{"id":16157,"date":"2026-10-08T10:15:00","date_gmt":"2026-10-08T10:15:00","guid":{"rendered":"https:\/\/www.accountingslovakia.sk\/blog\/e-szamlazas-szlovakia-2027\/"},"modified":"2026-10-31T21:02:57","modified_gmt":"2026-10-31T21:02:57","slug":"e-szamlazas-szlovakia-2027","status":"publish","type":"post","link":"https:\/\/www.accountingslovakia.sk\/hu\/blog\/e-szamlazas-szlovakia-2027\/","title":{"rendered":"K\u00f6telez\u0151 e-sz\u00e1ml\u00e1z\u00e1s Szlov\u00e1ki\u00e1ban 2027-t\u0151l: mi a teend\u0151?"},"content":{"rendered":"<h2>R\u00f6viden<\/h2>\n<p>Szlov\u00e1ki\u00e1ban 2027. janu\u00e1r 1-j\u00e9t\u0151l a belf\u00f6ldi c\u00e9gek k\u00f6z\u00f6tti sz\u00e1ml\u00e1kat struktur\u00e1lt elektronikus form\u00e1ban, a Peppol h\u00e1l\u00f3zaton kereszt\u00fcl kell ki\u00e1ll\u00edtani \u00e9s fogadni. A sz\u00e1mla adatai k\u00f6zben az ad\u00f3hat\u00f3s\u00e1ghoz (Finan\u010dn\u00e1 spr\u00e1va) is eljutnak. A PDF-sz\u00e1mla e-mailben a c\u00e9gek k\u00f6z\u00f6tt m\u00e1r nem lesz elfogadhat\u00f3. A szab\u00e1lyt a 385\/2025. sz. t\u00f6rv\u00e9ny vezette be a szlov\u00e1k \u00c1FA-t\u00f6rv\u00e9nybe.<\/p>\n<h2>Kit \u00e9rint?<\/h2>\n<ul>\n<li><strong>Sz\u00e1mla kiad\u00e1sa:<\/strong> minden Szlov\u00e1ki\u00e1ban \u00c1FA-regisztr\u00e1lt c\u00e9g \u00e9s v\u00e1llalkoz\u00f3, ha belf\u00f6ldi c\u00e9gnek vagy \u00e1llami szervnek sz\u00e1ml\u00e1z.<\/li>\n<li><strong>Sz\u00e1mla fogad\u00e1sa:<\/strong> minden szlov\u00e1k ad\u00f3alany, az \u00c1FA-regisztr\u00e1ci\u00f3 n\u00e9lk\u00fcli s.r.o.-k \u00e9s egy\u00e9ni v\u00e1llalkoz\u00f3k is. Nekik is tudniuk kell e-sz\u00e1ml\u00e1t fogadni.<\/li>\n<li><strong>Egyel\u0151re nem \u00e9rinti:<\/strong> a mag\u00e1nszem\u00e9lyeknek kiadott sz\u00e1ml\u00e1kat (B2C), valamint azokat a k\u00fclf\u00f6ldi c\u00e9geket, amelyek csak \u00c1FA-c\u00e9lb\u00f3l regisztr\u00e1ltak Szlov\u00e1ki\u00e1ban, \u00e9s nincs itt telephely\u00fck.<\/li>\n<li><strong>K\u00e9s\u0151bb:<\/strong> 2030. j\u00falius 1-j\u00e9t\u0151l a k\u00f6telezetts\u00e9g az EU-n bel\u00fcli, hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00fcgyletekre is kiterjed.<\/li>\n<\/ul>\n<p>Ha teh\u00e1t szlov\u00e1k s.r.o.-t m\u0171k\u00f6dtetsz, a c\u00e9gedet szinte biztosan \u00e9rinti, legal\u00e1bb a sz\u00e1ml\u00e1k fogad\u00e1sa miatt.<\/p>\n<h2>Mi v\u00e1ltozik a gyakorlatban?<\/h2>\n<ol>\n<li><strong>Szolg\u00e1ltat\u00f3 kell.<\/strong> Az e-sz\u00e1ml\u00e1kat egy, a p\u00e9nz\u00fcgyi hivatal \u00e1ltal enged\u00e9lyezett Peppol-szolg\u00e1ltat\u00f3n (\u00fan. \u201edigit\u00e1lis post\u00e1son\u201d) kereszt\u00fcl kell k\u00fcldeni \u00e9s fogadni. Ez lehet a sz\u00e1ml\u00e1z\u00f3programod be\u00e9p\u00edtett funkci\u00f3ja, egy webes fel\u00fclet vagy mobilalkalmaz\u00e1s.<\/li>\n<li><strong>\u00daj form\u00e1tum.<\/strong> A sz\u00e1mla nem k\u00e9p vagy PDF, hanem g\u00e9ppel olvashat\u00f3 adatcsomag (Peppol BIS, EN 16931 szabv\u00e1ny).<\/li>\n<li><strong>Adatk\u00fcld\u00e9s a hat\u00f3s\u00e1gnak.<\/strong> A sz\u00e1mla adatai szinte val\u00f3s id\u0151ben az ad\u00f3hat\u00f3s\u00e1ghoz ker\u00fclnek. A hib\u00e1k \u00e9s elt\u00e9r\u00e9sek \u00edgy sokkal gyorsabban kider\u00fclnek.<\/li>\n<li><strong>Archiv\u00e1l\u00e1s.<\/strong> Az e-sz\u00e1ml\u00e1kat eredeti, elektronikus form\u00e1ban kell meg\u0151rizni.<\/li>\n<\/ol>\n<h2>Mi t\u00f6rt\u00e9nik, ha nem k\u00e9sz\u00fcl fel a c\u00e9g?<\/h2>\n<p>A KPMG \u00f6sszefoglal\u00f3ja szerint a tervezett b\u00edrs\u00e1g egy mulaszt\u00e1s\u00e9rt ak\u00e1r 10 000 eur\u00f3, ism\u00e9telt mulaszt\u00e1sn\u00e1l ak\u00e1r 100 000 eur\u00f3 lehet. Enn\u00e9l is fontosabb: ha a sz\u00e1mla nem felel meg az el\u0151\u00edr\u00e1soknak, a vev\u0151 elvesz\u00edtheti az \u00c1FA-levon\u00e1s jog\u00e1t. A partnereid ez\u00e9rt janu\u00e1rt\u00f3l val\u00f3sz\u00edn\u0171leg csak szab\u00e1lyos e-sz\u00e1ml\u00e1t fognak elfogadni.<\/p>\n<h2>Teend\u0151lista decemberig<\/h2>\n<ul class=\"as-checklist\">\n<li>N\u00e9zd meg, hogy a jelenlegi sz\u00e1ml\u00e1z\u00f3programod t\u00e1mogatja-e a Peppol e-sz\u00e1ml\u00e1t.<\/li>\n<li>V\u00e1lassz enged\u00e9lyezett szolg\u00e1ltat\u00f3t, \u00e9s regisztr\u00e1lj n\u00e1la.<\/li>\n<li>Ellen\u0151rizd a partnereid ad\u00f3sz\u00e1m\u00e1t (DI\u010c, I\u010c DPH) a t\u00f6rzsadatokban.<\/li>\n<li>Egyeztesd a k\u00f6nyvel\u0151ddel, hogyan jutnak el hozz\u00e1 a be\u00e9rkez\u0151 \u00e9s kimen\u0151 e-sz\u00e1ml\u00e1k.<\/li>\n<li>K\u00fcldj pr\u00f3basz\u00e1ml\u00e1t m\u00e9g decemberben, hogy janu\u00e1rban ne \u00e1lljon meg a sz\u00e1ml\u00e1z\u00e1s.<\/li>\n<\/ul>\n<h2>Hogyan seg\u00edt\u00fcnk?<\/h2>\n<p>A <a href=\"https:\/\/www.accountingslovakia.sk\/hu\/digitalis-konyveles\/\">digit\u00e1lis k\u00f6nyvel\u00e9s<\/a> keret\u00e9ben seg\u00edt\u00fcnk kiv\u00e1lasztani \u00e9s be\u00e1ll\u00edtani a c\u00e9gedhez ill\u0151 e-sz\u00e1ml\u00e1z\u00e1si megold\u00e1st, \u00e9s janu\u00e1rt\u00f3l ugyanabban a digit\u00e1lis rendszerben k\u00f6nyvelj\u00fck a sz\u00e1ml\u00e1idat. Ha \u00fagyis k\u00f6nyvel\u0151v\u00e1lt\u00e1son gondolkodsz, olvasd el, <a href=\"https:\/\/www.accountingslovakia.sk\/hu\/blog\/miert-most-erdemes-konyvelot-valtani\/\">mi\u00e9rt \u00e9ppen az \u00e9v v\u00e9ge a legjobb id\u0151pont r\u00e1<\/a>.<\/p>\n<div class=\"as-cta\"><strong>K\u00e9rd\u00e9sed van az e-sz\u00e1ml\u00e1z\u00e1ssal kapcsolatban?<\/strong> <a href=\"https:\/\/www.accountingslovakia.sk\/hu\/kapcsolat\/\">Foglalj ingyenes konzult\u00e1ci\u00f3t<\/a>, \u00e9s magyarul v\u00e9gigvessz\u00fck, mire van sz\u00fcks\u00e9ge a c\u00e9gednek.<\/div>\n<p class=\"as-source\"><em>Forr\u00e1sok: <a href=\"https:\/\/www.financnasprava.sk\/en\/businesses\/taxes-businesses\/value-added-tax\/e-invoicing\">Finan\u010dn\u00e1 spr\u00e1va \u2013 eInvoicing<\/a>, <a href=\"https:\/\/www.info-efaktura.sk\/\">info-efaktura.sk<\/a>, <a href=\"https:\/\/kpmg.com\/hu\/en\/insights\/2026\/04\/taxalert-2026-04-30.html\">KPMG Tax Alert, 2026. 04. 30.<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2027. janu\u00e1r 1-j\u00e9t\u0151l Szlov\u00e1ki\u00e1ban k\u00f6telez\u0151 a Peppol e-sz\u00e1mla. Kit \u00e9rint, mi v\u00e1ltozik, \u00e9s mit kell elint\u00e9zni m\u00e9g decemberben?<\/p>\n","protected":false},"author":7,"featured_media":13334,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[146],"tags":[],"class_list":["post-16157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-hu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K\u00f6telez\u0151 e-sz\u00e1ml\u00e1z\u00e1s Szlov\u00e1ki\u00e1ban 2027-t\u0151l: mi a teend\u0151? - Accounting Slovakia<\/title>\n<meta name=\"description\" content=\"2027. janu\u00e1r 1-j\u00e9t\u0151l Szlov\u00e1ki\u00e1ban k\u00f6telez\u0151 a Peppol e-sz\u00e1mla. Kit \u00e9rint, mi v\u00e1ltozik, \u00e9s mit kell elint\u00e9zni m\u00e9g decemberben?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountingslovakia.sk\/hu\/blog\/e-szamlazas-szlovakia-2027\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00f6telez\u0151 e-sz\u00e1ml\u00e1z\u00e1s Szlov\u00e1ki\u00e1ban 2027-t\u0151l: mi a teend\u0151? - Accounting Slovakia\" \/>\n<meta property=\"og:description\" content=\"2027. janu\u00e1r 1-j\u00e9t\u0151l Szlov\u00e1ki\u00e1ban k\u00f6telez\u0151 a Peppol e-sz\u00e1mla. 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