Manual for cooperation with Zlavomat

This article has been machine translated.

1. Contractual relationship between the Business Partner and the Discount Vendor

On the basis of a contractual relationship with a business partner (hereinafter referred to as the „Customer“), Zľavomat facilitates the sale of goods and services of the Customer to end consumers (hereinafter referred to as the „Customer“ or „Customers“).

The subject matter of the contract concluded between the Interested Party and the Discount Operator is the rental of the trading platform and mediation. The lease of the trading platform also includes the lease of the bank account of Discount.

Upon conclusion of the contract, you, as the Interested Party, are also granted access to the partner interface (hereinafter referred to as the „Interface“):, which will be sent to the e‑mail address you specify. This access will be used for you to review all promotions, billing, reservations, voucher review, etc. Such access can be created for multiple people, including your accountant (just contact your sales representative).

2. Voucher sales and redemption

The customer purchases coupons via the web portal. The funds for these coupons are received in a rented bank account. These funds are yours from the outset, therefore value added tax must be paid on them. An overview of the tax liability can be found in the Interface, under Billing – Overview of share payments – Overview for VAT (see point 4).

3. Settlement system

We send funds for redeemed vouchers and goods from our account 3 times a month, on the 3rd, 12th and 22nd of the month. If this date falls on a holiday, we send the money on the first working day following. Along with the billing is an invoice for the commission from Discountomat, which is deducted from the sales by credit. After the event is over, the so-called „Special Provider's Reward“ is settled with the last settlement and the commission invoice. This item represents the portion for unredeemed vouchers and is equal to 100% of the voucher price credited to the Rebate.

The overall process is as follows:

4. Billing for services

In the billing process, the first step is the receipt of money from the Customers into the rented account. In the main menu, click on the Billing – Overview of payment actions section.

In this section you will find the Payment Overview for each action. This summary needs to be posted for the month and you also need to post and remit VAT on the payments received. We recommend posting payments on a per payment basis for easier matching with redeemed vouchers.

Once the vouchers have been redeemed by Customers, the billing for the event will appear in the Billing – Event Billing section. Along with the billing, an invoice is issued for the commission deducted from the total sales. At this point you receive the money into your bank account.

When you open the settlement, you can see the total sales summary as well as a breakdown of the individual trades by action ID and variant. For each variant there is the number of units and the total sales. The commission invoice includes the commission of Discountomat for the services provided. This invoice is already deducted from the total sales and therefore does not need to be paid.

In the voucher invoice overview, you will find an overall overview of the voucher usage for the relevant period. This report allows you to match paid vouchers with used vouchers. You will find the order number, date paid, date used, voucher price, commission amount, etc.

All redeemed vouchers can be found in the Vouchers section. You can simply select them by Action and redemption date to pair them with the necessary billing. The file can be downloaded to Excel.

5. Billing for goods

In the case of purchased goods, there is a difference in that the purchased goods are directly redeemed after 19 days after the goods have been marked as received by the Customer. Each Goods must be marked as delivered (please refer to the Goods Orders section for order status). In the case of postage, we do not charge a commission, the full amount for shipping remains with you.

When billing, the menu will expand to include a Postage Payment Overview category where you can find a summary by shipping company for each day and see the total amount of postage. The EET Postage Receipt Overview is valid for partners with business in the Czech Republic.

6. VAT issues

In the case of single-purpose vouchers, the taxable transaction occurs already at the time of sale of the service or delivery of the voucher. The actual redeeming of the voucher (physical provision of the service or supply of goods) is no longer considered a taxable supply, so VAT will not be charged at this point. However, these rules do not apply to so-called discount vouchers (e.g. a voucher for any service worth €50). The VAT payer becomes liable to tax at the moment of receipt of the money in the rented bank account and the taxable amount will be zero when the service is physically provided or the goods are supplied.

The data necessary for the VAT payment can be found in the section Billing – Overview of payments of shares – Overview of individual payments and Overview for VAT.

VAT is charged on:

  • tax documents issued, if the Customer proves to be a business (see point 8),
  • internal documents, from the sale of vouchers to non-entrepreneurs,
  • invoices received for commission from Discountomat.

In the control statement, the payment of VAT is recorded as follows:

  • from the tax documents issued – in section A1,
  • from internal documents – in section D2,
  • from the commission invoice received – in section B2.

7. Unused vouchers

In some cases, there may be a situation where some vouchers remain unused. According to the valid contract, the share of unused vouchers is 100% for Zľavomat. In such a case, in addition to the commission, the aforementioned Provider's Special Reward will be deducted from your sales. Consequently, you can reduce your VAT deduction by the VAT on these unused vouchers (reduce the VAT deducted from the VAT paid on the total amount of vouchers sold). The reduction in the VAT charge represents additional revenue.

8. Single-purpose and multi-purpose vouchers

From 1 October 2019, an amendment to Act No 222/2004 Coll. entered into force. on value added tax, the subject of which is the introduction of new rules for the application of VAT on the supply of vouchers. The VAT treatment is defined in § 9a and § 22 (10) and applies to vouchers issued after 30 September 2019. For the purposes of applying VAT, the amendment to the Act has characterised the terms: single-purpose and multi-purpose voucher.

  • Single-purpose voucher: a voucher for which the place of supply of the goods or services to which the voucher relates and the tax payable on those goods or services are known at the time of issue,
  • multi-purpose voucher: a voucher other than a single-purpose voucher.

In the case of a single-purpose voucher, the date on which the voucher is transferred (paid for) is the date on which the customer receives the voucher in his/her email inbox. If there is a legal obligation, a tax receipt must be issued at this point within 15 days. When the voucher is physically redeemed, there is no longer a supply of goods or services from a VAT perspective, so VAT will no longer be charged.

In the case of multi-purpose vouchers, the supply of services or goods only takes place when the voucher is redeemed with the supplier. For multi-purpose vouchers, either the VAT or the place of supply is not known, so there is no obligation to issue a tax document when the voucher is transferred and issued. The tax document will only be issued when the voucher is actually redeemed with the supplier.

The amendment does not apply to so-called discount vouchers (e.g. a 20% discount on a purchase of your choice or a voucher for any services worth €50). For these types of vouchers, the tax liability arises on the date of receipt of payment from the customer into the rented bank account. However, the TDS is on the date of the actual supply of the service, but the tax base will be zero and will be set off against the payment received (advance payment).

9. Issuing tax documents

Discountomat is only an intermediary, so it cannot issue tax documents for Customers on its own behalf. It is necessary that you, as the service provider with whom the Customer enters into a purchase contract, issue the documents. According to Section 72 of Act No. 222/2004 on Value Added Tax, it is obligatory to issue an invoice for a legal entity or a natural person – entrepreneur. The customer must, after payment has been made, notify the issuance of the invoice to the entrepreneur and provide the correct invoicing details. For a natural person who is not an entrepreneur, the law does not provide for the issue of an invoice, but such issue is not contrary to the law (such issue of a tax document does not apply to the use of the recreation allowance).

Proof on receipt of payment*

When an invoice is issued to a legal entity or a natural person – entrepreneur, a tax document for the payment received must be drawn up within 15 days from the date of receipt of the payment. A sample of such an invoice can be found at tu.

Proof after the service has been rendered

After the service has been rendered, when the actual performance takes place, you will then issue a billing invoice from which you will deduct the payment received in the form of an advance. A sample invoice can be found at tu.

*A new law, effective October 1, 2019, removes the obligation for single-purpose vouchers to issue a Receipt upon receipt of payment after the voucher is purchased and also to issue a Receipt upon completion of the service after the service is performed. DUZP already occurs on the day the voucher is purchased, therefore only one proper tax document will be issued within 15 days.

Voucher is not a means of payment replacing cash, therefore there is no obligation to record the payment for the purchase of such voucher in the ERP as the goods or services have been paid for cashlessly. In the case of purchase of additional goods/services (e.g. on the basis of a discount voucher), the applicable legislation (in particular No 431/2002 Coll. Accounting Act, No 289/2008 Coll. 511/1992 Coll. on the administration of taxes and fees and on changes in the system of territorial financial authorities) and the sales of goods/services so purchased in cash or by other means of payment replacing cash should be recorded in the ERP.

In the case of issuing receipts when drawing benefits from the social fund with the employer, the invoice must be issued to the person (or company) who ordered and used the service or received the goods. If the Applicant is not required to issue an invoice (see above), a voucher can be used to prove with the employer and the employer has no right to request an invoice made out in the name of the company.

In addition, we have also prepared a manuál for accountants along with a description of each accounting transaction and pre-contract. If necessary, you can also find this manual in pdf

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