1 pre hospod\u00e1rske vz\u0165ahy s verejn\u00fdmi organiz\u00e1ciami prostredn\u00edctvom platformy Chorus Pro. Smernica Eur\u00f3pskeho parlamentu a Rady o elektronickej faktur\u00e1cii pri verejnom obstar\u00e1van\u00ed z 26. j\u00fana 2014 mala toti\u017e za cie\u013e dosiahnu\u0165, aby sa elektronick\u00e1 faktur\u00e1cia stala do roku 2020 najpou\u017e\u00edvanej\u0161ou met\u00f3dou faktur\u00e1cie v Eur\u00f3pe.<\/p>\n

       <\/p>\n

      Viacer\u00e9 krajiny, ako napr\u00edklad Franc\u00fazsko, zaviedli nariadenia vy\u017eaduj\u00face, aby dod\u00e1vatelia posielali svoje fakt\u00fary verejnej spr\u00e1ve elektronicky. Ned\u00e1vno za\u010dala \u0161t\u00e1tna spr\u00e1va realizova\u0165 ambici\u00f3zny projekt s cie\u013eom normalizova\u0165 pou\u017e\u00edvanie bezpapierov\u00fdch\/elektronick\u00fdch fakt\u00far pre v\u0161etky B2B vz\u0165ahy.<\/p>\n

      Hlavn\u00e9 ciele tejto povinnosti s\u00fa:<\/strong><\/p>\n

        \n
      • Zabezpe\u010denie obchodn\u00fdch vz\u0165ahov<\/li>\n
      • Posilnenie boja proti podvodom s DPH<\/li>\n
      • Efekt\u00edvnej\u0161ie riadenie podniku<\/li>\n
      • Zjednodu\u0161enie priznan\u00ed k DPH<\/li>\n<\/ul>\n

        \u010cl\u00e1nok 56 z\u00e1kona o financi\u00e1ch na rok 2020 (PLF 2020) umo\u017e\u0148uje postupn\u00e9 zav\u00e1dzanie tejto povinnosti v obdob\u00ed od 1. janu\u00e1ra 2023 do 1. janu\u00e1ra 2025<\/b>, a to v s\u00falade s harmonogramom (uveden\u00fdm ni\u017e\u0161ie) a postupmi stanoven\u00fdmi vyhl\u00e1\u0161kou, pri\u010dom sa zoh\u013ead\u0148uje ve\u013ekos\u0165 a sektor \u010dinnosti dotknut\u00fdch spolo\u010dnost\u00ed.<\/p>\n

          \n
        • 1. janu\u00e1r 2023:<\/strong><\/li>\n<\/ul>\n

          Povinnos\u0165 prij\u00edma\u0165 fakt\u00fary v elektronickom form\u00e1te pre v\u0161etky spolo\u010dnosti.<\/p>\n

          Pokia\u013e ide o povinnos\u0165 posiela\u0165 elektronick\u00e9 fakt\u00fary, t\u00e1 sa bude t\u00fdka\u0165 len ve\u013ek\u00fdch spolo\u010dnost\u00ed.<\/p>\n

            \n
          • 2024:<\/strong><\/li>\n<\/ul>\n

            Mal\u00e9 a stredn\u00e9 podniky bud\u00fa musie\u0165 posiela\u0165 v\u0161etky svoje fakt\u00fary v elektronickom form\u00e1te.<\/p>\n

              \n
            • 1. janu\u00e1r 2025:<\/strong><\/li>\n<\/ul>\n

              Na rade bud\u00fa mikropodniky a mal\u00e9 a stredn\u00e9 podniky (MSP), ktor\u00e9 bud\u00fa musie\u0165 posiela\u0165 svoje fakt\u00fary v elektronickom form\u00e1te.<\/p>\n

              Okrem toho mus\u00ed by\u0165 implement\u00e1cia elektronickej faktur\u00e1cie spojen\u00e1 s dodato\u010dnou povinnos\u0165ou prenosu \u00fadajov (\u201ee-reporting\u201c), ktor\u00e1 nepodlieha povinnosti elektronickej faktur\u00e1cie definovanej v spom\u00ednanom \u010dl\u00e1nku 153: ide napr\u00edklad o transakcie medzi podnikate\u013emi a s\u00fakromn\u00fdmi osobami (\u201eB2C\u201c), transakcie so zahrani\u010dn\u00fdmi subjektmi a \u00fadaje o stave \u00fahrady fakt\u00far.<\/p>\n

              Mo\u017eno uva\u017eova\u0165 o dvoch architekt\u00farach pre v\u00fdmenu elektronick\u00fdch fakt\u00far:<\/strong><\/p>\n

                \n
              • model s povinn\u00fdm tranzitom fakt\u00far cez verejn\u00fa platformu, ktor\u00e1 je ako jedin\u00e1 opr\u00e1vnen\u00e1 pren\u00e1\u0161a\u0165 ich z\u00e1kazn\u00edkovi, v pr\u00edpade potreby prostredn\u00edctvom s\u00fakromnej platformy, v ktorej je z\u00e1kazn\u00edk registrovan\u00fd (model V);<\/li>\n
              • model, v ktorom s\u00fa ur\u010dit\u00e9 s\u00fakromn\u00e9 platformy, ktor\u00e9 boli predt\u00fdm certifikovan\u00e9 ako d\u00f4veryhodn\u00e9 tretie strany, opr\u00e1vnen\u00e9 zasiela\u0165 fakt\u00fary priamo prij\u00edmaj\u00facim spolo\u010dnostiam bez toho, aby prech\u00e1dzali cez verejn\u00fa platformu (model Y).<\/li>\n<\/ul>\n

                 <\/p>\n

                Franc\u00fazsko v\u0161ak nie je jedinou krajinou, ktor\u00e1 na tejto t\u00e9me pracuje.<\/p>\n

                Od 1. j\u00fala 2020 s\u00fa toti\u017e spolo\u010dnosti so s\u00eddlom v Ma\u010farsku<\/strong> povinn\u00e9 dodr\u017eiava\u0165 nov\u00fd syst\u00e9m online faktur\u00e1cie \u2013 RTIR (Real Time Invoice Reporting). Princ\u00edp spo\u010d\u00edva v tom, \u017ee da\u0148ov\u00ed poplatn\u00edci so s\u00eddlom v Ma\u010farsku musia posiela\u0165 v\u0161etky odberate\u013esk\u00e9 fakt\u00fary na platformu NAV <\/span>\u201eOnline Sz\u00e1mla\u201c<\/span> (n\u00e1rodn\u00fd port\u00e1l \u0161t\u00e1tnej spr\u00e1vy).<\/span> Mus\u00ed sa tak dia\u0165 online, elektronicky a okam\u017eite.<\/p>\n

                Spolo\u010dnos\u0165 DEVEHO pracovala na implement\u00e1cii tejto novej po\u017eiadavky a ned\u00e1vno zabezpe\u010dila s\u00falad rie\u0161enia Sage X3 s najnov\u0161ou verziou RTIR (V3).<\/p>\n

                Pokia\u013e ide o Po\u013esko<\/b>, po\u013esk\u00e9 ministerstvo financi\u00ed naria\u010fuje elektronick\u00fd prenos \u00fadajov o DPH prostredn\u00edctvom s\u00faboru SAF-T JPK_VAT, ktor\u00fd je povinn\u00fd pre po\u013esk\u00e9 aj zahrani\u010dn\u00e9 spolo\u010dnosti p\u00f4sobiace v krajine. Predkladanie s\u00faboru JPK_VAT a dostupnos\u0165 elektronick\u00fdch \u00fa\u010dtovn\u00fdch inform\u00e1ci\u00ed s\u00fa povinn\u00e9 pre v\u0161etky spolo\u010dnosti p\u00f4sobiace v Po\u013esku, a to aj bez fyzickej kancel\u00e1rie.<\/p>\n

                Od 21. j\u00fala 2018 je v \u0160panielsku<\/b> pou\u017e\u00edvanie elektronickej faktur\u00e1cie povinn\u00e9 vo vz\u0165ahoch medzi subdod\u00e1vate\u013emi a hlavn\u00fdm dod\u00e1vate\u013eom verejnej spr\u00e1vy (form\u00e1t FACTURAE). Pou\u017e\u00edvanie elektronickej faktur\u00e1cie je v\u00fdrazne podporovan\u00e9 aj v B2B vz\u0165ahoch prostredn\u00edctvom v\u00fdmeny elektronicky podp\u00edsan\u00fdch \u0161trukt\u00farovan\u00fdch \u00fadajov vytvoren\u00fdch pomocou bezpe\u010dn\u00fdch zariaden\u00ed na vytv\u00e1ranie podpisu.<\/p>\n

                Vo \u0160vaj\u010diarsku<\/strong> nahradila QR fakt\u00fara (QR-bill) star\u0161ie \u010derven\u00e9 a oran\u017eov\u00e9 po\u0161tov\u00e9 pouk\u00e1\u017eky. Vzh\u013eadom na narastaj\u00face n\u00e1rodn\u00e9 a medzin\u00e1rodn\u00e9 regula\u010dn\u00e9 po\u017eiadavky, atraktivitu \u0161vaj\u010diarskeho platobn\u00e9ho styku a zvy\u0161uj\u00facu sa digitaliz\u00e1ciu obchodn\u00fdch procesov bola adapt\u00e1cia na medzin\u00e1rodn\u00e9 \u0161tandardy (ISO 20022) nevyhnutn\u00e1 a vhodn\u00e1. T\u00e1to zmena zmodernizovala platobn\u00e9 procesy, ktor\u00e9 s\u00fa teraz jednoduch\u0161ie a n\u00e1kladovo efekt\u00edvnej\u0161ie. Pre va\u0161u inform\u00e1ciu, QR fakt\u00fara je plne kompatibiln\u00e1 so syst\u00e9mom Sage X3.<\/p>\n

                Od 1. janu\u00e1ra 2017 s\u00fa v\u0161etci dod\u00e1vatelia, ktor\u00ed maj\u00fa zmluvy s holandskou<\/strong> \u00fastrednou vl\u00e1dou (t. j. ministerstv\u00e1, ich hlavn\u00e9 oddelenia a agent\u00fary), povinn\u00ed predklada\u0165 elektronick\u00e9 fakt\u00fary.<\/p>\n

                Rumunsko<\/strong> v s\u00fa\u010dasnosti sk\u00fama mo\u017enosti bezpapierov\u00fdch fakt\u00far s vyu\u017eit\u00edm s\u00faboru SAF-T. Na\u0161e t\u00edmy v DEVEHO na tom moment\u00e1lne pracuj\u00fa, aby zabezpe\u010dili s\u00falad so syst\u00e9mom Sage X3.<\/p>\n

                Spolo\u010dnos\u0165 DEVEHO Consulting Group v\u00e1s t\u00fdmto prechodom prevedie s \u00fapln\u00fdm pokojom a istotou!<\/strong><\/p>\n

                Nev\u00e1hajte n\u00e1s kontaktova\u0165 pre viac inform\u00e1ci\u00ed!<\/p>\n<\/p>\n

                <\/red><\/h3><\/p>\n","protected":false},"excerpt":{"rendered":"

                PROCES E-FAKTUR\u00c1CIE VO FRANC\u00daZSKU A V ZAHRANI\u010c\u00cd : BEZPAPIEROV\u00c1 POLITIKA ! Vzh\u013eadom na narastaj\u00faci objem \u00fadajov je prechod na bezpapierov\u00fa formu pre spolo\u010dnosti k\u013e\u00fa\u010dovou prioritou. V\u00fdhody bezpapierovej faktur\u00e1cie Produktivita: automatiz\u00e1cia spr\u00e1vy va\u0161ich fakt\u00far v\u00e1m u\u0161etr\u00ed mno\u017estvo \u010dasu. Cash flow: Elektronick\u00e1 faktur\u00e1cia zais\u0165uje, \u017ee platby s\u00fa realizovan\u00e9 dvakr\u00e1t r\u00fdchlej\u0161ie ne\u017e pri papierovej forme. Ekol\u00f3gia: dematerializ\u00e1cia va\u0161ich […]<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[150],"tags":[],"class_list":["post-13199","post","type-post","status-publish","format-standard","hentry","category-newsroom-sk"],"acf":[],"yoast_head":"\nE-FAKTUR\u00c1CIA: BEZPAPIEROV\u00c1 POLITIKA! - Deveho<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/sk\/newsroom-sk\/e-fakturacia-bezpapierova-politika\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-FAKTUR\u00c1CIA: BEZPAPIEROV\u00c1 POLITIKA! - Deveho\" \/>\n<meta property=\"og:description\" content=\"PROCES E-FAKTUR\u00c1CIE VO FRANC\u00daZSKU A V ZAHRANI\u010c\u00cd : BEZPAPIEROV\u00c1 POLITIKA ! Vzh\u013eadom na narastaj\u00faci objem \u00fadajov je prechod na bezpapierov\u00fa formu pre spolo\u010dnosti k\u013e\u00fa\u010dovou prioritou. V\u00fdhody bezpapierovej faktur\u00e1cie Produktivita: automatiz\u00e1cia spr\u00e1vy va\u0161ich fakt\u00far v\u00e1m u\u0161etr\u00ed mno\u017estvo \u010dasu. Cash flow: Elektronick\u00e1 faktur\u00e1cia zais\u0165uje, \u017ee platby s\u00fa realizovan\u00e9 dvakr\u00e1t r\u00fdchlej\u0161ie ne\u017e pri papierovej forme. 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