1. Contractual relationship between the business partner and the retailer
On the basis of a contractual relationship with the business partner (hereinafter referred to as"the Customer"), the ZÄÄavomat mediates the sale of goods and servicesservices of the Customer to end consumers (hereinafter referred to as"Customer" or "Customers").
The subject matter of the contract concluded between the Customer and the Recipient is the rental of the trading platform and the brokerage. The rental of the trading platform also includes the rental of the bank account of the Customer.
Upon conclusion of the contract, access to the partner interface (hereinafter referred to asthe "Interface") is also granted to you as the Customer : https://www.zlavomat.sk/partner, which will be sent to you at the email address you specify. This access will be available for you to view allall promotions, checkout, reservations, voucher review, etc. This access can be created for multiple locations, includingaccountants (just contact your sales representative).
2. Sale of coupons and their storage
The customer purchases coupons through the Zlavomat.sk internet portal. The funds for these purchases are received in a rented bank account. These funds are yours from the outset, so you need to deduct value added tax from them if you are a VAT payer. An overview of the tax liability can be found in the Interface, in the section on calculationAccounting – Accounting for payments of shares – Accounting for VAT (see point 4). In the Individual Payments report you will find an xls. report with specific information about individual vouchers. Based on the filtering, it will be sent to you as a more detailed report.
3. Billing system
We send the funds for redeemed vouchers and goods from your account 3 times a month, on the 3rd, 12th and 22nd of the month. If this day falls on a weekday, we send the money on the first following weekday. Along with the invoice is an invoice for the commission from the Account from the vending machine , which is deducted from the sales receipt.
After the end of the event, the so-called "invoice" is issued with the last payment and the commission invoice. "Provider's gratuity". This item represents the credit for unused vouchers and is equal to 100% of the voucher price for the benefit of the Vending Machine.
The overall process is as follows:
4. Billing in the case of services
In your interface, reports of all admissions are available for downloadfor the issue of tax documents to taxable persons and the deduction of VAT. You will find them in the section Reporting – Reporting of payments of shares. Pressing the blue button Paid orders will add them to the countThe list of all paid and cancelled orders for the entire promotion will be downloaded. Similarly, you can download the VAT Report, which contains sales data for each month. You can also export reports for all promotions at once.
In this section you will find the Payment Summary for each action. This report needs to be entered for the month and also entered and VAT deducted on the payments received. We recommend that payments are recorded in individual payments for ease of access to redeemed vouchers.
Once the vouchers have been redeemed by Customers, the Redemption sectionPromotions – Promotion accounting, the accounting for that promotion will appear. Along with the receipt, an invoice is issued for the commission on the total sales. At this point you receive the money in your bank account.
When you open the statement, you will see an overall summary of the trade and a breakdown of the individual trades by stock ID and variance. For each variant there is the number of pieces and the total trade. The commission invoice includes the commission of the vending machine for the services provided. This invoice is already deducted from the total cost and therefore does not need to be paid.
In the summary of voucher redemptions you will find a total summary of voucher redemptions for the relevant period. This report will allow you to match paid vouchers with redeemed vouchers. You will find the order number, the date of payment, the date ofdate of use, voucher price, commission amount, etc.
All redeemed vouchers will be found in the Vouchers section. You simply select these according to the Promotion and the date of redemption and thus pair them with the necessary redemption. The file can be downloaded to Excel.
5. Accounting in the case of goods
In the case of purchase of goods, the difference is that the purchased goods are directly applied19 days after the goods have been marked as received by the Customer. Any goods must be marked as delivereddelivered (order status can be found in the Order Goods section). In the case of shipping we do not charge a commission, the full amount for shipping remains with you.
When checking out, the menu expands to include the Shipping Payment Summary category, where you will find a summary for each individual© days according to the transport companies and you can see the total amount of the invoice.
6. VAT issues
With single-item vouchers, the taxable supply occurs as soon as the service is sold or the voucher is delivered. The actual exercise of the voucher (physical provision of the service or supply of the goods) is taxable supply is no longer considered to be a taxable supply, so VAT will no longer be charged at this point.
However, these rules do not apply to so-called "credit purchases" (e.g. a voucher for services worth 50 â¬). The VAT payer becomes liable for the tax at the moment of receipt of the money at the rented bank½ account and on the physical provision of the service or supply of goods, the tax charge shall be zero.
The information necessary for the VAT payment is provided in the section on the calculation of VAT. Action Payment Summary – Payment of the order and VAT Statement.
VAT is deducted from:
- the tax documents issued, if the Recipient proves to be an entrepreneur (see point 8),
- internal documents, from the sale of purchases to non-entrepreneurs,
- invoices received for commission from the retailer.
In the control voucher, the payment of VAT is recorded as follows:
- from the tax documents issued – in part A1,
- from internal documents – in Part D2,
- from the invoice received for the commission â in Part B2.
7. Unused vouchers
100% of the value of the unused vouchers shall be due to the Voucher Company. The unused voucher is first a benefit to you (you receive the funds in your account) and if the receipt does not arrive, it will appear on our invoice and become a charge to you. The parts will be counted against each other. You have initially charged VAT on such a voucher if you are VAT payer. This part is then a cost to you anyway, so the VAT is added back to you with our invoice.
Unused vouchers are marked as "Provider's gratuity"on the invoice and in the contract .
If you offer the service at a different VAT rate than the standard VAT rate, in case of non-applicationIf you do not use the vouchers, it is necessary to issue corrective tax vouchers for the unused vouchers.vouchers shown on the final voucher invoice and to request the financial authority to recover the VAT as the service has not been provided.
8. Single and multi-part 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. VAT is defined in Article 9a and Article 22(10) and applies to vouchers issued after 30 September 2019. For the purposes of applying VAT, the following terms have been characterised by the amendment to the law: single- and multi-unit voucher.
- Single-unit voucher: a voucher where, at the time of its issue, the place of supply of the goods or services to which the voucher relates and the tax payable on those goods or services is known,
- Multi-item voucher: a voucher other than a single-item voucher.
In the case of a single-unit voucher, the date of the taxable supply (DTT) shall be deemed to bethe date of transfer (payment) of the voucher when the voucher is received by the recipient in his/her e‑mail inbox. As long as the obligation is fulfilled, at this point the tax receipt must be issued within 15 days. When the voucher is physically redeemed, there is no longer a supply of goods or services from a VAT perspective, therefore VAT will not be applicable.
In the case of multiple vouchers, the supply of the service or the supply of the goods takes place when the voucher is redeemed with the supplier. In the case of multiple vouchers, there is no known VAT or place of supply, so there is no obligation to issue a tax document when the voucher is transferred and issued. The tax document shall be issued only upon actual performance by the supplier.
The amendment to the law does not apply to so-called credit vouchers (e.g. A 20% discount on purchase by collection or a voucher for services valued at 50 â¬). For these types of vouchers, the tax liability arises onon receipt of payment from the customer into the rented bank account. However, the DTT is due on the day of the actual supply of the service, but it is earnedThe tax credit will be zero and will be included with the payment (benefit) received.
9. Issue of tax documents
The Accountant is only an intermediary, i.e. it cannot issue tax documents for the Recipients on its behalf. It is necessary that the documents are issued by you, as the service provider with whom the recipient enters into a contract of sale. According to Article 72 of Act No. 222/2004 on value added tax, the obligation to issue an invoice to a natural person or a natural person – entrepreneur. The taxable person must, after payment has been received, notify the issuing of the document to the entrepreneur and provide the relevant invoicing data. For a natural person – a non-entrepreneur, the law does not provide for the issue of an invoice, but suchsuch invoicing is not contrary to the law (such invoicing does not apply to the use of the recreation allowance).
If the recipient orders a chocolate when using the serviceage above the voucher range, you will issue a receipt for those items ordered and paid for on the spot (e.g. drinks or sports services not included in the voucher price).
When purchasing on the company's behalf, we will send you an e‑mail notification regarding therequesting the issuance of a tax receipt for the order. A list of all requests can be found in your interface in the Billing section of the Voucher Requests section.
Click on the blue arrow to view allall the necessary information to issue the requested tax document.
Once the requested document has been issued, you can mark the request as processed.
You may also be notified of the request to issue a residence invoice for the applicantThe "Purchase per company" note in your interface in the Reservation Overview section.
Proof on receipt of payment
When issuing an invoice to a legal entity or natural person – entrepreneura, it is necessary to make out a tax receipt for the payment received within 15 days from the date of receipt of the payment. A sample invoice can be found at tu.
An amendment to the law, effective from 1. 10. 2019, the obligation to issue a Receipt on receipt of payment after purchase is abolished for single-item vouchers.upon receipt of the voucher and, more generally, upon completion of the service, the issue of a Receipt upon completion of the service. The DUTP already occurs on the day of purchase of the voucher, therefore only one proper tax document will be issued within 15 days.
A voucher is not a means of payment in lieu of cash, therefore there is no obligation to record payment for the purchase of such voucher in the ERP as the goods or services have been paid for cashless. In case of purchase of deliverable goods/services (e.g. on the basis of a credit voucher), it is necessary to comply with the legislation in force (in particular. 431/2002 Coll. on Accounting, No. 289/2008 Coll. on the use of ERP and No. 511/1992 Coll. on the administration of taxes and fees and on changes in the structure of the territorial financial authorities) and the revenue from such purchasesgoods/services purchased in cash or other means of payment recording cash in the ERP.
In the case of issuing receipts when drawing a benefit from the social fund with the employer, the invoice shallbe made out to the person (or company) who ordered and used the service or received the goods. If the recipient is not obliged to issue an invoice (see above), it is possible to show the employervoucher can be used and the employer is not entitled to request an invoice in the name of the company.
In addition, we have also prepared a manuál for accountants along with a description of the individual accounting transactions and pre-contracts. If needed, you can also find this manual at pdf.