{"id":5072,"date":"2019-11-05T00:07:56","date_gmt":"2019-11-04T23:07:56","guid":{"rendered":"https:\/\/nethemba.com\/?p=5072"},"modified":"2019-11-05T09:32:12","modified_gmt":"2019-11-05T08:32:12","slug":"stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa","status":"publish","type":"post","link":"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/","title":{"rendered":"Stanovisko spolo\u010dnosti Nethemba k vyjadreniu Finan\u010dnej spr\u00e1vy na zranite\u013enos\u0165 e-Kasa"},"content":{"rendered":"\n
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Pre Investigat\u00edvne centrum J\u00e1na Kuciaka (ICJK<\/a>) sme vykonali bezpe\u010dnostn\u00fa anal\u00fdzu e-Kasa pokladn\u00edc.<\/span><\/div>\n<\/div>\n
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\u00a0<\/span><\/div>\n<\/div>\n
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Odhalili sme kritick\u00fa zranite\u013enos\u0165 v bezpe\u010dnostnom dizajne, ktor\u00e1 sa t\u00fdka v\u00e4\u010d\u0161iny najpou\u017e\u00edvanej\u0161\u00edch e-Kasa pokladn\u00edc na Slovensku. <\/span><\/div>\n<\/div>\n
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\u00a0<\/span><\/div>\n<\/div>\n
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Demon\u0161trovali sme, \u017ee „bezpe\u010dn\u00e9“ chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko (CHD\u00da), kde by sa mali uklada\u0165 v\u0161etky vydan\u00e9 doklady bez akejko\u013evek mo\u017enosti zmazania alebo \u00fapravy, dok\u00e1\u017eeme 100% odemulova\u0165 bez toho, aby sa tam ak\u00fdko\u013evek vydan\u00fd doklad v\u00f4bec ulo\u017eil alebo poslal na finan\u010dn\u00fa spr\u00e1vu.<\/span><\/div>\n<\/div>\n
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\u00a0<\/div>\n<\/div>\n
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\u010cl\u00e1nok od ICJK.sk vr\u00e1tane vysvet\u013euj\u00facich vide\u00ed.<\/a><\/span><\/div>\n<\/div>\n
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Technick\u00fd paper k pos\u00fadeniu bezpe\u010dnosti e-Kasa.<\/a><\/div>\n<\/div>\n
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Ot\u00e1zky a odpovede k tejto t\u00e9me.<\/a><\/span><\/div>\n
\u00a0<\/div>\n
Finan\u010dn\u00e1 spr\u00e1va vo <\/span>svojom stanovisku<\/a> poprela uveden\u00fa zranite\u013enos\u0165. Okrem toho, \u017ee obsahovalo mno\u017estvo nepravdiv\u00fdch inform\u00e1ci\u00ed, paradoxne t\u00fdm popreli aj niektor\u00e9 svoje star\u0161ie prehl\u00e1senia t\u00fdkaj\u00face sa CHD\u00da.<\/span><\/div>\n<\/div>\n

V \u00fatoku, ktor\u00fd sme demon\u0161trovali sa ako najslab\u0161\u00ed \u010dl\u00e1nok v re\u0165azi jav\u00ed absencia \u0161ifrovanej komunik\u00e1cie medzi pokladni\u010dn\u00fdm softv\u00e9rom PPEKK a CHD\u00da. Po\u017eiadavky na CHD\u00da stanoven\u00e9 samotnou Finan\u010dnou spr\u00e1vou boli jednozna\u010dn\u00e9:<\/span><\/p>\n

Pokia\u013e PPEKK a CHD\u00da tvoria jeden neoddelite\u013en\u00fd celok, tak nie je nutn\u00e9 pou\u017e\u00edva\u0165 \u0161ifrovanie medzi PPEKK a CHD\u00da, av\u0161ak vy\u017eaduje sa, aby PPEKK a CHD\u00da boli zaliate hmotou resp. inak vhodne chr\u00e1nen\u00e9 (vi\u010f p\u00edsmeno B bod 4).\u00a0\u00a0<\/span><\/i><\/p>\n

V pr\u00edpade, \u017ee PPEKK a CHD\u00da netvoria jeden celok, tak sa postupuje v zmysle tohto dokumentu (\u0161ifrovanie je povinn\u00e9).<\/span><\/i><\/p>\n

To, \u010di m\u00e1 ma\u0165 konkr\u00e9tne rie\u0161enie \u0161ifrovan\u00fa komunik\u00e1ciu medzi PPEKK a CHD\u00da by nemalo by\u0165 z\u00e1visl\u00e9 na subjekt\u00edvnom n\u00e1zore certifika\u010dnej autority alebo udelen\u00ed v\u00fdnimky, ale mala by to by\u0165 pr\u00edsne posudzovan\u00e9 z h\u013eadiska bezpe\u010dnosti dan\u00e9ho rie\u0161enia.<\/b><\/p>\n

\u010ealej si dovo\u013eujeme vyvr\u00e1ti\u0165 nepravdiv\u00e9 tvrdenia Finan\u010dnej spr\u00e1vy:<\/span><\/p>\n

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  1. Chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko nem\u00e1 \u017eiaden podstatn\u00fd vplyv na bezpe\u010dnos\u0165 e-Kasa syst\u00e9mu!

    <\/i><\/b>CHD\u00da modul bol zaveden\u00fd kv\u00f4li tomu, aby podnikatelia nedok\u00e1zali podv\u00e1dza\u0165 v offline re\u017eime a jednotliv\u00e9 doklady sa tam na\u010falej ukladali a n\u00e1sledne po obnoven\u00ed spojenia preposlali na server Finan\u010dnej spr\u00e1vy. Emul\u00e1tor CHD\u00da realizovanie tohto podvodu ale umo\u017e\u0148uje. CHD\u00da obsahuje identifika\u010dn\u00e9 a autentifika\u010dn\u00e9 \u00fadaje podnikate\u013ea, ktor\u00e9 mus\u00ed PPEKK pri vystavovan\u00ed (generovan\u00ed) dokladu pou\u017ei\u0165. V po\u017eiadavk\u00e1ch na CHD\u00da sa p\u00ed\u0161e:
    „Podpisov\u00fd certifik\u00e1t podnikate\u013ea (s\u00fa\u010das\u0165 autentifika\u010dn\u00fdch \u00fadajov) mus\u00ed by\u0165 PPEKK pri ka\u017edom podp\u00edsan\u00ed d\u00e1tovej spr\u00e1vy vy\u017eadovan\u00fd len z CHD\u00da, ak CHD\u00da nebude pr\u00edstupn\u00e9, PPEKK nesmie podp\u00edsa\u0165 d\u00e1tov\u00fa spr\u00e1vu.“
    <\/i>Tu ako vid\u00edme samotn\u00e1 Finan\u010dn\u00e1 spr\u00e1va zv\u00fdraz\u0148uje d\u00f4le\u017eitos\u0165 CHD\u00da, bez ktor\u00e9ho certifikovan\u00e9 rie\u0161enie nesmie v \u017eiadnom pr\u00edpade vyhotovi\u0165 doklad. Pri pou\u017eit\u00ed emul\u00e1toru napriek tomu plne certifikovan\u00e9 rie\u0161enie doklad vytvor\u00ed!

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  2. Finan\u010dn\u00e1 spr\u00e1va dok\u00e1\u017ee detegova\u0165 odpojenie CHD\u00da modulu
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    Pokladni\u010dn\u00fd program PPEKK (a teda ani Finan\u010dn\u00e1 spr\u00e1va) nedok\u00e1\u017ee detegova\u0165 odpojenie CHD\u00da modulu, ked\u017ee CHD\u00da emul\u00e1tor ho kompletne emuluje.

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  3. Finan\u010dn\u00e1 spr\u00e1va dok\u00e1\u017ee detegova\u0165 emul\u00e1tor CHD\u00da pod\u013ea preru\u0161en\u00e9ho \u010d\u00edseln\u00e9ho radu dokladov
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    Odha\u013eovanie pri vystavovan\u00ed off-line dokladov, ktor\u00e9 nikdy nebud\u00fa zaslan\u00e9 na Finan\u010dn\u00fa spr\u00e1vu pod\u013ea preru\u0161en\u00e9ho \u010d\u00edseln\u00e9ho radu dokladov, pova\u017eujeme len za nepochopenie pou\u017eitia emul\u00e1tora, preto si dovo\u013eujeme pou\u017ei\u0165 pr\u00edklad:

    V CHD\u00da je posledn\u00fd doklad \u010d\u00edslo 6 (a doklad bol zaslan\u00fd na server e-Kasa). V tejto chv\u00edli urob\u00edme k\u00f3piu CHD\u00da a to n\u00e1sledne odpoj\u00edme. V re\u017eime off-line na emul\u00e1tore bude PPEKK pokra\u010dova\u0165 v \u010d\u00edselnom rade a to 7,8,9 … Ke\u010f sa rozhodneme, \u017ee ideme vystavova\u0165 origin\u00e1lne doklady, op\u00e4\u0165 pripoj\u00edme CHD\u00da. PPEKK si pri spusten\u00ed pokladne zis\u0165uje posledne vystaven\u00fd doklad ulo\u017een\u00fd v CHD\u00da – tu zist\u00ed, \u017ee posledn\u00fd doklad bol 6 a \u010fal\u0161iemu prirad\u00ed 7, 8, 9 at\u010f … Server finan\u010dnej spr\u00e1vy bude evidova\u0165 posledn\u00fd doklad 6 a potom mu bud\u00fa postupne prib\u00fada\u0165 7,8,9. V \u017eiadnom pr\u00edpade sa nepodar\u00ed skontrolova\u0165 doklady pod\u013ea \u010d\u00edsla, preto\u017ee to bude pokra\u010dova\u0165 v \u010d\u00edselnom rade. Z uveden\u00e9ho pr\u00edkladu vypl\u00fdva, \u017ee pri pou\u017eit\u00ed emul\u00e1tora v \u010d\u00edselnom rade dokladov nenastane na strane Finan\u010dnej spr\u00e1vy \u017eiadna nezrovnalos\u0165.

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  4. Finan\u010dn\u00e1 spr\u00e1va dok\u00e1\u017ee detegova\u0165 neplatn\u00fd doklad, ktor\u00fd nebol do 48 hod\u00edn (a viac) zaslan\u00fd na server Finan\u010dnej spr\u00e1vy<\/em>

    <\/b>Toto je pravda. Tu je ale potrebn\u00e9 si uvedomi\u0165, \u017ee zo samotn\u00e9ho falo\u0161n\u00e9ho dokladu Finan\u010dn\u00e1 spr\u00e1va nedok\u00e1\u017ee priamo zisti\u0165, ktor\u00fd predajca tento doklad vyhotovil (predajca m\u00e1 toti\u017e nad jeho obsahom pln\u00fa kontrolu – m\u00f4\u017ee napr\u00edklad pou\u017ei\u0165 impersonifika\u010dn\u00fd \u00fatok a falo\u0161n\u00e9 doklady vystavova\u0165 na svoju konkurenciu). Na to, aby Finan\u010dn\u00e1 spr\u00e1va dok\u00e1zala identifikova\u0165 predajcu, ktor\u00fd vystavuje falo\u0161n\u00e9 doklady vyu\u017eit\u00edm CHD\u00da emul\u00e1tora, musia by\u0165 splnen\u00e9 nasleduj\u00face dve podmienky:

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    • Z\u00e1kazn\u00edk mus\u00ed uveden\u00fd doklad overi\u0165 minim\u00e1lne a\u017e po 48 hodin\u00e1ch, kedy sa dozvie, \u017ee doklad nebol zaveden\u00fd na Finan\u010dnej spr\u00e1vy a je teda neplatn\u00fd (v\u00e4\u010d\u0161ina z\u00e1kazn\u00edkov toto nikdy nesprav\u00ed).

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      • Z\u00e1kazn\u00edk po tom ako sa dozvie, \u017ee jeho doklad je neplatn\u00fd, tak mus\u00ed explicitne kontaktova\u0165 Finan\u010dn\u00fa spr\u00e1vu a informova\u0165 ich, ktor\u00fd presne predajca mu dan\u00fd falo\u0161n\u00fd doklad vyhotovil. A\u017e potom dok\u00e1\u017ee Finan\u010dn\u00e1 spr\u00e1va vykona\u0165 jeho kontrolu. Aj v tejto situ\u00e1cii je ve\u013emi \u0165a\u017ek\u00e9 dok\u00e1za\u0165 dan\u00e9mu predajcovi, \u017ee dan\u00fd falo\u0161n\u00fd doklad mu vydal on (obvykle sta\u010d\u00ed ke\u010f to poprie). Nutn\u00e9 podotkn\u00fa\u0165, \u017ee Finan\u010dn\u00e1 spr\u00e1va nem\u00e1 mechanizmy, ako tak\u00e9hoto podvodn\u00e9ho predajcu identifikova\u0165 priamo, ked\u017ee obsah podvrhnut\u00fdch vystaven\u00fdch dokladov ani samotn\u00e1 komunik\u00e1cia e-Kasa ho neprezrad\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

        S\u00fahlas\u00edme s vyjadren\u00edm Finan\u010dnej spr\u00e1vy: <\/span>„Oproti predo\u0161l\u00e9mu syst\u00e9mu m\u00e1 toti\u017e finan\u010dn\u00e1 spr\u00e1va v\u00a0s\u00fa\u010dasnosti omnoho \u0161ir\u0161ie mechanizmy na identifikovanie nepoctiv\u00e9ho konania<\/span><\/i>.“<\/i><\/b><\/p>\n

        Ot\u00e1zne je v\u0161ak, \u010di s\u00fa\u010dasne vynalo\u017een\u00e9 prostriedky ako aj prostriedky na bud\u00facu \u00fadr\u017ebu cel\u00e9ho e-Kasa syst\u00e9mu boli vynalo\u017een\u00e9 \u00fa\u010delne <\/b>(da\u0148ovn\u00edci vynalo\u017eili na e-Kasu prostriedky vo v\u00fd\u0161ke 18 mili\u00f3nov, ktor\u00e9 zaplatil \u0161t\u00e1t priamo a \u010fal\u0161\u00edch cca 60-80 mili\u00f3nov samotn\u00ed podnikatelia)<\/strong>.

        <\/b>Podobne s\u00fahlas\u00edme s tvrden\u00edm „Pr\u00e1ve pri klasick\u00fdch registra\u010dn\u00fdch pokladniciach sme toti\u017e identifikovali, \u017ee existuj\u00fa pokladnice s modifikovate\u013en\u00fdm fi\u0161k\u00e1lnym modulom. \u010casto sa na modifikovan\u00ed fi\u0161k\u00e1lnych modulov podie\u013eali niektor\u00e9 servisn\u00e9 organiz\u00e1cie.<\/em>“ A tu sa objavuje \u010fal\u0161ia zranite\u013enos\u0165 cel\u00e9ho e-Kasa syst\u00e9mu – n\u00e1\u0161 \u00fatok sme realizovali bez z\u00e1sahu do pokladni\u010dn\u00e9ho syst\u00e9mu, bez z\u00e1sahu do certifikovanej \u010dasti PPEKK a bez z\u00e1sahu do CHD\u00da.<\/strong> Navy\u0161e, pokladnice sa v syst\u00e9me e-Kasa u\u017e neblombuj\u00fa, preto tvrd\u00edme, \u017ee nov\u00fd syst\u00e9m je ove\u013ea viac zranite\u013enej\u0161\u00ed. Tvrdenie, \u017ee odpojen\u00edm CHD\u00da od po\u010d\u00edta\u010da je mo\u017en\u00e9 zisti\u0165, \u017ee ho podnikate\u013e nepou\u017e\u00edva – pri pou\u017e\u00edvan\u00ed emul\u00e1tora fyzick\u00e9 CHD\u00da nie je potrebn\u00e9, m\u00f4\u017ee v\u0161ak zosta\u0165 pripojen\u00e9 k po\u010d\u00edta\u010du – emul\u00e1tor a PPEKK ho v\u0161ak bud\u00fa ignorova\u0165.

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        Dodato\u010dn\u00e1 tla\u010d „k\u00f3pi\u00ed“ origin\u00e1lnych dokladov ulo\u017een\u00fdch v CHD\u00da (ktor\u00e9 je pri spom\u00ednanom CHD\u00da nesporne jednoduch\u0161ie), jednoduch\u00e1 tla\u010d fikt\u00edvnych dokladov pomocou emul\u00e1tora, pou\u017e\u00edvanie nieko\u013ek\u00fdch „origin\u00e1lnych“ \u013eahko zamenite\u013en\u00fdch CHD\u00da s\u00fa fakty, ktor\u00e9 ur\u010dite pr\u00ednos cel\u00e9ho e-Kasa syst\u00e9mu degraduj\u00fa.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

        Pre Investigat\u00edvne centrum J\u00e1na Kuciaka (ICJK) sme vykonali bezpe\u010dnostn\u00fa anal\u00fdzu e-Kasa pokladn\u00edc. \u00a0 Odhalili sme kritick\u00fa zranite\u013enos\u0165 v bezpe\u010dnostnom dizajne, ktor\u00e1 sa t\u00fdka v\u00e4\u010d\u0161iny najpou\u017e\u00edvanej\u0161\u00edch e-Kasa pokladn\u00edc na Slovensku. \u00a0 Demon\u0161trovali sme, \u017ee „bezpe\u010dn\u00e9“ chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko (CHD\u00da), kde by sa mali uklada\u0165 v\u0161etky vydan\u00e9 doklady bez akejko\u013evek mo\u017enosti zmazania alebo \u00fapravy, dok\u00e1\u017eeme 100% odemulova\u0165 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5072","post","type-post","status-publish","format-standard","hentry","category-uncategorized-sk"],"yoast_head":"\nStanovisko spolo\u010dnosti Nethemba k vyjadreniu Finan\u010dnej spr\u00e1vy na zranite\u013enos\u0165 e-Kasa - Nethemba<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stanovisko spolo\u010dnosti Nethemba k vyjadreniu Finan\u010dnej spr\u00e1vy na zranite\u013enos\u0165 e-Kasa - Nethemba\" \/>\n<meta property=\"og:description\" content=\"Pre Investigat\u00edvne centrum J\u00e1na Kuciaka (ICJK) sme vykonali bezpe\u010dnostn\u00fa anal\u00fdzu e-Kasa pokladn\u00edc. \u00a0 Odhalili sme kritick\u00fa zranite\u013enos\u0165 v bezpe\u010dnostnom dizajne, ktor\u00e1 sa t\u00fdka v\u00e4\u010d\u0161iny najpou\u017e\u00edvanej\u0161\u00edch e-Kasa pokladn\u00edc na Slovensku. \u00a0 Demon\u0161trovali sme, \u017ee „bezpe\u010dn\u00e9“ chr\u00e1nen\u00e9 d\u00e1tov\u00e9 \u00falo\u017eisko (CHD\u00da), kde by sa mali uklada\u0165 v\u0161etky vydan\u00e9 doklady bez akejko\u013evek mo\u017enosti zmazania alebo \u00fapravy, dok\u00e1\u017eeme 100% odemulova\u0165 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\" \/>\n<meta property=\"og:site_name\" content=\"Nethemba\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nethemba\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-04T23:07:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-11-05T08:32:12+00:00\" \/>\n<meta name=\"author\" content=\"Pavol Lupt\u00e1k\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@nethemba\" \/>\n<meta name=\"twitter:site\" content=\"@nethemba\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pavol Lupt\u00e1k\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\"},\"author\":{\"name\":\"Pavol Lupt\u00e1k\",\"@id\":\"https:\/\/nethemba.com\/de\/#\/schema\/person\/5f4ba68c8e1a2013d30e0804245b8234\"},\"headline\":\"Stanovisko spolo\u010dnosti Nethemba k vyjadreniu Finan\u010dnej spr\u00e1vy na zranite\u013enos\u0165 e-Kasa\",\"datePublished\":\"2019-11-04T23:07:56+00:00\",\"dateModified\":\"2019-11-05T08:32:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\"},\"wordCount\":1299,\"commentCount\":0,\"articleSection\":[\"Uncategorized @sk\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\",\"url\":\"https:\/\/nethemba.com\/sk\/stanovisko-spolocnosti-nethemba-k-vyjadreniu-financnej-spravy-na-zranitelnost-e-kasa\/\",\"name\":\"Stanovisko spolo\u010dnosti Nethemba k vyjadreniu Finan\u010dnej spr\u00e1vy na zranite\u013enos\u0165 e-Kasa - 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