Storno EET účtenky jako scéna z Pelíšků
Soudruzi z NDR někde udělali chybu. Tuto větu určitě neslyšíte poprvé a znáte jí z filmu Pelíšky. My si jí neustále mumláme pod vousy, když odpovídáme na otázky týkající se stornování účtenek v systému EET. Kde si myslíme, že soudruzi udělali opravdu chybu? Více čtěte v tomto článku.
Pokud budeme citovat literu zákona, storno účtenky v systému EET je definováno takto:
§ 7 Storno a opravy – Vrací-li se evidovaná tržba nebo provádí-li se její opravy, použijí se ustanovení týkající se evidence tržeb obdobně s tím rozdílem, že je tato tržba evidována jako záporná.
Běžným smrtelníkům a podnikatelům vysvětlujeme stornování v EET následujícím způsobem:
Pokud do pokladny namarkujete částku 100Kč, zaevidujete tržbu, vyjedete účtenku a z jakéhokoli důvodu, ať už Vám zákazník vrátí zboží, nebo se jen uklepnete a chcete účtenku vystornovat, jednoduše zadáte do Vaší pokladny částku zápornou, tedy -100Kč a opět tržbu zaevidujete a vyjedete účtenku.
nebo…
V případě položkového prodeje či prodeje se skladovým hospodářstvím, stačí ve Vašem pokladním systému zadat záporný počet kusů a opět zaevidovat tržbu a vyject účtenku.
Bystřejší jedinec a běžně smýšlející podnikatel, který se nespokojí s jen tak ledajakou odpovědí, hned musí namítat jak se v systému “to storno” ale spojí s účtenkou, kterou chtěl vystornovat. Odpověď je překvapující. Nespojí! V systému EET se pouze vytvoří další účtenka s dalším pořadovým číslem. Účtenka na níž se mělo aplikovat storno je tedy při kontrole na webu Finanční správy stále aktivní. V praxi to může a bude znamenat jediné. Dokud bude platit zákon o EET v takové formě v jaké je teď, podnikatelé budou stornovat více než je zapotřebí a vystavovat se tak riziku kontroly z Finančního úřadu.
Proč se vlastně storno nespáruje se stornovanou účtenkou?
Princip je jednoduchý, kdyby systém EET u účtenky na vstupu nevyhdnotil jen ty nejzásadnější aspekty a okamžitě účtenku neuložil a naopak hledal souvislosti v databázi, mohlo by to podle techniků IBM celý systém zpomalit až ohrozit. Evidence by tak neprobíhala v reálném čase a nestíhala by odbavit takové množství účtenek najednou.
Náš názor je v tomto poněkud kritický. Když už realizace EET musí stát daňové poplatníky tolik miliónů, proč tedy storno nebo opravu účtenky systém rychle neuloží a neprovede její kontrolu zpětně například nějakou rutinou, která se bude spouštět třeba jednou denně? Aby tato kontrola nebyla datově ani časově moc náročná, systém by hledal účtenky například pouze týden nazpět. Podnikatel by tak měl možnost zaevidovat storno maximálně do sedmi dnů.
V praxi by to neznamenalo, že pokud dostanete v restauraci účtenku, kterou by obsluha následně vystornovala, při kontrole na webu Finanční správy nebo při registraci účtenky do loterie, by se snadno přišlo na to, že je Vaše účtenka neoprávněně vystornována.
Jak jednoduché… Příště se nás IBM může zeptat, za pár milionů rádi poradíme.
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