{"id":9781,"date":"2026-03-11T06:29:45","date_gmt":"2026-03-11T06:29:45","guid":{"rendered":"https:\/\/global-business-recruiting.de\/?page_id=9781"},"modified":"2026-03-29T12:44:02","modified_gmt":"2026-03-29T12:44:02","slug":"spravna-fakturace-pracovnich-smluv","status":"publish","type":"page","link":"https:\/\/global-business-recruiting.de\/cs\/wissen\/werkvertraege-richtig-abrechnen\/","title":{"rendered":"Spr\u00e1vn\u00e1 fakturace smluv o d\u00edlo"},"content":{"rendered":"<section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Pokud pr\u00e1ce prov\u00e1d\u00ed extern\u00ed spole\u010dnost na z\u00e1klad\u011b smlouvy o d\u00edlo a pracovn\u00ed smlouv\u011b, vyvst\u00e1v\u00e1 ot\u00e1zka, jak\u00fdm zp\u016fsobem dodavatel poskytnut\u00e9 slu\u017eby fakturuje. Mimo jin\u00e9 je mo\u017en\u00e1 fakturace na z\u00e1klad\u011b hodinov\u00e9 mzdy. Jak\u00e9 doklady m\u016f\u017ee objednatel p\u0159i tomto modelu fakturace po\u017eadovat?<\/p>\n<h2>Mo\u017en\u00e9 modely \u00fa\u010dtov\u00e1n\u00ed smluv o d\u00edlo<\/h2>\n<p>Pro fakturaci smluv o d\u00edlo lze v z\u00e1sad\u011b uva\u017eovat o n\u00e1sleduj\u00edc\u00edch modelech:<\/p>\n<ul>\n<li>Jednotkov\u00e1 cena<\/li>\n<li>Cena all-inclusive<\/li>\n<li>Hodinov\u00e1 mzda<\/li>\n<\/ul>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed podle<span>\u00a0<\/span><strong>Jednotkov\u00e1 cena<\/strong><span>\u00a0<\/span>jsou uvedeny polo\u017eky pot\u0159ebn\u00e9 pro spln\u011bn\u00ed smlouvy o d\u00edlo a slu\u017eb\u00e1ch a pro ka\u017edou polo\u017eku je stanovena konkr\u00e9tn\u00ed cena. P\u0159\u00edpadn\u011b je mo\u017en\u00e9, aby se smluvn\u00ed strany dohodly na.<span>\u00a0<\/span><strong>Pevn\u00e1 cena nebo cena all-inclusive<\/strong><span>\u00a0<\/span>za celou sjednanou slu\u017ebu. P\u0159i fakturaci na<span>\u00a0<\/span><strong>Hodinov\u00e1 mzda<\/strong><span>\u00a0<\/span>je dohodnuta hodinov\u00e1 sazba a slu\u017eba je odm\u011b\u0148ov\u00e1na podle odpracovan\u00fdch hodin.<\/p>\n<h2>Hodinov\u00e1 mzda: Co mus\u00ed dodavatel dolo\u017eit?<\/h2>\n<p>P\u0159i fakturaci na z\u00e1klad\u011b hodinov\u00e9 mzdy m\u00e1 dodavatel relativn\u011b n\u00edzk\u00e9 ekonomick\u00e9 riziko. Tato varianta v\u0161ak vy\u017eaduje vy\u0161\u0161\u00ed n\u00e1roky na dokumentaci. Je tomu tak proto, \u017ee p\u0159i fakturaci na z\u00e1klad\u011b hodinov\u00e9 mzdy mus\u00ed zhotovitel<span>\u00a0<\/span><strong>Seznam pracovn\u00ed doby<\/strong>, abyste to pozd\u011bji mohli klientovi prok\u00e1zat.<\/p>\n<p>Pokud jde o ot\u00e1zku, jak p\u0159esn\u011b mus\u00ed zhotovitel dokl\u00e1dat svou pr\u00e1ci za hodinovou mzdu, lze se \u0159\u00eddit rozsudkem Spolkov\u00e9ho soudn\u00edho dvora z roku 2023 (BGH, rozhodnut\u00ed ze dne 1. 2. 2023, sp. zn. VII ZR 882\/21). BGH zm\u00edrnil povinnost zhotovitel\u016f dokl\u00e1dat hodinov\u011b placenou pr\u00e1ci.<\/p>\n<p>Podle rozsudku mus\u00ed zhotovitel v p\u0159\u00edpad\u011b hodinov\u011b placen\u00e9 pr\u00e1ce (pouze) uv\u00e9st, kolik hodin bylo vynalo\u017eeno na poskytnut\u00ed smluvn\u00edch slu\u017eeb a jak\u00e9 hodinov\u00e9 sazby za vynalo\u017een\u00e9 hodiny \u00fa\u010dtuje.<\/p>\n<p>Na druhou stranu nen\u00ed zpravidla nutn\u00e9, aby zhotovitel p\u0159i\u0159azoval fakturovan\u00e9 pracovn\u00ed hodiny k jednotliv\u00fdm \u010dinnostem, aby je mohl objednateli dolo\u017eit. Rovn\u011b\u017e nemus\u00ed nutn\u011b rozd\u011blovat odpracovan\u00e9 hodiny na \u010dasov\u00e9 \u00faseky. Podrobn\u00fd rozpis odpracovan\u00fdch hodin a jejich p\u0159i\u0159azen\u00ed k jednotliv\u00fdm \u010dinnostem je vy\u017eadov\u00e1n pouze tehdy, pokud se na tom smluvn\u00ed strany v\u00fdslovn\u011b dohodly.<\/p>\n<p><strong>Upozorn\u011bn\u00ed:<\/strong><span>\u00a0<\/span>V souladu s \u00a7 15 odst. 3 VOB\/B se dal\u0161\u00ed povinnosti prokazov\u00e1n\u00ed vztahuj\u00ed na hodinov\u011b placenou pr\u00e1ci v souvislosti s prov\u00e1d\u011bn\u00edm stavebn\u00edch prac\u00ed.<\/p>\n<h2>Co plat\u00ed v p\u0159\u00edpad\u011b, \u017ee nebyla dohodnuta \u017e\u00e1dn\u00e1 odm\u011bna?<\/h2>\n<div>\n<p>Smlouva o d\u00edlo je obecn\u011b platn\u00e1, i kdy\u017e nen\u00ed dohodnuta odm\u011bna. V takov\u00e9m p\u0159\u00edpad\u011b se pou\u017eije \u00a7 632 odst. 1 BGB. Podle n\u011bj se m\u00e1 za to, \u017ee odm\u011bna byla sjedn\u00e1na konkludentn\u011b, pokud lze za dan\u00fdch okolnost\u00ed o\u010dek\u00e1vat, \u017ee d\u00edlo bude vytvo\u0159eno pouze za odm\u011bnu. Nen\u00ed-li v\u00fd\u0161e odm\u011bny ur\u010dena, m\u00e1 se za to, \u017ee byla sjedn\u00e1na \u201eobvykl\u00e1 odm\u011bna\u201c podle \u00a7 632 odst. 2 BGB.<\/p>\n<p><strong>Tip:<\/strong><span>\u00a0<\/span>P\u0159i uzav\u00edr\u00e1n\u00ed smlouvy o d\u00edlo a pracovn\u00ed smlouv\u011b by se zhotovitel\u00e9 a objednatel\u00e9 m\u011bli co nejjasn\u011bji dohodnout na odm\u011bn\u011b. T\u00edmto zp\u016fsobem mohou p\u0159edej\u00edt spor\u016fm o to, jak\u00e1 je obvykl\u00e1 odm\u011bna za pracovn\u00ed slu\u017ebu.<\/div>\n<p>Ve sv\u00e9m rozsudku BGH zm\u00edrnil povinnost dodavatel\u016f p\u0159edkl\u00e1dat d\u016fkazy v p\u0159\u00edpad\u011b hodinov\u011b placen\u00e9 pr\u00e1ce. Nicm\u00e9n\u011b dokumentace, kter\u00e1 jde nad r\u00e1mec po\u017eadavk\u016f judikatury, nem\u016f\u017ee b\u00fdt na \u0161kodu. Obecn\u011b plat\u00ed, \u017ee smlouva o d\u00edlo a pracovn\u00ed smlouva by m\u011bla obsahovat co nejp\u0159esn\u011bj\u0161\u00ed ujedn\u00e1n\u00ed o odm\u011bn\u011b. D\u00edky tomu se m\u016f\u017eete hned na za\u010d\u00e1tku vyhnout spor\u016fm s nejist\u00fdm v\u00fdsledkem.<\/p>\n<h2>Smlouvy o d\u00edlo a pracovn\u00ed s\u00edle s v\u00fdchodoevropsk\u00fdmi subdodavateli<\/h2>\n<p>Hled\u00e1te partnera pro zpracov\u00e1n\u00ed objedn\u00e1vky<span>\u00a0<\/span><a href=\"https:\/\/global-business-recruiting.de\/cs\/znat\/pronajem-pracovni-sily-vs-subdodavky\/\">Subdodavatel\u00e9<\/a>? Jako mezin\u00e1rodn\u00ed poskytovatel person\u00e1ln\u00edch slu\u017eeb a zku\u0161en\u00fd partner v\u00e1s m\u016f\u017eeme podpo\u0159it p\u0159i uzav\u00edr\u00e1n\u00ed smluv o d\u00edlo a pracovn\u00edch smluv se zahrani\u010dn\u00edmi subdodavateli v souladu s pr\u00e1vn\u00edmi p\u0159edpisy.<\/p>\n<p>Propojujeme n\u011bmeck\u00e9 firmy s firmami v zem\u00edch EU a v\u00fdchodn\u00ed Evropy. M\u00e1te probl\u00e9my s person\u00e1lem, velkou zak\u00e1zku, ale nem\u00e1te dostatek zam\u011bstnanc\u016f? Pak vyu\u017eijte na\u0161e person\u00e1ln\u00ed slu\u017eby - spolupracujeme s mnoha odpov\u00eddaj\u00edc\u00edmi partnersk\u00fdmi firmami v Polsku, \u010cesk\u00e9 republice, na Slovensku a v Ma\u010farsku a m\u016f\u017eeme v\u00e1m vypracovat vhodnou nab\u00eddku.<\/p>\n<h3>Smlouvy o d\u00edlo a pracovn\u00ed smlouvy v souladu s pr\u00e1vn\u00edmi p\u0159edpisy - na\u0161e slu\u017eby pro v\u00e1s<\/h3>\n<p>Jako mezin\u00e1rodn\u00ed poskytovatel person\u00e1ln\u00edch slu\u017eeb nab\u00edz\u00edme podporu p\u0159i vypracov\u00e1v\u00e1n\u00ed smluv o d\u00edlo a pracovn\u00edch smluv. Jsme velmi dob\u0159e obezn\u00e1meni s velk\u00fdm mno\u017estv\u00edm pr\u00e1vn\u00edch p\u0159edpis\u016f v partnersk\u00fdch zem\u00edch a m\u016f\u017eeme v\u00e1m poradit s pr\u00e1vn\u011b bezpe\u010dn\u00fdm a jasn\u011b definovan\u00fdm vypracov\u00e1n\u00edm smluv o d\u00edlo a pracovn\u00edch smluv. Na\u0161e slu\u017eby:<\/p>\n<ul>\n<li>Poradenstv\u00ed ohledn\u011b typu smlouvy<\/li>\n<li>Anal\u00fdza pot\u0159eb<\/li>\n<li>V\u00fdvoj struktury smlouvy<\/li>\n<li>Mezin\u00e1rodn\u00ed pr\u00e1vo a dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f<\/li>\n<li>Um\u00edst\u011bn\u00ed person\u00e1lu<\/li>\n<li>\u0158\u00edzen\u00ed rizik<\/li>\n<li>A\u00dcG a m\u00edstn\u00ed p\u0159edpisy<\/li>\n<\/ul>\n<hr \/>\n<h2>\u010casto kladen\u00e9 ot\u00e1zky t\u00fdkaj\u00edc\u00ed se fakturace na z\u00e1klad\u011b smlouvy o d\u00edlo<\/h2>\n<\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"w-tabs style_default switch_click accordion type_togglable has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"veda\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-veda\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Kter\u00fd model fakturace je nejb\u011b\u017en\u011bj\u0161\u00ed u smlouvy o d\u00edlo?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-veda\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Ve stavebnictv\u00ed a u jasn\u011b definovateln\u00fdch slu\u017eeb je nejb\u011b\u017en\u011bj\u0161\u00ed pau\u0161\u00e1ln\u00ed cena, proto\u017ee nab\u00edz\u00ed jistotu pl\u00e1nov\u00e1n\u00ed pro ob\u011b strany. U obt\u00ed\u017en\u011b p\u0159edv\u00eddateln\u00fdch prac\u00ed se \u010dasto vol\u00ed hodinov\u00e1 sazba, zat\u00edmco u rozs\u00e1hlej\u0161\u00edch projekt\u016f se pou\u017e\u00edv\u00e1 jednotkov\u00e1 cena.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"afd7\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-afd7\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Co mus\u00ed dodavatel prok\u00e1zat p\u0159i fakturaci hodinov\u00e9 mzdy?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-afd7\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Podle rozsudku BGH ze dne 1. \u00fanora 2023 (v\u011bc \u010d. VII ZR 882\/21) sta\u010d\u00ed uv\u00e9st celkov\u00fd po\u010det hodin a hodinovou sazbu. Rozd\u011blen\u00ed na jednotliv\u00e9 \u010dinnosti je vy\u017eadov\u00e1no pouze tehdy, pokud to bylo smluvn\u011b dohodnuto. V p\u0159\u00edpad\u011b stavebn\u00edch slu\u017eeb plat\u00ed p\u0159\u00edsn\u011bj\u0161\u00ed povinnosti prokazov\u00e1n\u00ed v souladu s VOB\/B.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"n0a8\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-n0a8\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Co plat\u00ed v p\u0159\u00edpad\u011b, \u017ee ve smlouv\u011b o d\u00edlo nebyla uvedena \u017e\u00e1dn\u00e1 odm\u011bna?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-n0a8\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Nebyla-li odm\u011bna sjedn\u00e1na, m\u00e1 se za to, \u017ee byla sjedn\u00e1na konkludentn\u011b podle \u00a7 632 odst. 1 ob\u010dansk\u00e9ho z\u00e1kon\u00edku, pokud bylo mo\u017en\u00e9 odm\u011bnu za dan\u00fdch okolnost\u00ed o\u010dek\u00e1vat. Jej\u00ed v\u00fd\u0161e se pak odv\u00edj\u00ed od \u201eobvykl\u00e9 odm\u011bny\u201c podle \u00a7 632 odst. 2 BGB. Aby se p\u0159ede\u0161lo spor\u016fm, m\u011bla by b\u00fdt odm\u011bna v\u017edy dohodnuta p\u00edsemn\u011b.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"a178\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-a178\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Vztahuje se VOB\/B automaticky na stavebn\u00ed zak\u00e1zky?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-a178\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Ne - VOB\/B se pou\u017eije pouze tehdy, je-li to v\u00fdslovn\u011b dohodnuto ve smlouv\u011b. Bez tohoto ujedn\u00e1n\u00ed se pou\u017eij\u00ed obecn\u00e1 ustanoven\u00ed z\u00e1kona BGB o smlouv\u00e1ch o d\u00edlo a pracovn\u00edch smlouv\u00e1ch (\u00a7\u00a7 631 a n\u00e1sl. BGB). Ve stavebnictv\u00ed se doporu\u010duje zahrnout VOB\/B, proto\u017ee je specificky p\u0159izp\u016fsobena stavebn\u00edm prac\u00edm.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"x252\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-x252\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Na co je t\u0159eba pamatovat p\u0159i fakturaci zahrani\u010dn\u00edm subdodavatel\u016fm?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-x252\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\"><div class=\"w-tabs-section-content-h i-cf\" itemprop=\"text\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>V p\u0159\u00edpad\u011b zahrani\u010dn\u00edch subdodavatel\u016f je t\u0159eba krom\u011b n\u00e1vrhu smlouvy zohlednit i p\u0159eshrani\u010dn\u00ed aspekty: platn\u00e9 pr\u00e1vo, osv\u011bd\u010den\u00ed A1 pro vyslan\u00e9 pracovn\u00edky a dodr\u017eov\u00e1n\u00ed n\u011bmeck\u00e9 minim\u00e1ln\u00ed mzdy. Global Business Recruiting v\u00e1m poskytne komplexn\u00ed podporu.<\/p>\n<div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Werden Arbeiten von einer externen Firma auf Basis eines Werkvertrags durchgef\u00fchrt, stellt sich die Frage, wie die erbrachten Leistungen vom Werkunternehmer abgerechnet werden. Dabei ist unter anderem eine Abrechnung auf Stundenlohnbasis m\u00f6glich. Welche Nachweise kann der Auftraggeber bei diesem Abrechnungsmodell verlangen? M\u00f6gliche Abrechnungsmodelle beim Werkvertrag Prinzipiell kommen f\u00fcr die Abrechnung von Werkvertr\u00e4gen folgende Modelle in...","protected":false},"author":1,"featured_media":10612,"parent":9347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9781","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/pages\/9781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/comments?post=9781"}],"version-history":[{"count":10,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/pages\/9781\/revisions"}],"predecessor-version":[{"id":11334,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/pages\/9781\/revisions\/11334"}],"up":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/pages\/9347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/media\/10612"}],"wp:attachment":[{"href":"https:\/\/global-business-recruiting.de\/cs\/wp-json\/wp\/v2\/media?parent=9781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}