Faktúra a jej náležitosti.

Faktúra sama o sebe je jednoduchým dokumentom, ale napriek tomu veľakrát sú uvedené nesprávne údaje poprípade tam vôbec nie sú.

Už sme čítali veľa článkov ako má byť správne vystavená faktúra, aké náležitosti ma obsahovať.

Veď o tom hovoria aj tieto zákony

  • zákon č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov,
  • zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov,
  • zákon č. 513/1991 Zb. Obchodný zákonník v znení neskorších predpisov

S pojmom faktúra sa stretávame len v zákone o DPH, v obchodnom zákonníku je to len obchodný dokument  a v zákonne o účtovníctve je to účtovný doklad.

Kedy sme vlastne povinný vyhotoviť faktúru? K tomu nám hovorí § 72 zákona o DPH. To sa týka hlavne platiteľov DPH, v dvoch prípadoch hovorí aj o neplatiteľov DPH. Tí sú však povinný vystaviť účtovný doklad pri predaji tovaru alebo poskytnutí služby, ktorým preukazujú dodanie tovaru alebo poskytnutie služby za ktoré požadujú úhradu. Či sa riadime podľa zákona o účtovníctve, obchodného zákona alebo zákona o DPH, každý podnikateľský subjekt je povinný číslovať faktúry. Akým spôsobom, tak to nie je upravené žiadnym zákonom. Čo je ale povinnosťou, aby faktúry boli označené, očíslované a usporiadané podľa čísel za seboou.


Platiteľ DPH podľa zákona o DPH § 73 je povinný vyhotoviť faktúru do 15 dní a to:

  • odo dňa dodania tovaru alebo služby,
  • do dňa prijatia platby pred dodaním tovaru alebo služby alebo do konca kalendárneho mesiaca, v ktorom bola platba prijatá,
  • od konca kalendárneho mesiaca, v ktorom bol dodaný tovar oslobodený od dane podľa § 43,
  • od konca kalendárneho mesiaca, v ktorom bola dodaná služba alebo prijatá platba pred dodaním služby s miestom
  • dodania podľa § 15 ods. 1 v inom členskom štáte,
  • od konca kalendárneho mesiaca, v ktorom nastala skutočnosť rozhodná pre vykonanie opravy základu dane podľa § 25 ods. 1.

Naopak neplatiteľ DPH je povinný vyhotoviť účtovný doklad bez zbytočného odkladu, pri predaji tovaru alebo poskytnutí služby.

Pretože faktúra je účtovným ako aj daňovým dokladom, musí  obsahovať podľa § 10 zákona o účtovníctve tieto údaje:

  • slovné a číselné označenie účtovného dokladu,
  • obsah účtovného prípadu a označenie jeho účastníkov,
  • peňažnú sumu alebo údaj o cene za mernú jednotku a vyjadrenie množstva,
  • dátum vyhotovenia účtovného dokladu,
  • dátum uskutočnenia účtovného prípadu, ak nie je zhodný s dátumom vyhotovenia,
  • podpisový záznam osoby (§ 32 ods. 3) zodpovednej za účtovný prípad v účtovnej jednotke a podpisový záznam osoby zodpovednej za jeho zaúčtovanie,
  • označenie účtov, na ktorých sa účtovný prípad zaúčtuje v účtovných jednotkách účtujúcich v sústave podvojného účtovníctva, ak to nevyplýva z programového vybavenia.

Podľa zákon o DPH § 74  by mala faktúra obsahovať tieto údaje:

  • meno a priezvisko zdaniteľnej osoby alebo názov zdaniteľnej osoby, adresu jej sídla, miesta podnikania, prevádzkarne, bydliska alebo adresu miesta, kde sa obvykle zdržiava, a jej identifikačné číslo pre daň, pod ktorým tovar alebo službu dodala,
  • meno a priezvisko príjemcu tovaru alebo služby alebo názov príjemcu tovaru alebo služby, adresu jeho sídla, miesta podnikania, prevádzkarne, bydliska alebo adresu miesta, kde sa obvykle zdržiava, a jeho identifikačné číslo pre daň, pod ktorým mu bol dodaný tovar alebo pod ktorým mu bola dodaná služba,
  • poradové číslo faktúry,
  • dátum, keď bol tovar alebo služba dodaná, alebo dátum, keď bola platba prijatá, ak tento dátum možno určiť a ak sa odlišuje od dátumu vyhotovenia faktúry,
  • dátum vyhotovenia faktúry,
  • množstvo a druh dodaného tovaru alebo rozsah a druh dodanej služby,
  • základ dane pre každú sadzbu dane, jednotkovú cenu bez dane a zľavy a rabaty, ak nie sú obsiahnuté v jednotkovej cene,
  • uplatnenú sadzbu dane alebo oslobodenie od dane; pri oslobodení od dane sa uvedie odkaz na ustanovenie tohto zákona alebo smernice Rady 2006/112/ES z 28. novembra 2006 o spoločnom systéme dane z pridanej hodnoty v platnom znení alebo slovná informácia “dodanie je oslobodené od dane”, výšku dane spolu v eurách, ktorá sa má zaplatiť, okrem výšky dane uplatnenej podľa osobitnej úpravy v § 66,
  • slovnú informáciu “vyhotovenie faktúry odberateľom”, ak odberateľ, ktorý je príjemcom tovaru alebo služby, vyhotovuje faktúru podľa § 72 ods. 4 ods. 5,
  • slovnú informáciu “prenesenie daňovej povinnosti”, ak osobou povinnou platiť daň je príjemca tovaru alebo služby,
  • údaje o dodanom novom dopravnom prostriedku podľa § 11 ods. 12,
  • slovnú informáciu “úprava zdaňovania prirážky – cestovné kancelárie”, ak sa uplatní osobitná úprava podľa § 65,
  • slovnú informáciu “úprava zdaňovania prirážky – použitý tovar”, “úprava zdaňovania prirážky – umelecké diela” alebo “úprava zdaňovania prirážky – zberateľské predmety a starožitnosti”, a to v závislosti od tovaru, pri ktorom sa uplatní osobitná úprava podľa § 66,
  • meno a priezvisko alebo názov daňového zástupcu podľa § 69a alebo § 69aa, adresu jeho sídla alebo bydliska a jeho osobitné identifikačné číslo pre daň, ak zahraničná osoba je zastúpená daňovým zástupcom podľa § 69a alebo § 69aa
  • obchodné meno, sídlo a miesto podnikania,
  • právnu formu právnickej osoby,
  • identifikačné číslo, ak je pridelené,
  • označenie registra, ktorý podnikateľa zapísal (napr. Obchodný register),
  • číslo zápisu do registra, v ktorom je podnikateľ zapísaný.

Formu úhrady si každý podnikateľský subjekt zvolí podľa vlastného uváženia a podľa dohody so zákazníkom, alebo odberateľom. Dátum splatnosti faktúry je určený zmluvne alebo podľa obchodného zákonníka § 340 a § 340a. Splatnosť faktúry za dodanie tovaru alebo poskytnutia služby nesmie presiahnuť 60 dní odo dňa doručenia faktúry môže však byť za určitých podmienok predĺžená, a to v prípade, ak dlhšia splatnosť nie je v nepomere k právam a povinnostiam dodávateľa, ktoré preňho vyplývajú zo zmluvy.

Povinnosť pečiatky a podpisu na zmluve nie je povinnou záležitosťou, pokiaľ to nie je zapísané v ORSR v časti konanie v mene spoločnosti.

Ako vždy doporučujem osloviť v tejto veci odborníkov, ktorí vám vystavia faktúry alebo iné doklady. V opačnom prípade doklad nemusí mať správne náležitosti a nemusí byť akcetovaný ako aj uhradený a to nie je cieľom podnikania. Vyberte si správneho odborníka, ktorý vám pomôže s vašim podnikaním, odbremení vás od určitej administratívy a tak sa vy viete naplno venovať svojmu podnikaniu.

HOW DO YOU START DOING BUSINESS IN SLOVAKIA?

Do you have a business idea and don‘t know which option to choose, either sole proprietorship or limited liability company (Ltd.)? It is a really difficult decision – each option has its advantages and disadvantages.

 

We are going to discuss in short the advantages and disadvantages of the most common types of doing business. First of all it is necessary to bear in mind that entrepreneurship brings you more freedom, higher professional fulfillment and financial independence but it needs to be aware of even bigger responsibility as well. Responsibility not only for yourself but also for your company, clients, the service you offer and in case you decide to employ people for them as well.

 

Before you start doing business itself, you should be familiar with Slovak law and legislation. You don‘t have to worry – it is not necessary to know everything very detailed as an accountant or lawyer, you should know just general information. The basic knowledge of general information will help you to be prepared for every negotiation and trap that might occur while doing business and to have and idea of what is your accountant and lawyer talking about. It will help you to know the different offices, your rights and obligations. Why do I have to know the general information? First of all, you should realize that YOU and only you are the responsible one for managing a company or for yourself as self-employed, only YOU and nobody else.

 

A popular form of doing business is a company (s.r.o. / Ltd.). This form is suitable for those who decide to do business through a legal entity or if they are a group of people who would like to do business together. If you don‘t have any experience with establishing a company, we advise you to use the services of the consultancy companies that might help you with it – you will save time and money. Establishing a company from the signing of contracts at the notary to the registration of the company in the Commercial Register takes about 30 days if everything is okay. For those who are hurrying, there is a possibility to buy ReadyMade, a ready-made ready-to-sell company with no history and you can start doing business within a few days. However, here you have to be careful who you buy it from. The affiliate can be a person from anywhere in the world without the necessity to dispose of Slovak citizenship. In the case of a managing partner, the situation is a little bit different – it is necessary to have a residence permit if you are not a citizen of the European Union or of OECD countries.

 

From the establishment to the registration of the company (s.r.o./Ltd.), the following steps are required:

  • to prepare the founding documents
  • to determine the main seat of the organization
  • to prove of non-indebtedness to the Tax Office and the Social Insurance Institution according to the new regulation from 09/2018 only if you are a debtor
  • to choose a business activity and to obtain a trading license
  • integrity of founders
  • to pay-up of the capital
  • to apply for entry into the Commercial Register
  • payment of the registration fee
  • registration at the Tax Office and getting the identification number (DIČ)
  • if necessary, registration for another identification number for VAT (IČ DPH)
  • selection of a suitable accountant

 

The company is established on the day of entry into the Commercial Register.

 

Establishment of sole proprietorship (SZČO) is one of the most popular forms of business in Slovakia. Establishment of sole proprietorship for Slovak citizens or citizens with permanent residence in Slovakia or in the EU and the OECD is simple. The situation is more complicated and a bit more expensive for citizens who only have a temporary residence permit – then there is a duty to register themselves to the Commercial Register.

 

For the establishment of sole proprietorship of Slovak citizens or citizens of EU and OECD, it is necessary:

  • To fill in the application
  • To choose a type of sole proprietorship activity
  • Submission of authorization to use the property/place of business
  • Integrity
  • To pay an administration fee

 

After receiving the application, the Trading Licensing Office will issue a trading license within ca. 3 days and you can start doing business. Of course, it is necessary to think about the announcement of the start of the business to the tax office and to get the VAT number and to announce it as well to the  Social Insurance Institute and the Health Insurance Institute.

 

For the establishment of sole proprietorship of foreign citizens, it is necessary:

  1. To determine which kind of business you are going to provide in Slovakia, you can:
  • an establishment of a foreign entity‘s business if you have already worked in the place of your permanent residence on the same subject of business
  • a foreign person‘s business if you are not an entrepreneur in the place of your permanent residence or in Slovakia you intend to do business in another business subject.

 

  1. You need to follow there steps:
  • To submit a completed application
  • To choose a business type
  • In case you don‘t have a residence permit, it is necessary to provide a objects clause, consent and statement of the responsible representative (if the responsible representative is appointed). If you still don‘t have a residence permit (temporary or permanent) in Slovakia when you apply for a trade mark, or if you don‘t meet the special conditions for running a sole proprietorship, you have to appoint a responsible representative.
  • Submission of the right to use the property/place of business – it is evidenced either by a letter of ownership/statement of the property certificate (if you are the owner of the property) or by the lease agreement, if you do business in the rented premises or by the written permission of the landlord to run a sole proprietorship there.
  • By submitting an extract of criminal records from home country or from country where you have been resident for more than 6 months during last 5 years.
  • Passport or residence permit.
  • To pay the administration fee.

 

These two forms of business are the most used in Slovakia. We can see one major difference between them in case of termination of the business. In case of s.r.o. / Ltd. It is necessary to liquidate the company by a lawyer or a special company dealing with it, meanwhile the sole proprietorship can be terminated by notifying the Trade Licensing Office on the day when you end your business. This does not apply to foreign citizens who were required to register themselves into the Commercial Register. In both cases, you should have balanced your liabilities and receivables if possible.

 

We also know other forms of business, including:

  • Joint Stock Company (a.s.)
  • Limited Partnership
  • General Partnership
  • Cooperative
  • Association
  • Organizational unit
  • other form

 

If you don‘t have any experience, we recommend you to visit a lawyer or a company that is focusing on setting up different forms of business. Our recommendation: www.mkms.sk

TAXES IN SLOVAKIA

Taxes. Everybody has a respect toward this word. However, once you are acknowledged for WHAT you need to pay taxes for and WHEN to pay them, life can get easier. First, let´s speak about WHO needs to pay them. In the case of a permanent or long-term stay of foreign taxpayers, he/she must legally recognize income from sources in Slovakia as well as the revenues that come from abroad. Residents of the Slovak Republic, which own a permanent establishment or its employees that employ more than 180 days have obligation to file a tax return. It is possible to enable the tax authorities adjust the tax base, but only in case if Slovakia has concluded an agreement for the avoidance of double taxation with the country of non-resident of the Slovak Republic.

If you want to schedule a personal meeting/call with English speaking tax experts in Bratislava contact: www.mkms.sk

Now, let´s turn our attention to TYPES of taxes in Slovakia. There are 6 types of taxes – 1. Income tax FO (fyzických osôb – individuals) and PO (právnických osôb – legal entities), 2. Tax on income from the sale of real estate, 3. Tax on income from rental property, 4. Value Added Tax (VAT), 5. Motor vehicle tax, 6. Local taxes
The PERIOD for filing the tax return for the year 2016 shall be submitted within three months following the end of the tax period (until 31.3.2017). In this period the obligation is to pay the tax. It is possible to request an extension of the deadline for filing the tax return, for a maximum of three full calendar months. Income tax is governed by the law of Income Tax and concerns every citizen for the calendar year who had taxable income above a certain ceiling – , where the 2016 rule is that for the year 2015 amounted to taxable income exceeding € 1,901.67. The income tax rate is for individuals and for different legal entities.

taxes-2

  1. Income tax FO (fyzických osôb – individuals) and PO (právnických osôb – legal entities).

Income tax FO refers to any citizen who has a business or not. To a greater extent, it is a tax of entrepreneurs (self-employed traders). Corporate income tax relates to companies such as Ltd., Inc., or associations of individuals or legal persons, budgetary and subsidized organizations, or even non-profit organizations
The income tax rate of FO: a) the basic rate of income tax is 19%, which applies to income not exceeding 176.8 times the subsistence level, b) increase in the rate of income tax is 25% of that rate with revenues that exceed 176.8 times the subsistence level.
The tax rate on income of PO: a) The tax rate in 2017 for the year 2016 for all entities united amounting to 22% b) In the case PO is necessary to count on the license, in case the company does not profit higher than the said license. This should be done in the short term change. • In case the PO is not subject to VAT, then the amount of € 480 tax license • If, after VAT payer’s turnover up to € 500,000, the amount of tax license is € 960 • But if you achieved a turnover of more than € 500,000, then the amount of the tax to € 2,880 licenses, regardless of whether or not subject to VAT.

  1. Tax on income from the sale of real estate

The amount of tax from the sale of real estate (house, apartment or building land) is at 19%, is a tax on the difference between the amount of income from the sale of property and enforcement expenditure. Exemption from income tax on the sale of real estate in case of: a) from the sale of the property if it has been more than five years from the date of acquisition, b) on disposal of property acquired by inheritance in the direct line or one of the spouses, if noticed later than five years from the date of acquisition, c) from the sale of real estate assets in the trading, after the expiry of five years from the disposal of business assets, d) other cases provided by law.

3.      Tax on income from rental propertyIncome tax will also apply in the case of rental properties. In case the sum of taxable income for the calendar year does not exceed the sum of € 500 then the taxpayer is not required to file a declaration for income, otherwise the obligation remains. In the case of income from rental real estate is obliged to register with the local authority.

4.      Value added taxAdditional taxes on Slovak include the value-added tax, VAT at a glance alleged by the Law on Value Added Tax, applied to goods and services. At present we know two VAT rates, depending on what goods in question. VAT directly affects businesses and indirectly all other persons because it is already included in almost every price of all goods and services.

5.       Motor vehicle tax The law of taxes from motor vehicles talks about taxes on motor vehicles. This law applies in particular to businesses. This law governing tax on motor vehicles includes: cars, motorcycles, motorbikes, buses, trucks and other motor vehicles. The tax base is determined depending on engine capacity in cm3, where in electric vehicles according to engine power in kW and in commercial vehicles according to their maximum weight and total weight in tons and number of axles by car documents. The tax rate is determined each year by the Annex to the Act.

    6.    Local taxesLocal taxes are determined by the Law on local taxes. Taxpayers are residents of a particular town or city, eventually citizens who visit the place. The amount of tax is determined by each municipality individually, and in the case of Kosice and Bratislava respective city district, which is determined each year by the first day of the calendar year following the last day of the calendar year. In addition to local taxes self-government has the right to and impose and collect local taxes, such as fees or possibly for other general municipal services.Local taxes include the following taxes:• property tax,• dog tax,• tax on accommodation,• tax on use of public space,• tax on gaming machine,• tax on vending machines,• tax for entry and parking of motor vehicles in historical part of the city,• tax on nuclear facility.

If you want to schedule a personal meeting/call with English speaking tax experts in Bratislava contact: www.mkms.sk