{"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-fakturacia-pracovnych-zmluv","status":"publish","type":"page","link":"https:\/\/global-business-recruiting.de\/sk\/wissen\/werkvertraege-richtig-abrechnen\/","title":{"rendered":"Spr\u00e1vna faktur\u00e1cia zml\u00fav o dielo"},"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>Ak pr\u00e1ce vykon\u00e1va extern\u00e1 spolo\u010dnos\u0165 na z\u00e1klade zmluvy o dielo a pracovnej zmluve, vznik\u00e1 ot\u00e1zka, ako dod\u00e1vate\u013e fakturuje poskytnut\u00e9 slu\u017eby. Okrem in\u00e9ho je mo\u017en\u00e1 faktur\u00e1cia na z\u00e1klade hodinovej mzdy. Ak\u00e9 d\u00f4kazy m\u00f4\u017ee objedn\u00e1vate\u013e pri tomto modeli faktur\u00e1cie po\u017eadova\u0165?<\/p>\n<h2>Mo\u017en\u00e9 modely faktur\u00e1cie pre zmluvy o dielo<\/h2>\n<p>Pri faktur\u00e1cii zml\u00fav o dielo mo\u017eno v z\u00e1sade uva\u017eova\u0165 o t\u00fdchto modeloch:<\/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>Pri faktur\u00e1cii pod\u013ea<span>\u00a0<\/span><strong>Jednotkov\u00e1 cena<\/strong><span>\u00a0<\/span>s\u00fa uveden\u00e9 polo\u017eky potrebn\u00e9 na plnenie zmluvy o dielo a slu\u017eby a pre ka\u017ed\u00fa polo\u017eku je stanoven\u00e1 konkr\u00e9tna cena. Alternat\u00edvne je mo\u017en\u00e9, aby sa zmluvn\u00e9 strany dohodli na<span>\u00a0<\/span><strong>Pevn\u00e1 cena alebo cena all-inclusive<\/strong><span>\u00a0<\/span>za cel\u00fa dohodnut\u00fa slu\u017ebu. Pri faktur\u00e1cii na<span>\u00a0<\/span><strong>Hodinov\u00e1 mzda<\/strong><span>\u00a0<\/span>dohodne sa hodinov\u00e1 sadzba a slu\u017eba sa odme\u0148uje pod\u013ea odpracovan\u00fdch hod\u00edn.<\/p>\n<h2>Hodinov\u00e1 mzda: \u010co mus\u00ed zhotovite\u013e zdokumentova\u0165?<\/h2>\n<p>Pri faktur\u00e1cii na z\u00e1klade hodinovej mzdy m\u00e1 dod\u00e1vate\u013e relat\u00edvne n\u00edzke ekonomick\u00e9 riziko. Pri tomto variante v\u0161ak m\u00f4\u017ee o\u010dak\u00e1va\u0165 vy\u0161\u0161iu mieru \u00fasilia z h\u013eadiska dokument\u00e1cie. Je to preto, \u017ee pri faktur\u00e1cii na z\u00e1klade hodinovej mzdy mus\u00ed zhotovite\u013e<span>\u00a0<\/span><strong>Zoznam pracovn\u00fdch hod\u00edn<\/strong>, aby ste to nesk\u00f4r mohli klientovi preuk\u00e1za\u0165.<\/p>\n<p>Pokia\u013e ide o ot\u00e1zku, ako presne mus\u00ed zhotovite\u013e zdokladova\u0165 svoju pr\u00e1cu za hodinov\u00fa mzdu, mo\u017eno sa riadi\u0165 rozsudkom Spolkov\u00e9ho s\u00fadneho dvora z roku 2023 (BGH, rozhodnutie z 1. 2. 2023, sp. zn. VII ZR 882\/21). BGH zmiernil povinnos\u0165 zhotovite\u013eov dokladova\u0165 hodinovo platen\u00fa pr\u00e1cu.<\/p>\n<p>Pod\u013ea rozsudku v pr\u00edpade hodinovo platenej pr\u00e1ce mus\u00ed zhotovite\u013e (len) uvies\u0165, ko\u013eko hod\u00edn vynalo\u017eil na poskytnutie zmluvn\u00fdch slu\u017eieb a ak\u00e9 hodinov\u00e9 sadzby \u00fa\u010dtuje za vynalo\u017een\u00e9 hodiny.<\/p>\n<p>Na druhej strane nie je vo v\u0161eobecnosti potrebn\u00e9, aby zhotovite\u013e prira\u010foval fakturovan\u00e9 pracovn\u00e9 hodiny k jednotliv\u00fdm \u010dinnostiam s cie\u013eom poskytn\u00fa\u0165 d\u00f4kazy objedn\u00e1vate\u013eovi. Takisto nemus\u00ed nevyhnutne rozde\u013eova\u0165 odpracovan\u00e9 hodiny na \u010dasov\u00e9 \u00faseky. Podrobn\u00fd rozpis odpracovan\u00fdch hod\u00edn a priradenie hod\u00edn k jednotliv\u00fdm \u010dinnostiam sa vy\u017eaduje len vtedy, ak sa na tom zmluvn\u00e9 strany v\u00fdslovne dohodli.<\/p>\n<p><strong>Upozornenie:<\/strong><span>\u00a0<\/span>V s\u00falade s \u00a7 15 ods. 3 VOB\/B sa na hodinovo platen\u00fa pr\u00e1cu v s\u00favislosti s vykon\u00e1van\u00edm stavebn\u00fdch pr\u00e1c vz\u0165ahuj\u00fa \u010fal\u0161ie povinnosti t\u00fdkaj\u00face sa poskytovania d\u00f4kazov.<\/p>\n<h2>\u010co plat\u00ed, ak nebola dohodnut\u00e1 \u017eiadna odmena?<\/h2>\n<div>\n<p>Zmluva o dielo je vo v\u0161eobecnosti platn\u00e1, aj ke\u010f nie je dohodnut\u00e1 odmena. V takom pr\u00edpade sa uplat\u0148uje \u00a7 632 ods. 1 BGB. Pod\u013ea neho sa odmena pova\u017euje za konkludentne dohodnut\u00fa, ak sa za dan\u00fdch okolnost\u00ed d\u00e1 o\u010dak\u00e1va\u0165, \u017ee dielo bude vytvoren\u00e9 len za odmenu. Ak v\u00fd\u0161ka odmeny nebola ur\u010den\u00e1, pova\u017euje sa \u201eobvykl\u00e1 odmena\" za dohodnut\u00fa v s\u00falade s \u00a7 632 ods. 2 BGB.<\/p>\n<p><strong>Tip:<\/strong><span>\u00a0<\/span>Pri uzatv\u00e1ran\u00ed zmluvy o dielo a pracovnej zmluve by sa zhotovitelia a objedn\u00e1vatelia mali \u010do najjasnej\u0161ie dohodn\u00fa\u0165 na odmene. Takto m\u00f4\u017eu pred\u00eds\u0165 sporom o to, ak\u00e1 je obvykl\u00e1 odmena za pracovn\u00fa slu\u017ebu.<\/div>\n<p>BGH vo svojom rozsudku zmiernil povinnos\u0165 dod\u00e1vate\u013eov predlo\u017ei\u0165 d\u00f4kazy v pr\u00edpade hodinovo platenej pr\u00e1ce. Napriek tomu dokument\u00e1cia, ktor\u00e1 ide nad r\u00e1mec po\u017eiadaviek judikat\u00fary, nem\u00f4\u017ee by\u0165 na \u0161kodu. Vo v\u0161eobecnosti by mala zmluva o dielo a pracovn\u00e1 zmluva obsahova\u0165 \u010do najpresnej\u0161iu dohodu o odmene. V\u010faka tomu sa hne\u010f na za\u010diatku vyhnete sporom s neist\u00fdm v\u00fdsledkom.<\/p>\n<h2>Zmluvy o dielo a pracovnej sile s v\u00fdchodoeur\u00f3pskymi subdod\u00e1vate\u013emi<\/h2>\n<p>H\u013ead\u00e1te partnera na spracovanie objedn\u00e1vky<span>\u00a0<\/span><a href=\"https:\/\/global-business-recruiting.de\/sk\/poznat\/prenajom-pracovnej-sily-vs-subdodavky\/\">Subdod\u00e1vate\u013e<\/a>? Ako medzin\u00e1rodn\u00fd poskytovate\u013e person\u00e1lnych slu\u017eieb a sk\u00fasen\u00fd partner v\u00e1s m\u00f4\u017eeme podpori\u0165 pri uzatv\u00e1ran\u00ed zml\u00fav o dielo a pracovnej sile so zahrani\u010dn\u00fdmi subdod\u00e1vate\u013emi v s\u00falade s pr\u00e1vnymi predpismi.<\/p>\n<p>Sp\u00e1jame nemeck\u00e9 spolo\u010dnosti so spolo\u010dnos\u0165ami v krajin\u00e1ch E\u00da a v\u00fdchodnej Eur\u00f3py. M\u00e1te probl\u00e9my s person\u00e1lom, m\u00e1te ve\u013ek\u00fa z\u00e1kazku, ale nem\u00e1te dostatok zamestnancov? Potom vyu\u017eite na\u0161e person\u00e1lne slu\u017eby - spolupracujeme s mnoh\u00fdmi zodpovedaj\u00facimi partnersk\u00fdmi spolo\u010dnos\u0165ami v Po\u013esku, \u010ceskej republike, na Slovensku a v Ma\u010farsku a m\u00f4\u017eeme v\u00e1m vypracova\u0165 vhodn\u00fa ponuku.<\/p>\n<h3>Zmluvy o dielo a pracovn\u00e9 zmluvy v s\u00falade s pr\u00e1vnymi predpismi - na\u0161e slu\u017eby pre v\u00e1s<\/h3>\n<p>Ako medzin\u00e1rodn\u00fd poskytovate\u013e person\u00e1lnych slu\u017eieb pon\u00fakame podporu pri vypracovan\u00ed zml\u00fav o dielo a pracovn\u00fdch zml\u00fav. Ve\u013emi dobre pozn\u00e1me ve\u013ek\u00e9 mno\u017estvo pr\u00e1vnych predpisov v partnersk\u00fdch krajin\u00e1ch a m\u00f4\u017eeme v\u00e1m poradi\u0165 s pr\u00e1vne bezpe\u010dn\u00fdm a jasne definovan\u00fdm vypracovan\u00edm zml\u00fav o dielo a pracovn\u00fdch zml\u00fav. Na\u0161e slu\u017eby:<\/p>\n<ul>\n<li>Poradenstvo o type zmluvy<\/li>\n<li>Anal\u00fdza potrieb<\/li>\n<li>V\u00fdvoj \u0161trukt\u00fary zmluvy<\/li>\n<li>Medzin\u00e1rodn\u00e9 pr\u00e1vo a dodr\u017eiavanie predpisov<\/li>\n<li>Umiestnenie person\u00e1lu<\/li>\n<li>Riadenie riz\u00edk<\/li>\n<li>A\u00dcG a miestne predpisy<\/li>\n<\/ul>\n<hr \/>\n<h2>\u010casto kladen\u00e9 ot\u00e1zky o faktur\u00e1cii na z\u00e1klade zmluvy o dielo<\/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=\"x2d3\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-x2d3\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Ktor\u00fd model faktur\u00e1cie je najbe\u017enej\u0161\u00ed pri zmluve o dielo?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-x2d3\" 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 stavebn\u00edctve a pri jasne definovate\u013en\u00fdch slu\u017eb\u00e1ch je najbe\u017enej\u0161ia pau\u0161\u00e1lna cena, preto\u017ee poskytuje istotu pl\u00e1novania pre obe strany. Pri pr\u00e1cach, ktor\u00e9 sa \u0165a\u017eko predv\u00eddaj\u00fa, sa \u010dasto vol\u00ed hodinov\u00e1 sadzba, zatia\u013e \u010do pri rozsiahlej\u0161\u00edch projektoch sa pou\u017e\u00edva jednotkov\u00e1 cena.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"f3b3\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-f3b3\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">\u010co mus\u00ed dod\u00e1vate\u013e preuk\u00e1za\u0165 pri faktur\u00e1cii hodinovej mzdy?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-f3b3\" 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>Pod\u013ea rozsudku BGH z 1. febru\u00e1ra 2023 (vec \u010d. VII ZR 882\/21) sta\u010d\u00ed uvies\u0165 celkov\u00fd po\u010det hod\u00edn a hodinov\u00fa sadzbu. Rozdelenie na jednotliv\u00e9 \u010dinnosti sa vy\u017eaduje len vtedy, ak to bolo zmluvne dohodnut\u00e9. V pr\u00edpade stavebn\u00fdch slu\u017eieb platia pr\u00edsnej\u0161ie povinnosti t\u00fdkaj\u00face sa poskytovania d\u00f4kazov v s\u00falade s VOB\/B.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"b4a4\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-b4a4\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">\u010co plat\u00ed, ak v zmluve o dielo nebola uveden\u00e1 \u017eiadna odmena?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-b4a4\" 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>Ak odmena nebola dohodnut\u00e1, pova\u017euje sa za konkludentne dohodnut\u00fa v s\u00falade s \u00a7 632 ods. 1 BGB, ak sa odmena dala za dan\u00fdch okolnost\u00ed o\u010dak\u00e1va\u0165. V\u00fd\u0161ka sa potom zaklad\u00e1 na \u201eobvyklej odmene\" v s\u00falade s \u00a7 632 ods. 2 BGB. Aby sa predi\u0161lo sporom, odmena by mala by\u0165 v\u017edy dohodnut\u00e1 p\u00edsomne.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"n55b\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-n55b\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Vz\u0165ahuje sa VOB\/B automaticky na z\u00e1kazky na stavebn\u00e9 pr\u00e1ce?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-n55b\" 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>Nie - VOB\/B sa uplat\u0148uje len vtedy, ak to bolo v\u00fdslovne dohodnut\u00e9 v zmluve. Bez tohto dojednania sa uplat\u0148uj\u00fa v\u0161eobecn\u00e9 ustanovenia z\u00e1kona BGB o zmluv\u00e1ch o dielo a pracovnej zmluve (\u00a7\u00a7 631 a nasl. BGB). V stavebn\u00edctve sa odpor\u00fa\u010da zahrn\u00fa\u0165 VOB\/B, preto\u017ee je \u0161peci\u00e1lne prisp\u00f4soben\u00e1 stavebn\u00fdm pr\u00e1cam.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"x61a\" itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><button class=\"w-tabs-section-header\" aria-controls=\"content-x61a\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\" itemprop=\"name\">Na \u010do je potrebn\u00e9 pam\u00e4ta\u0165 pri faktur\u00e1cii zahrani\u010dn\u00fdm subdod\u00e1vate\u013eom?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-x61a\" 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 pr\u00edpade zahrani\u010dn\u00fdch subdod\u00e1vate\u013eov sa okrem n\u00e1vrhu zmluvy musia zoh\u013eadni\u0165 aj cezhrani\u010dn\u00e9 aspekty: platn\u00e9 pr\u00e1vo, osved\u010denie A1 pre vyslan\u00fdch pracovn\u00edkov a dodr\u017eiavanie nemeckej minim\u00e1lnej mzdy. Spolo\u010dnos\u0165 Global Business Recruiting v\u00e1m poskytuje komplexn\u00fa 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\/sk\/wp-json\/wp\/v2\/pages\/9781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/comments?post=9781"}],"version-history":[{"count":10,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9781\/revisions"}],"predecessor-version":[{"id":11334,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9781\/revisions\/11334"}],"up":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/pages\/9347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/media\/10612"}],"wp:attachment":[{"href":"https:\/\/global-business-recruiting.de\/sk\/wp-json\/wp\/v2\/media?parent=9781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}