{"id":6020,"date":"2026-07-12T10:01:11","date_gmt":"2026-07-12T08:01:11","guid":{"rendered":"https:\/\/branike.com\/prirucka\/dph-kv-dph-peppol\/"},"modified":"2026-07-31T21:29:38","modified_gmt":"2026-07-31T19:29:38","slug":"dph-kv-dph-peppol","status":"publish","type":"kb_article","link":"https:\/\/branike.com\/prirucka\/dph-kv-dph-peppol\/","title":{"rendered":"DPH, KV DPH a Peppol"},"content":{"rendered":"\n<p class=\"wp-block-branike-text\">Tri veci, ktor\u00e9 spolu s\u00favisia a v praxi sa mie\u0161aj\u00fa: <strong>DPH na doklade<\/strong>, <strong>kontroln\u00fd v\u00fdkaz<\/strong> a <strong>elektronick\u00e1 fakt\u00fara<\/strong>. Tento \u010dl\u00e1nok ich rozli\u0161uje a hovor\u00ed, \u010do za v\u00e1s rie\u0161i syst\u00e9m a \u010do ost\u00e1va na v\u00e1s.<\/p>\n\n\n<p class=\"wp-block-branike-text\">Upozornenie na \u00favod: nie sme da\u0148ov\u00ed poradcovia. Syst\u00e9m vie doklady vystavi\u0165 spr\u00e1vne a podklady zostavi\u0165 \u2014 <strong>pos\u00fadenie v\u00e1\u0161ho konkr\u00e9tneho pr\u00edpadu patr\u00ed \u00fa\u010dtovn\u00edkovi<\/strong>.<\/p>\n\n\n<h2 class=\"wp-block-branike-heading\">DPH na doklade<\/h2>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Sadzby<\/strong> \u2014 z\u00e1kladn\u00e1 aj zn\u00ed\u017een\u00e9, pod\u013ea toho, \u010do pred\u00e1vate. Prira\u010fuj\u00fa sa k polo\u017ek\u00e1m.<\/li>\n\n\n<li><strong>Zaokr\u00fah\u013eovanie<\/strong> \u2014 po\u010d\u00edta sa tak, aby s\u00fa\u010det sedel a nevznikali rozdiely v centoch.<\/li>\n\n\n<li><strong>Ak nie ste platite\u013e<\/strong>, doklad mus\u00ed obsahova\u0165 inform\u00e1ciu, \u017ee da\u0148 neuplat\u0148ujete. Syst\u00e9m to dopln\u00ed.<\/li>\n\n\n<li><strong>Prenos da\u0148ovej povinnosti<\/strong> \u2014 pri firemnom odberate\u013eovi s platn\u00fdm I\u010c DPH z inej krajiny sa da\u0148 nulov\u00e1 a povinnos\u0165 prech\u00e1dza na neho.<\/li>\n\n<\/ul>\n\n\n<h2 class=\"wp-block-branike-heading\">Kontroln\u00fd v\u00fdkaz DPH<\/h2>\n\n\n<p class=\"wp-block-branike-text\">V\u00fdkaz sa zostavuje z va\u0161ich dokladov a syst\u00e9m ho vygeneruje <strong>v tvare, ktor\u00fd prij\u00edma finan\u010dn\u00e1 spr\u00e1va<\/strong>. Doklady sa rozdelia pod\u013ea toho, kam patria:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Vystaven\u00e9 odberate\u013eom s I\u010c DPH<\/strong> \u2014 po jednotliv\u00fdch dokladoch.<\/li>\n\n\n<li><strong>Vystaven\u00e9 bez I\u010c DPH<\/strong> \u2014 s\u00fahrnne. Be\u017en\u00fd e-shop m\u00e1 drviv\u00fa v\u00e4\u010d\u0161inu pr\u00e1ve tu.<\/li>\n\n\n<li><strong>Prijat\u00e9 fakt\u00fary, z ktor\u00fdch si uplat\u0148ujete odpo\u010det.<\/strong><\/li>\n\n<\/ul>\n\n\n<p class=\"wp-block-branike-text\">\ud83d\udd34 Dva body, na ktor\u00fdch sa naj\u010dastej\u0161ie chybuje a syst\u00e9m na ne upozorn\u00ed:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Dobropis mus\u00ed ma\u0165 v\u00e4zbu na p\u00f4vodn\u00fa fakt\u00faru.<\/strong> Bez nej sa v\u00fdkaz nezostav\u00ed spr\u00e1vne \u2014 a je to naj\u010dastej\u0161ia pr\u00ed\u010dina rozdielov.<\/li>\n\n\n<li><strong>Prenos da\u0148ovej povinnosti vo\u010di zahrani\u010dn\u00e9mu odberate\u013eovi do kontroln\u00e9ho v\u00fdkazu nepatr\u00ed.<\/strong> Syst\u00e9m to <strong>hl\u00e1si nahlas<\/strong>, aby v\u00e1m tak\u00fdto doklad nesk\u013azol do v\u00fdkazu.<\/li>\n\n<\/ul>\n\n\n<p class=\"wp-block-branike-text\">Vygenerovan\u00fd s\u00fabor je <strong>podklad na podanie<\/strong>, nie podanie samotn\u00e9. Pod\u00e1va ho va\u0161a \u00fa\u010dtovn\u00ed\u010dka alebo vy cez port\u00e1l.<\/p>\n\n\n<h2 class=\"wp-block-branike-heading\">Predaj do E\u00da<\/h2>\n\n\n<p class=\"wp-block-branike-text\">Ak pred\u00e1vate spotrebite\u013eom v in\u00fdch \u0161t\u00e1toch E\u00da, po prekro\u010den\u00ed ro\u010dn\u00e9ho prahu <strong>10 000 \u20ac spolu za v\u0161etky krajiny<\/strong> \u00fa\u010dtujete da\u0148 krajiny z\u00e1kazn\u00edka. Syst\u00e9m obrat priebe\u017ene sleduje a upozorn\u00ed.<\/p>\n\n\n<p class=\"wp-block-branike-text\">Do prahu sa po\u010d\u00edta aj predaj digit\u00e1lnych vec\u00ed \u2014 e-booky, kurzy, pr\u00edstupy. Pr\u00e1ve tie sa naj\u010dastej\u0161ie prehliadnu. Podrobnosti s\u00fa v samostatnom n\u00e1vode.<\/p>\n\n\n<h2 class=\"wp-block-branike-heading\">Elektronick\u00e1 fakt\u00fara<\/h2>\n\n\n<p class=\"wp-block-branike-text\">Elektronick\u00e1 fakt\u00fara nie je PDF poslan\u00e9 e-mailom. Je to <strong>\u0161trukt\u00farovan\u00fd s\u00fabor<\/strong>, ktor\u00e9mu rozumie po\u010d\u00edta\u010d na druhej strane \u2014 \u00fa\u010dtovn\u00fd syst\u00e9m odberate\u013ea doklad na\u010d\u00edta bez prepisovania.<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Form\u00e1t je eur\u00f3psky \u0161tandard<\/strong>, nie nie\u010do vlastn\u00e9.<\/li>\n\n\n<li>\ud83d\udd34 <strong>Na Slovensku je povinn\u00e1 od 1. janu\u00e1ra 2027.<\/strong> Nie je to teda \u201eraz mo\u017eno&#8220;, ale term\u00edn, ktor\u00fd pr\u00edde.<\/li>\n\n\n<li><strong>Doklad sa vie vygenerova\u0165 v tejto podobe u\u017e dnes<\/strong> \u2014 m\u00f4\u017eete si to vopred vysk\u00fa\u0161a\u0165 a necha\u0165 si to overi\u0165 odberate\u013eom, ktor\u00fd ju u\u017e prij\u00edma.<\/li>\n\n\n<li><strong>Samotn\u00e9 doru\u010denie cez sie\u0165<\/strong> je samostatn\u00e1 vrstva, ktor\u00e1 pribudne. Dnes ide o vytvorenie a export s\u00faboru.<\/li>\n\n<\/ul>\n\n\n<p class=\"wp-block-branike-text\">Praktick\u00e1 rada: ak fakturujete verejn\u00e9mu sektoru alebo ve\u013ek\u00fdm firm\u00e1m, vysk\u00fa\u0161ajte si to <strong>sk\u00f4r<\/strong>. Tie od v\u00e1s elektronick\u00fa fakt\u00faru bud\u00fa chcie\u0165 ako prv\u00e9.<\/p>\n\n\n<h2 class=\"wp-block-branike-heading\">Prijat\u00e9 fakt\u00fary a odpo\u010det<\/h2>\n\n\n<p class=\"wp-block-branike-text\">Do v\u00fdkazu nepatria len doklady, ktor\u00e9 vystav\u00edte, ale aj tie, ktor\u00e9 ste dostali a uplat\u0148ujete si z nich odpo\u010det. Preto sa daj\u00fa prijat\u00e9 fakt\u00fary evidova\u0165 priamo tu.<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>\u00dadaje sa vedia rozpozna\u0165 z PDF<\/strong> \u2014 dod\u00e1vate\u013e, \u010d\u00edslo, suma, da\u0148. Nemus\u00edte ich prepisova\u0165 ru\u010dne.<\/li>\n\n\n<li><strong>Rozpoznanie v\u017edy skontrolujte.<\/strong> Je to pom\u00f4cka, nie z\u00e1ruka; PDF od ka\u017ed\u00e9ho dod\u00e1vate\u013ea vyzer\u00e1 inak.<\/li>\n\n\n<li><strong>Ozna\u010dte, \u010di si z dokladu uplat\u0148ujete odpo\u010det.<\/strong> Pod\u013ea toho sa dostane alebo nedostane do v\u00fdkazu.<\/li>\n\n\n<li><strong>Zara\u010fte doklad do spr\u00e1vneho obdobia.<\/strong> Fakt\u00fara z konca mesiaca, ktor\u00e1 pr\u00edde a\u017e v \u010fal\u0161om, je klasick\u00fd zdroj rozdielov.<\/li>\n\n<\/ul>\n\n\n<h2 class=\"wp-block-branike-heading\">Menov\u00e9 doklady<\/h2>\n\n\n<p class=\"wp-block-branike-text\">Ak fakturujete v inej mene, plat\u00ed nieko\u013eko pravidiel, ktor\u00e9 sa oplat\u00ed pozna\u0165 vopred:<\/p>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Doklad nesie svoju menu<\/strong> a suma v nej je z\u00e1v\u00e4zn\u00e1.<\/li>\n\n\n<li>\ud83d\udd34 <strong>\u00dahrada sa zapo\u010d\u00edta len v mene dokladu<\/strong> a neprepo\u010d\u00edtava sa kurzom. Je to z\u00e1mer \u2014 kurz banky sa takmer nikdy nerovn\u00e1 kurzu na fakt\u00fare a prepo\u010d\u00edtavanie by vyr\u00e1balo <strong>fant\u00f3mov\u00e9 nedoplatky v centoch<\/strong>, ktor\u00e9 nikto nedoh\u013ead\u00e1.<\/li>\n\n\n<li><strong>Pre v\u00fdkaz je podstatn\u00e1 suma v dom\u00e1cej mene<\/strong> pod\u013ea kurzu k d\u00e1tumu vzniku da\u0148ovej povinnosti. Toto je presne miesto, kde sa oplat\u00ed op\u00fdta\u0165 \u00fa\u010dtovn\u00edka.<\/li>\n\n\n<li><strong>Samostatn\u00fd \u010d\u00edseln\u00fd rad pre cudziu menu<\/strong> u\u013eah\u010d\u00ed neskor\u0161iu evidenciu.<\/li>\n\n<\/ul>\n\n\n<h2 class=\"wp-block-branike-heading\">\u010co si pripravi\u0165 pre \u00fa\u010dtovn\u00edka<\/h2>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Kontroln\u00fd v\u00fdkaz<\/strong> za obdobie.<\/li>\n\n\n<li><strong>Preh\u013ead pod\u013ea kraj\u00edn<\/strong>, ak pred\u00e1vate do E\u00da.<\/li>\n\n\n<li><strong>Export dokladov<\/strong> vo form\u00e1te, ktor\u00fd jeho program na\u010d\u00edta.<\/li>\n\n\n<li><strong>Zoznam dobropisov<\/strong> a k nim p\u00f4vodn\u00e9 fakt\u00fary.<\/li>\n\n\n<li><strong>Prijat\u00e9 fakt\u00fary<\/strong> s odpo\u010dtom.<\/li>\n\n<\/ul>\n\n\n<p class=\"wp-block-branike-text\">Ak v\u00e1m \u00fa\u010dtovn\u00edk zad\u00e1 <strong>predkont\u00e1cie<\/strong> \u2014 teda \u0161abl\u00f3ny za\u00fa\u010dtovania \u2014 daj\u00fa sa priradi\u0165 k polo\u017ek\u00e1m cenn\u00edka a doklady potom pr\u00eddu pripraven\u00e9. Je to volite\u013en\u00e9, ale pri v\u00e4\u010d\u0161om objeme to u\u0161etr\u00ed pr\u00e1cu obom stran\u00e1m.<\/p>\n\n\n<p class=\"wp-block-branike-text\">Ak v\u00e1m \u00fa\u010dtovn\u00edk povie, \u017ee mu vo v\u00fdkaze nie\u010do nesed\u00ed, ide takmer v\u017edy o jednu z troch vec\u00ed: <strong>dobropis bez v\u00e4zby<\/strong>, <strong>doklad zaraden\u00fd do nespr\u00e1vneho obdobia<\/strong>, alebo <strong>prenos da\u0148ovej povinnosti, ktor\u00fd sa do v\u00fdkazu dostal omylom<\/strong>. Prejdite ich v tomto porad\u00ed a u\u0161etr\u00edte si h\u013eadanie.<\/p>\n\n\n<h2 class=\"wp-block-branike-heading\">Na \u010do si da\u0165 pozor<\/h2>\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>Dobropis v\u017edy navia\u017ete na p\u00f4vodn\u00fa fakt\u00faru.<\/strong> Toto je naj\u010dastej\u0161ia chyba v\u00f4bec.<\/li>\n\n\n<li><strong>Doklady nema\u017ete.<\/strong> Diera v \u010d\u00edselnom rade je pri kontrole ot\u00e1zka navy\u0161e.<\/li>\n\n\n<li><strong>Sadzby si nechajte potvrdi\u0165 \u00fa\u010dtovn\u00edkom.<\/strong> Zaradenie tovaru do zn\u00ed\u017eenej sadzby nie je v\u017edy zrejm\u00e9.<\/li>\n\n\n<li><strong>Prah pri predaji do E\u00da sledujte priebe\u017ene.<\/strong> Prekro\u010denie m\u00e1 okam\u017eit\u00fd \u00fa\u010dinok, nie od nasleduj\u00faceho mesiaca.<\/li>\n\n\n<li><strong>Elektronick\u00fa fakt\u00faru si vysk\u00fa\u0161ajte pred term\u00ednom<\/strong>, nie v decembri 2026.<\/li>\n\n\n<li><strong>V\u00fdkaz si pred podan\u00edm prejdite.<\/strong> Syst\u00e9m priprav\u00ed podklad, zodpovednos\u0165 za podanie je va\u0161a.<\/li>\n\n\n<li><strong>Zmeny sadzieb sledujte.<\/strong> Nastavenie z minul\u00e9ho roka nemus\u00ed plati\u0165.<\/li>\n\n<\/ul>\n\n\n<h2 class=\"wp-block-branike-heading\">\u010ealej<\/h2>\n\n\n<ul class=\"wp-block-list\">\n\n<li><a href=\"https:\/\/branike.com\/prirucka\/fakturacia-prehlad\/\">Faktur\u00e1cia \u2014 preh\u013ead<\/a><\/li>\n\n\n<li><a href=\"https:\/\/branike.com\/prirucka\/ako-nastavit-fakturaciu\/\">Ako nastavi\u0165 faktur\u00e1ciu<\/a><\/li>\n\n\n<li><a href=\"https:\/\/branike.com\/prirucka\/woo-oss-cezhranicna-dph\/\">Ako na to: OSS \u2014 cezhrani\u010dn\u00e1 DPH v E\u00da (WooKit)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/branike.com\/prirucka\/fakturacia-problemy\/\">\u010cast\u00e9 probl\u00e9my s fakt\u00farami<\/a><\/li>\n\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Sadzby DPH na doklade, kontroln\u00fd v\u00fdkaz vr\u00e1tane dobropisov a prenosu da\u0148ovej povinnosti, prah 10 000 \u20ac pre predaj do E\u00da a stav elektronickej faktur\u00e1cie.<\/p>\n","protected":false},"author":1,"featured_media":0,"template":"","meta":{"_bkb_access":"public","_bkb_min_tier":"basic","_bkb_teaser":"","_bkb_featured":false,"_bt_container":"","_bt_sidebar":"","_bt_show_title":"","footnotes":"","_bseo_title":"","_bseo_description":"Tento \u010dl\u00e1nok vysvet\u013euje da\u0148ov\u00fa str\u00e1nku faktur\u00e1cie. Ak nie ste platite\u013e DPH, v\u00e4\u010d\u0161ina sa v\u00e1s net\u00fdka \u2014 modul funguje aj bez DPH. DPH sadzby Modul podporuje slovens","_bseo_noindex":"","_bseo_nofollow":"","_bseo_canonical":"","_bseo_og_title":"","_bseo_og_description":"","_bseo_og_image_id":0,"_bseo_og_image_url":"","_bseo_focus_keyword":""},"kb_category":[32],"kb_tag":[],"class_list":["post-6020","kb_article","type-kb_article","status-publish","hentry","kb_category-fakturacia"],"_links":{"self":[{"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_article\/6020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_article"}],"about":[{"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/types\/kb_article"}],"author":[{"embeddable":true,"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":4,"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_article\/6020\/revisions"}],"predecessor-version":[{"id":6745,"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_article\/6020\/revisions\/6745"}],"wp:attachment":[{"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/media?parent=6020"}],"wp:term":[{"taxonomy":"kb_category","embeddable":true,"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_category?post=6020"},{"taxonomy":"kb_tag","embeddable":true,"href":"https:\/\/branike.com\/wp-json\/wp\/v2\/kb_tag?post=6020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}