{"id":9478,"date":"2026-08-04T16:52:44","date_gmt":"2026-08-04T14:52:44","guid":{"rendered":"https:\/\/nethemba.com\/?p=9478"},"modified":"2026-08-04T16:52:44","modified_gmt":"2026-08-04T14:52:44","slug":"efaktura-gdpr-profesijna-mlcanlivost","status":"publish","type":"post","link":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/","title":{"rendered":"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165: \u010do \u0161t\u00e1t nepovedal pol mili\u00f3nu firiem"},"content":{"rendered":"<h2>Zhrnutie<\/h2>\n<p>Od 1. janu\u00e1ra 2027 mus\u00ed ka\u017ed\u00e1 fakt\u00fara medzi slovensk\u00fdmi podnikate\u013emi prejs\u0165 ako \u0161trukt\u00farovan\u00e9 XML cez certifikovan\u00fa s\u00fakromn\u00fa firmu \u2014 \u201edigit\u00e1lneho po\u0161t\u00e1ra\u201c \u2014 a \u00fadaje z nej vr\u00e1tane <strong>n\u00e1zvu ka\u017edej fakturovanej polo\u017eky a mena odberate\u013ea<\/strong> dostane v takmer re\u00e1lnom \u010dase Finan\u010dn\u00e1 spr\u00e1va. Presk\u00famali sme z\u00e1kon \u010d. 385\/2025 Z. z., technick\u00fa \u0161pecifik\u00e1ciu reportovacieho dokumentu, cel\u00fd legislat\u00edvny spis vr\u00e1tane v\u0161etk\u00fdch 255 pripomienok z medzirezortn\u00e9ho pripomienkov\u00e9ho konania, judikat\u00faru SDE\u00da a ES\u013dP a sk\u00fasenosti \u00f4smich kraj\u00edn. V\u00fdsledok sa d\u00e1 zhrn\u00fa\u0165 do \u0161iestich bodov:<\/p>\n<ol>\n<li><strong>Z\u00e1kon neobsahuje ani jednu zmienku o ochrane osobn\u00fdch \u00fadajov.<\/strong> Jedin\u00fd v\u00fdskyt re\u0165azca \u201eosobn\u201c v z\u00e1kone \u010d. 385\/2025 Z. z. je \u201eosobn\u00e9 motorov\u00e9 vozidlo\u201c. Nula zmienok o GDPR m\u00e1 aj d\u00f4vodov\u00e1 spr\u00e1va, dolo\u017eka vplyvov, vyhodnotenie pripomienkov\u00e9ho konania aj 47-stranov\u00e9 FAQ Finan\u010dnej spr\u00e1vy. Pos\u00fadenie vplyvu na ochranu \u00fadajov (DPIA), ktor\u00e9 GDPR pri rozsiahlom systematickom sprac\u00favan\u00ed vy\u017eaduje, nie je nikde verejne dolo\u017een\u00e9.<\/li>\n<li><strong>Slovensko reportuje \u0161t\u00e1tu men\u00e1, ktor\u00e9 harmonizovan\u00fd eur\u00f3psky \u0161tandard nepozn\u00e1<\/strong> \u2014 a technick\u00e1 \u0161pecifik\u00e1cia ide nad r\u00e1mec aj slovensk\u00e9ho z\u00e1kona: meno odberate\u013ea sa posiela v\u017edy, hoci z\u00e1kon ho \u017eiada len pri odberate\u013eoch bez I\u010c DPH.<\/li>\n<li><strong>Z\u00e1kon nesp\u013a\u0148a n\u00e1le\u017eitosti, ktor\u00e9 \u010dl. 23 GDPR od tak\u00e9hoto z\u00e1sahu vy\u017eaduje<\/strong>: \u017eiadna doba uchov\u00e1vania \u00fadajov, \u017eiadne \u00fa\u010delov\u00e9 obmedzenie, \u017eiadne ur\u010denie rol\u00ed, \u017eiadne z\u00e1ruky proti zneu\u017eitiu. Automatizovan\u00e9 pr\u00edstupy k \u00fadajom sa v spise da\u0148ov\u00e9ho subjektu ani neeviduj\u00fa.<\/li>\n<li><strong>Digit\u00e1lni po\u0161t\u00e1ri nemaj\u00fa zo z\u00e1kona \u017eiadnu povinnos\u0165 ml\u010danlivosti, \u017eiadny z\u00e1kaz pou\u017eitia d\u00e1t na vlastn\u00e9 \u00fa\u010dely a \u017eiadny limit uchov\u00e1vania.<\/strong> Bezpe\u010dnostn\u00e9 \u0161tandardy pre nich \u017eiadal v pripomienkovom konan\u00ed aj N\u00e1rodn\u00fd bezpe\u010dnostn\u00fd \u00farad \u2014 ne\u00faspe\u0161ne.<\/li>\n<li><strong>Advok\u00e1tske tajomstvo nedostalo v\u00fdnimku \u2014 tajn\u00e1 slu\u017eba \u00e1no.<\/strong> V tom istom pripomienkovom konan\u00ed Slovensk\u00e1 advok\u00e1tska komora \u017eiadala ochranu identity klientov (zamietnut\u00e9) a SIS \u017eiadala, aby sa \u00fadaje o jej vlastn\u00fdch n\u00e1kupoch do syst\u00e9mu neposielali, lebo syst\u00e9m je \u201ene\u00famern\u00e9 bezpe\u010dnostn\u00e9 riziko\u201c (akceptovan\u00e9).<\/li>\n<li><strong>Ide to aj inak.<\/strong> Nemecko a Belgicko zaviedli t\u00fa ist\u00fa eur\u00f3psku e-fakt\u00faru bez povinn\u00fdch sprostredkovate\u013eov a bez \u0161t\u00e1tneho zberu; Taliansko muselo po z\u00e1sahu dozorn\u00e9ho org\u00e1nu presta\u0165 uklada\u0165 popisy plnen\u00ed a zdravotn\u00e9 fakt\u00fary m\u00e1 v \u0161t\u00e1tnom syst\u00e9me trvalo zak\u00e1zan\u00e9; Franc\u00fazsko popisy plnen\u00ed pri profesi\u00e1ch viazan\u00fdch tajomstvom vyl\u00fa\u010dilo priamo z\u00e1konom.<\/li>\n<\/ol>\n<p>Pr\u00e1voplatn\u00fd verdikt o rozpore s GDPR zatia\u013e neexistuje \u2014 \u017eiadny eur\u00f3psky s\u00fad doposia\u013e e-faktura\u010dn\u00fd syst\u00e9m nezru\u0161il. Slovensk\u00e1 \u00faprava v\u0161ak rob\u00ed presne to, \u010do dozorn\u00e9 org\u00e1ny v in\u00fdch krajin\u00e1ch ozna\u010dili za neproporcion\u00e1lne a \u010do S\u00fadny dvor E\u00da opakovane vytkol plo\u0161n\u00fdm zberom d\u00e1t. Ni\u017e\u0161ie je cel\u00fd re\u0165azec d\u00f4kazov.<\/p>\n<h2>1. \u010co presne syst\u00e9m zbiera<\/h2>\n<p>Novela z\u00e1kona o DPH (<a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2025\/385\" target=\"_blank\" rel=\"noopener\">z\u00e1kon \u010d. 385\/2025 Z. z.<\/a>) zav\u00e1dza od 1. 1. 2027 povinn\u00fa e-faktur\u00e1ciu pre tuzemsk\u00e9 B2B transakcie v 5-rohovom Peppol modeli: dod\u00e1vate\u013e \u2192 po\u0161t\u00e1r dod\u00e1vate\u013ea \u2192 po\u0161t\u00e1r odberate\u013ea \u2192 odberate\u013e, pri\u010dom piatym rohom je Finan\u010dn\u00e1 spr\u00e1va. Cez po\u0161t\u00e1ra prech\u00e1dza <strong>cel\u00e1 fakt\u00fara<\/strong> \u2014 kompletn\u00e9 XML so v\u0161etk\u00fdmi n\u00e1le\u017eitos\u0165ami pod\u013ea \u00a7 74 ods. 1 vr\u00e1tane pr\u00edloh do ~100 MB.<\/p>\n<p>Finan\u010dnej spr\u00e1ve po\u0161t\u00e1r automaticky posiela takzvan\u00fd Slovak Republic Tax Data Document (<a href=\"https:\/\/docs.peppol.eu\/tdd\/sk\/tdd-sk\/\" target=\"_blank\" rel=\"noopener\">SK TDD, verzia 1.0.0<\/a>). Overili sme jeho obsah pole po poli:<\/p>\n<ul>\n<li><strong>Riadky fakt\u00fary s\u00fa povinn\u00e9 a v ka\u017edom riadku je povinn\u00fd n\u00e1zov polo\u017eky<\/strong> (pole BT-153). Finan\u010dn\u00e1 spr\u00e1va teda dost\u00e1va textov\u00fd n\u00e1zov v\u0161etk\u00e9ho, \u010do si slovensk\u00e9 firmy medzi sebou fakturuj\u00fa. Pr\u00e1vnym titulom je \u00a7 74 ods. 1 p\u00edsm. f) \u2014 \u201emno\u017estvo a druh dodan\u00e9ho tovaru alebo rozsah a druh dodanej slu\u017eby\u201c.<\/li>\n<li><strong>Meno odberate\u013ea je povinn\u00e9 v\u017edy<\/strong> (pole BT-044) \u2014 aj ke\u010f odberate\u013e m\u00e1 I\u010c DPH. Z\u00e1kon (\u00a7 85o ods. 9) pritom meno \u017eiada len pri odberate\u013eoch, ktor\u00ed I\u010c DPH nemaj\u00fa. \u0160pecifik\u00e1cia teda pren\u00e1\u0161a viac, ne\u017e uklad\u00e1 z\u00e1kon, na z\u00e1klade ktor\u00e9ho vznikla.<\/li>\n<li>Volite\u013ene \u0161pecifik\u00e1cia umo\u017e\u0148uje prenies\u0165 aj <strong>IBAN, \u010d\u00edslo platobnej karty a meno dr\u017eite\u013ea karty<\/strong> \u2014 \u00fadaje, ktor\u00e9 z\u00e1kon oznamova\u0165 neprikazuje v\u00f4bec.<\/li>\n<\/ul>\n<p>Uchov\u00e1vanie: platite\u013e mus\u00ed fakt\u00fary archivova\u0165 10 rokov. Po\u0161t\u00e1r nem\u00e1 \u017eiadnu z\u00e1konn\u00fa povinnos\u0165 ani obmedzenie \u2014 FAQ Finan\u010dnej spr\u00e1vy v\u00fdslovne uv\u00e1dza, \u017ee <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Podnikatelia\/Dan_z_pridanej_hodnoty\/efaktura\/2026\/2026.07.07_FAQ_Faktura.pdf\" target=\"_blank\" rel=\"noopener\">\u201eposkytovate\u013e doru\u010dovacej slu\u017eby nem\u00e1 z\u00e1konn\u00fa povinnos\u0165 uchov\u00e1va\u0165 zaslan\u00e9 XML s\u00fabory\u201c<\/a>; \u010do s d\u00e1tami urob\u00ed, je vec obchodnej zmluvy. A pre \u00fadaje u Finan\u010dnej spr\u00e1vy z\u00e1kon <strong>neustanovuje \u017eiadnu lehotu uchov\u00e1vania ani pravidl\u00e1 sprac\u00favania<\/strong> \u2014 plat\u00ed len v\u0161eobecn\u00fd re\u017eim da\u0148ov\u00e9ho tajomstva (<a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2009-563\" target=\"_blank\" rel=\"noopener\">\u00a7 11 da\u0148ov\u00e9ho poriadku<\/a>), ktor\u00fd sa spr\u00edstup\u0148uje ka\u017ed\u00e9mu org\u00e1nu, ktor\u00fd \u201epreuk\u00e1\u017ee opr\u00e1vnenos\u0165\u201c z osobitn\u00fdch predpisov, a ktor\u00e9ho <strong>automatizovan\u00e9 spr\u00edstupnenia cez informa\u010dn\u00fd syst\u00e9m sa v spise subjektu neeviduj\u00fa<\/strong> (\u00a7 11 ods. 6).<\/p>\n<h2>2. Pre\u010do je to probl\u00e9m pod\u013ea GDPR<\/h2>\n<p>Fakt\u00fary \u017eivnostn\u00edkov, advok\u00e1tov, lek\u00e1rov \u010di prenaj\u00edmate\u013eov \u2014 fyzick\u00fdch os\u00f4b s\u00fa osobn\u00e9 \u00fadaje; S\u00fadny dvor E\u00da to potvrdil opakovane (<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX:62009CJ0092\" target=\"_blank\" rel=\"noopener\">C-92\/09 Schecke<\/a>, <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX:62015CJ0398\" target=\"_blank\" rel=\"noopener\">C-398\/15 Manni<\/a>) a vo veci <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=celex%3A62020CJ0175\" target=\"_blank\" rel=\"noopener\">C-175\/20 SS SIA<\/a> v\u00fdslovne pre zber da\u0148ovou spr\u00e1vou. Eur\u00f3psky dozorn\u00fd \u00faradn\u00edk pre ochranu \u00fadajov (EDPS) v <a href=\"https:\/\/edps.europa.eu\/system\/files\/2023-03\/23-03-03_opinion_legislative_proposal_digital_age_en_5.pdf\" target=\"_blank\" rel=\"noopener\">stanovisku 7\/2023<\/a> k eur\u00f3pskej reforme DPH nap\u00edsal, \u017ee \u00fadaje z fakt\u00far \u201em\u00f4\u017eu odhali\u0165 citliv\u00e9 inform\u00e1cie o konkr\u00e9tnych fyzick\u00fdch osob\u00e1ch, ako s\u00fa inform\u00e1cie o zak\u00fapenom tovare, cestovn\u00fdch pl\u00e1noch alebo pr\u00e1vnych slu\u017eb\u00e1ch\u201c a ich plo\u0161n\u00fd zber \u201eby poskytol prostriedky na vytvorenie detailn\u00e9ho profilu dotknut\u00fdch os\u00f4b\u201c.<\/p>\n<p>Proti tomuto pozadiu m\u00e1 slovensk\u00fd z\u00e1kon \u0161tyri merate\u013en\u00e9 deficity:<\/p>\n<p><strong>Minimaliz\u00e1cia (\u010dl. 5 GDPR).<\/strong> Harmonizovan\u00fd eur\u00f3psky dataset pre cezhrani\u010dn\u00fd reporting (smernica <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\" target=\"_blank\" rel=\"noopener\">2025\/516 \u201eViDA\u201c<\/a>) identifikuje strany v\u00fdlu\u010dne cez I\u010c DPH \u2014 men\u00e1 a adresy do\u0148 nepatria, \u010do EDPS vyzdvihol ako k\u013e\u00fa\u010dov\u00fa poistku. Slovensk\u00fd syst\u00e9m men\u00e1 posiela. Pri dom\u00e1cich transakci\u00e1ch pritom ViDA nech\u00e1va rozsah d\u00e1t \u00faplne na \u010dlensk\u00fd \u0161t\u00e1t (\u010dl. 271b ods. 4) \u2014 minimaliz\u00e1cia bola \u010disto slovensk\u00e9 politick\u00e9 rozhodnutie, ktor\u00e9 nikto neurobil. D\u00f4kaz, \u017ee to ide menej invaz\u00edvne, m\u00e1 pritom \u0161t\u00e1t vo vlastnej legislat\u00edve: kontroln\u00fd v\u00fdkaz DPH funguje od roku 2014 bez popisov plnen\u00ed a bez mien a na kr\u00ed\u017eov\u00e9 p\u00e1rovanie odpo\u010dtov posta\u010doval \u2014 a mimochodom be\u017e\u00ed s\u00fabe\u017ene s nov\u00fdm syst\u00e9mom a\u017e do 30. 6. 2030, tak\u017ee tri a pol roka sa tie ist\u00e9 transakcie zbieraj\u00fa dvakr\u00e1t.<\/p>\n<p><strong>Ch\u00fdbaj\u00face z\u00e1ruky (\u010dl. 23 GDPR).<\/strong> S\u00fadny dvor v C-175\/20 potvrdil, \u017ee plo\u0161n\u00fd odber \u00fadajov da\u0148ovou spr\u00e1vou mus\u00ed sp\u013a\u0148a\u0165 n\u00e1le\u017eitosti \u010dl. 23: vymedzen\u00e9 \u00fa\u010dely, kateg\u00f3rie \u00fadajov, doby uchov\u00e1vania, z\u00e1ruky proti zneu\u017eitiu. Z\u00e1kon \u010d. 385\/2025 Z. z. neobsahuje ani jednu z nich.<\/p>\n<p><strong>Neur\u010den\u00e9 roly (\u010dl. 28 GDPR) a bezpe\u010dnos\u0165 (\u010dl. 32).<\/strong> Z\u00e1kon neur\u010duje, kto je v re\u0165azci dod\u00e1vate\u013e \u2192 po\u0161t\u00e1r \u2192 Finan\u010dn\u00e1 spr\u00e1va prev\u00e1dzkovate\u013eom a kto sprostredkovate\u013eom \u2014 presne pred t\u00fdm EDPS varoval. Certifik\u00e1cia po\u0161t\u00e1rov (\u00a7 76a) nevy\u017eaduje \u017eiadne preuk\u00e1zanie bezpe\u010dnostn\u00fdch opatren\u00ed pod\u013ea GDPR; ISO 27001 bude povinn\u00e9 a\u017e od 1. 7. 2027, \u010di\u017ee prv\u00fd polrok povinnej prev\u00e1dzky be\u017e\u00ed bez certifikovan\u00e9ho syst\u00e9mu riadenia bezpe\u010dnosti.<\/p>\n<p><strong>\u017diadna DPIA (\u010dl. 35 GDPR).<\/strong> Pri systematickom rozsiahlom sprac\u00favan\u00ed je pos\u00fadenie vplyvu na ochranu \u00fadajov povinn\u00e9. Preh\u013eadali sme cel\u00fd verejn\u00fd spis \u2014 dolo\u017eku vplyvov, d\u00f4vodov\u00fa spr\u00e1vu, <a href=\"https:\/\/hsr.rokovania.sk\/data\/att\/189811_subor.pdf\" target=\"_blank\" rel=\"noopener\">vyhodnotenie pripomienkov\u00e9ho konania<\/a>, hodnotenie \u00datvaru hodnoty za peniaze \u2014 a nena\u0161li sme jedin\u00fa zmienku. Jedin\u00e1 stopa: projektov\u00fd z\u00e1mer Finan\u010dn\u00e9ho riadite\u013estva z augusta 2025 uv\u00e1dza vyhl\u00e1\u0161ku o DPIA ako <em>bud\u00facu<\/em> povinnos\u0165. Dolo\u017eka vplyvov navy\u0161e v\u00fdslovne kon\u0161tatuje: \u201eNeboli identifikovan\u00e9 \u017eiadne in\u00e9 alternat\u00edvne rie\u0161enia.\u201c \u0160panielsky dozorn\u00fd org\u00e1n AEPD v analogickej situ\u00e1cii (<a href=\"https:\/\/www.aepd.es\/documento\/2024-0015.pdf\" target=\"_blank\" rel=\"noopener\">spr\u00e1va 015\/2024<\/a>) skon\u0161tatoval, \u017ee \u0161t\u00e1tne \u00falo\u017eisko \u201evernej k\u00f3pie ka\u017edej fakt\u00fary\u201c bez vykonanej DPIA nem\u00e1 pr\u00e1vny z\u00e1klad. <em>(MF SR a FR SR sme po\u017eiadali o spr\u00edstupnenie DPIA pod\u013ea infoz\u00e1kona; odpovede dopln\u00edme.)<\/em><\/p>\n<p>A dozorn\u00fd org\u00e1n? <strong>\u00darad na ochranu osobn\u00fdch \u00fadajov SR je vo vyhodnoten\u00ed pripomienkov\u00e9ho konania veden\u00fd ako subjekt \u010d. 57 s nula pripomienkami.<\/strong> V roku, ke\u010f pripomienkoval 54 in\u00fdch materi\u00e1lov so 151 pripomienkami, k najv\u00e4\u010d\u0161iemu nov\u00e9mu zberu d\u00e1t o podnikate\u013eoch nepovedal ni\u010d; jeho v\u00fdro\u010dn\u00e1 spr\u00e1va slovo \u201efakt\u00fara\u201c neobsahuje.<\/p>\n<h2>3. Advok\u00e1ti, lek\u00e1ri a ml\u010danlivos\u0165: v\u00fdnimku dostala len tajn\u00e1 slu\u017eba<\/h2>\n<p>Fakt\u00fara advok\u00e1ta obsahuje meno klienta a popis slu\u017eby. S\u00fahrn fakt\u00far advok\u00e1ta je zoznam jeho klientov \u2014 v ruk\u00e1ch s\u00fakromn\u00e9ho po\u0161t\u00e1ra a v datab\u00e1ze Finan\u010dnej spr\u00e1vy. Povinnos\u0165 ml\u010danlivosti pod\u013ea <a href=\"https:\/\/www.zakonypreludi.sk\/zz\/2003-586\" target=\"_blank\" rel=\"noopener\">\u00a7 23 z\u00e1kona o advok\u00e1cii<\/a> pritom pozn\u00e1 len p\u00e4\u0165 prelomen\u00ed (AML, p\u00edsomn\u00e9 pozbavenie klientom, spor s klientom, disciplin\u00e1rne konanie, prekazenie trestn\u00e9ho \u010dinu) \u2014 odovzdanie fakt\u00fary komer\u010dn\u00e9mu Peppol oper\u00e1torovi pod \u017eiadne z nich nespad\u00e1. Obdobn\u00e9 povinnosti maj\u00fa not\u00e1ri, da\u0148ov\u00ed poradcovia, exek\u00fatori, medi\u00e1tori a zdravotn\u00edcki pracovn\u00edci; ani jeden z t\u00fdchto z\u00e1konov v\u00fdnimku pre e-fakt\u00faru nepozn\u00e1.<\/p>\n<p>Judikat\u00fara je pritom jednozna\u010dn\u00e1 a \u010derstv\u00e1:<\/p>\n<ul>\n<li><strong>ES\u013dP, <a href=\"https:\/\/hudoc.echr.coe.int\/eng?i=001-173091\" target=\"_blank\" rel=\"noopener\">Sommer proti Nemecku<\/a> (2017):<\/strong> z\u00edskavanie \u00fadajov o pohyboch na profesijnom \u00fa\u010dte advok\u00e1ta od tretej strany (banky) poru\u0161ilo \u010dl. 8 Dohovoru \u2014 z\u00e1ruky advok\u00e1tskeho tajomstva nemo\u017eno ob\u00eds\u0165 t\u00fdm, \u017ee sa d\u00e1ta vy\u017eiadaj\u00fa od sprostredkovate\u013ea.<\/li>\n<li><strong>SDE\u00da, <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=celex%3A62020CJ0694\" target=\"_blank\" rel=\"noopener\">C-694\/20 Orde van Vlaamse Balies<\/a> (2022):<\/strong> u\u017e samotn\u00e9 odhalenie <em>existencie<\/em> vz\u0165ahu advok\u00e1t\u2013klient tret\u00edm osob\u00e1m je z\u00e1sahom do \u010dl. 7 Charty.<\/li>\n<li><strong>SDE\u00da, <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX:62023CJ0432\" target=\"_blank\" rel=\"noopener\">C-432\/23 Ordre des avocats du barreau de Luxembourg<\/a> (26. 9. 2024):<\/strong> pr\u00edkaz, aby advok\u00e1t vydal da\u0148ovej spr\u00e1ve \u201ev\u0161etku dokument\u00e1ciu a inform\u00e1cie t\u00fdkaj\u00face sa jeho vz\u0165ahov s klientom\u201c, je z\u00e1sah do \u010dl. 7 Charty \u2014 a \u010dlensk\u00fd \u0161t\u00e1t nesmie da\u0148ov\u00e9 poradenstvo z posilnenej ochrany vy\u0148a\u0165.<\/li>\n<\/ul>\n<p><strong>\u010co sa stalo v pripomienkovom konan\u00ed.<\/strong> Stiahli sme kompletn\u00fd dataset 255 pripomienok k n\u00e1vrhu z\u00e1kona (LP\/2025\/396) aj ofici\u00e1lne vyhodnotenie s odpove\u010fami ministerstva. Ochrany s\u00fakromia a tajomstva sa t\u00fdkalo p\u00e4\u0165 pripomienok. Tri stoja za doslovn\u00e9 pre\u010d\u00edtanie:<\/p>\n<p><strong>Slovensk\u00e1 advok\u00e1tska komora<\/strong> (19. 8. 2025) navrhla, aby advok\u00e1t nemusel uv\u00e1dza\u0165 \u201eidentifika\u010dn\u00e9 \u00fadaje klienta ani konkr\u00e9tny opis pr\u00e1vnej slu\u017eby, ak by ich uvedenie mohlo vies\u0165 k poru\u0161eniu povinnosti ml\u010danlivosti\u201c, s anonymiz\u00e1ciou \u201esp\u00f4sobom, ktor\u00fd vylu\u010duje mo\u017enos\u0165 sp\u00e4tnej identifik\u00e1cie klienta\u201c \u2014 s oporou o Chartu, Dohovor, \u00dastavu SR a judikat\u00faru vy\u0161\u0161ie. V\u00fdsledok: <strong>neakceptovan\u00e1.<\/strong> Ministerstvo financi\u00ed odpovedalo, \u017ee identifika\u010dn\u00e9 \u00fadaje s\u00fa povinnou n\u00e1le\u017eitos\u0165ou fakt\u00fary pod\u013ea eur\u00f3pskej smernice, a dodalo: \u201ev opise slu\u017eby sta\u010d\u00ed uvies\u0165 v\u0161eobecn\u00e9 ozna\u010denie, \u017ee ide o poskytnutie pr\u00e1vnych slu\u017eieb.\u201c To je pozoruhodn\u00fd \u00fastupok \u2014 len\u017ee je to veta vo vyhodnoten\u00ed pripomienok, nie pr\u00e1vna norma; a identitu klienta nerie\u0161i v\u00f4bec: t\u00e1 te\u010die cez po\u0161t\u00e1ra \u010falej a cez povinn\u00e9 pole TDD aj na Finan\u010dn\u00fa spr\u00e1vu.<\/p>\n<p><strong>Slovensk\u00e1 informa\u010dn\u00e1 slu\u017eba<\/strong> (18. 8. 2025) \u017eiadala, aby sa \u00fadaje o druhu tovarov a slu\u017eieb dod\u00e1van\u00fdch jej samej do syst\u00e9mu neposielali. Jej od\u00f4vodnenie stoj\u00ed za cit\u00e1t: \u201eaj poskytovanie zdanlivo nepodstatn\u00fdch \u00fadajov m\u00f4\u017ee \u010di u\u017e priamo alebo v spojen\u00ed s \u010fal\u0161\u00edmi \u00fadajmi ohrozi\u0165 plnenie jej \u00faloh\u201c; oproti kontroln\u00e9mu v\u00fdkazu ide o \u201ene\u00famern\u00e9 zv\u00fd\u0161enie bezpe\u010dnostn\u00e9ho rizika\u201c; \u201enie je mo\u017en\u00e9 v s\u00fa\u010dasnosti jednozna\u010dne ur\u010di\u0165 okruh subjektov, ani po\u010det os\u00f4b, ktor\u00e9 by potenci\u00e1lne mohli ma\u0165 pr\u00edstup k poskytovan\u00fdm \u00fadajom\u201c; a \u201enie je mo\u017en\u00e9 ur\u010di\u0165 ani mieru ochrany \u00fadajov\u2026, ktor\u00fa je tento syst\u00e9m sp\u00f4sobil\u00fd zabezpe\u010di\u0165.\u201c V\u00fdsledok: <strong>akceptovan\u00e1.<\/strong> V z\u00e1kone dnes stoj\u00ed z\u00e1kaz e-fakt\u00far pre SIS, Vojensk\u00e9 spravodajstvo a utajovan\u00e9 skuto\u010dnosti.<\/p>\n<p>Pre\u010d\u00edtajte si tie dve rozhodnutia ved\u013ea seba. \u0160t\u00e1tna tajn\u00e1 slu\u017eba ofici\u00e1lne skon\u0161tatovala, \u017ee syst\u00e9m je bezpe\u010dnostn\u00e9 riziko s nekontrolovate\u013en\u00fdm okruhom pr\u00edstupov \u2014 a dostala v\u00fdnimku. Advok\u00e1ti s tou istou logikou a silnej\u0161ou judikat\u00farou ju nedostali. Klienti advok\u00e1tov a pacienti lek\u00e1rov maj\u00fa men\u0161iu ochranu ne\u017e n\u00e1kupn\u00e9 zoznamy tajnej slu\u017eby.<\/p>\n<p><strong>N\u00e1rodn\u00fd bezpe\u010dnostn\u00fd \u00farad<\/strong> k tomu \u017eiadal, aby po\u0161t\u00e1ri museli sp\u013a\u0148a\u0165 bezpe\u010dnostn\u00e9 \u0161tandardy pre kvalifikovan\u00e9 elektronick\u00e9 doru\u010dovacie slu\u017eby pod\u013ea nariadenia eIDAS (normy ETSI EN 319 5xx). Z\u00e1sadn\u00e1 pripomienka: <strong>neakceptovan\u00e1.<\/strong> N\u00e1rodn\u00e1 autorita pre kybernetick\u00fa bezpe\u010dnos\u0165 \u017eiadala pre kan\u00e1l, ktor\u00fdm pote\u010d\u00fa v\u0161etky fakt\u00fary v krajine, konkr\u00e9tne bezpe\u010dnostn\u00e9 normy \u2014 a ministerstvo financi\u00ed to odmietlo.<\/p>\n<h2>4. Ako to rie\u0161ia inde<\/h2>\n<ul>\n<li><strong>Taliansko<\/strong> zaviedlo e-fakt\u00fary v 2019 \u2014 a dozorn\u00fd org\u00e1n Garante e\u0161te pred spusten\u00edm ozna\u010dil pl\u00e1n uklada\u0165 cel\u00e9 fakt\u00fary za \u201esystematick\u00e9, plo\u0161n\u00e9 a detailn\u00e9 sprac\u00favanie osobn\u00fdch \u00fadajov vo ve\u013ekom rozsahu\u201c a don\u00fatil da\u0148ov\u00fa agent\u00faru obmedzi\u0165 sa na da\u0148ov\u00e9 polia bez popisov plnen\u00ed (<a href=\"https:\/\/www.garanteprivacy.it\/web\/guest\/home\/docweb\/-\/docweb-display\/docweb\/9069072\" target=\"_blank\" rel=\"noopener\">provvedimento z 20. 12. 2018<\/a>). Osemro\u010dn\u00e9 ukladanie pln\u00fdch fakt\u00far nesk\u00f4r <a href=\"https:\/\/www.garanteprivacy.it\/home\/docweb\/-\/docweb-display\/docweb\/9434785\" target=\"_blank\" rel=\"noopener\">ozna\u010dil za \u201eneproporcion\u00e1lne v demokratickom \u0161t\u00e1te\u201c<\/a>. Popisy plnen\u00ed na fakt\u00farach za pr\u00e1vne slu\u017eby sa v \u0161t\u00e1tnej datab\u00e1ze <a href=\"https:\/\/www.garanteprivacy.it\/home\/docweb\/-\/docweb-display\/docweb\/9732234\" target=\"_blank\" rel=\"noopener\">povinne zne\u010ditate\u013e\u0148uj\u00fa<\/a> a <strong>e-fakt\u00fary za zdravotn\u00e9 v\u00fdkony fyzick\u00fdm osob\u00e1m s\u00fa v \u0161t\u00e1tnom syst\u00e9me zak\u00e1zan\u00e9 \u2014 od roku 2025 natrvalo<\/strong> (<a href=\"https:\/\/fiscomania.com\/prestazioni-sanitarie\/\" target=\"_blank\" rel=\"noopener\">D.Lgs. 81\/2025<\/a>).<\/li>\n<li><strong>Franc\u00fazsko<\/strong> (reforma 2026\/27, tie\u017e model s\u00fakromn\u00fdch platforiem) dostalo ochranu tajomstva priamo do z\u00e1kona: da\u0148ovej spr\u00e1ve sa \u00fadaje odovzd\u00e1vaj\u00fa <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046385773\" target=\"_blank\" rel=\"noopener\">\u201es v\u00fdnimkou presn\u00e9ho ozna\u010denia dodan\u00e9ho tovaru alebo slu\u017eby, v s\u00falade s povinnos\u0165ami os\u00f4b viazan\u00fdch profesijn\u00fdm tajomstvom\u201c<\/a> (\u010dl. 242 nonies J pr\u00edlohy II CGI). B2C sa reportuje len ako denn\u00e9 agreg\u00e1ty bez identity spotrebite\u013ea.<\/li>\n<li><strong>Nemecko<\/strong> zaviedlo B2B e-fakt\u00faru od 2025 <strong>bez povinn\u00fdch sprostredkovate\u013eov a bez \u0161t\u00e1tneho zberu<\/strong>: pod\u013ea spolkov\u00e9ho ministerstva financi\u00ed <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/1046425\/\" target=\"_blank\" rel=\"noopener\">\u201ena pr\u00edjem e-fakt\u00fary posta\u010duje aj e-mailov\u00e1 schr\u00e1nka\u201c<\/a> a reporting sa nespust\u00ed pred eur\u00f3pskym term\u00ednom 2030. <strong>Belgicko<\/strong> od 2026 podobne \u2014 Peppol bez \u0161t\u00e1tu v ceste fakt\u00fary. T\u00e1 ist\u00e1 eur\u00f3pska norma, nula po\u0161t\u00e1rov, nula real-time dozoru.<\/li>\n<li><strong>Ma\u010farsko<\/strong> reportuje \u00fadaje z fakt\u00far od 2018 bez povinn\u00e9ho sprostredkovate\u013ea \u2014 a jeho technick\u00e1 sch\u00e9ma <a href=\"https:\/\/github.com\/nav-gov-hu\/Online-Invoice\/blob\/master\/src\/schemas\/nav\/gov\/hu\/OSA\/CHANGELOG_3.0.md\" target=\"_blank\" rel=\"noopener\">zakazuje uv\u00e1dza\u0165 osobn\u00e9 \u00fadaje spotrebite\u013eov<\/a>: minimaliz\u00e1cia vyn\u00faten\u00e1 priamo form\u00e1tom.<\/li>\n<li><strong>Po\u013esko<\/strong> je varovanie: \u0161t\u00e1tny syst\u00e9m KSeF sa roky odkladal po audite, ktor\u00fd na\u0161iel \u201ezle navrhnut\u00fa architekt\u00faru\u201c; pred \u0161tartom sa zistilo, \u017ee <a href=\"https:\/\/sekurak.pl\/sprawdz-czy-ksiegowosc-twojej-firmy-nie-wycieka-produkcyjnych-faktur-do-internetu-ksef\/\" target=\"_blank\" rel=\"noopener\">testovacie prostredie vyd\u00e1valo re\u00e1lne produk\u010dn\u00e9 fakt\u00fary \u2014 na prihl\u00e1senie sta\u010dilo zada\u0165 I\u010cO \u013eubovo\u013enej firmy, bez hesla<\/a>.<\/li>\n<\/ul>\n<p>Koncentrovan\u00e9 da\u0148ov\u00e9 d\u00e1ta pritom unikaj\u00fa opakovane: bulharsk\u00e1 da\u0148ov\u00e1 spr\u00e1va pri\u0161la v 2019 o <a href=\"https:\/\/en.wikipedia.org\/wiki\/2019_Bulgarian_Revenue_Agency_hack\" target=\"_blank\" rel=\"noopener\">d\u00e1ta 5+ mili\u00f3nov ob\u010danov<\/a>, v USA <a href=\"https:\/\/www.nbcnews.com\/politics\/donald-trump\/former-irs-contractor-pleads-guilty-leaking-trump-tax-records-rcna120213\" target=\"_blank\" rel=\"noopener\">kontraktor IRS vyniesol da\u0148ov\u00e9 priznania najbohat\u0161\u00edch<\/a>, prev\u00e1dzkovate\u013e e-faktura\u010dnej siete Tungsten mal <a href=\"https:\/\/securityledger.com\/2025\/08\/tungsten-automation-data-breach-what-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\">breach v roku 2025<\/a>. Slovensko na svoju certifik\u00e1ciu bez bezpe\u010dnostn\u00fdch noriem (bod 3) dopl\u00e1ca\u0165 e\u0161te len za\u010dne \u2014 a sk\u00fasenos\u0165 s eKasou, <a href=\"https:\/\/nethemba.com\/resources\/ekasa-posudenie-bezpecnosti-chdu.pdf\" target=\"_blank\" rel=\"noopener\">ktorej \u201eneprelomite\u013en\u00fd\u201c certifikovan\u00fd modul sa dal odemulova\u0165<\/a>, ukazuje, ko\u013eko \u0161t\u00e1tna certifika\u010dn\u00e1 pe\u010diatka re\u00e1lne v\u00e1\u017ei.<\/p>\n<h2>5. Dom\u00e1ci precedens: eKasa u\u017e raz na \u00fastavnom s\u00fade padla<\/h2>\n<p>Slovensko m\u00e1 vlastn\u00fd vzorec, ako sa tak\u00fdto spor kon\u010d\u00ed. \u00dastavn\u00fd s\u00fad v n\u00e1leze <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2021\/492\/vyhlasene_znenie.html\" target=\"_blank\" rel=\"noopener\">PL. \u00daS 25\/2019<\/a> (eKasa) vyslovil proti\u00fastavnos\u0165 \u201eunik\u00e1tneho identifik\u00e1tora kupuj\u00faceho\u201c a zd\u00f4raznil, \u017ee z\u00e1kon mus\u00ed konkr\u00e9tny \u00fa\u010del zberu definova\u0165 a od\u00f4vodni\u0165 <strong>pred<\/strong> zberom \u2014 nie dodato\u010dne. Prev\u00e1dzkovate\u013e (Finan\u010dn\u00e1 spr\u00e1va) aj architekt\u00fara (real-time prenos do centr\u00e1lnej datab\u00e1zy) s\u00fa pri e-fakt\u00fare toto\u017en\u00e9. A e\u0161te sk\u00f4r, v n\u00e1leze PL. \u00daS 10\/2014 (<a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2015\/139\/\" target=\"_blank\" rel=\"noopener\">139\/2015 Z. z.<\/a>), \u00fastavn\u00fd s\u00fad zru\u0161il plo\u0161n\u00e9 uchov\u00e1vanie telekomunika\u010dn\u00fdch metad\u00e1t. S\u00fadny dvor E\u00da dr\u017e\u00ed rovnak\u00fa l\u00edniu od <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX:62012CJ0293\" target=\"_blank\" rel=\"noopener\">Digital Rights Ireland<\/a> po <a href=\"https:\/\/curia.europa.eu\/juris\/liste.jsf?num=C-511%2F18\" target=\"_blank\" rel=\"noopener\">La Quadrature du Net<\/a>: plo\u0161n\u00fd prevent\u00edvny zber d\u00e1t celej popul\u00e1cie bez vz\u0165ahu k podozreniu neobstoj\u00ed ani pri boji so z\u00e1va\u017enou kriminalitou \u2014 t\u00fdm menej pri v\u00fdbere DPH.<\/p>\n<h2>6. \u010co z toho vypl\u00fdva<\/h2>\n<p><strong>Pre z\u00e1konodarcu<\/strong> \u2014 tri opravy, ktor\u00e9 nekazia deklarovan\u00fd \u00fa\u010del syst\u00e9mu:<\/p>\n<ol>\n<li><strong>Minimalizova\u0165 dataset<\/strong>: \u0161t\u00e1tu maj\u00fa odch\u00e1dza\u0165 polia potrebn\u00e9 na v\u00fdpo\u010det a p\u00e1rovanie DPH \u2014 nie n\u00e1zvy polo\u017eiek a men\u00e1. Taliansko dokazuje, \u017ee sa to d\u00e1 dodato\u010dne; lep\u0161ie je to spravi\u0165 pred spusten\u00edm.<\/li>\n<li><strong>V\u00fdnimku pre profesijn\u00fa ml\u010danlivos\u0165 pov\u00fd\u0161i\u0165 z vety vo vyhodnoten\u00ed MPK na normu<\/strong> \u2014 franc\u00fazsky vzor existuje, n\u00e1vrh SAK bol na stole. Ochrana, ktor\u00fa dostala SIS, patr\u00ed aj klientom advok\u00e1tov a pacientom.<\/li>\n<li><strong>Bezpe\u010dnostn\u00e9 \u0161tandardy pre po\u0161t\u00e1rov<\/strong> \u2014 akceptova\u0165 to, \u010do \u017eiadal NB\u00da: eIDAS\/ETSI normy, povinn\u00e1 ml\u010danlivos\u0165, z\u00e1kaz sekund\u00e1rneho pou\u017eitia d\u00e1t, reten\u010dn\u00e9 limity a nez\u00e1visl\u00e9 audity namiesto certifika\u010dnej pe\u010diatky.<\/li>\n<\/ol>\n<p><strong>Pre advok\u00e1tov, lek\u00e1rov a \u010fal\u0161ie profesie<\/strong> \u2014 do 30. 6. 2030 existuje leg\u00e1lna cesta, ako neposiela\u0165 zoznam klientov ani po\u0161t\u00e1rovi, ani \u0161t\u00e1tu: e-fakt\u00faru treba vyhotovi\u0165, ale <strong>so s\u00fahlasom pr\u00edjemcu ju mo\u017eno doru\u010di\u0165 e-mailom mimo doru\u010dovacej slu\u017eby \u2014 a vtedy sa Finan\u010dnej spr\u00e1ve neoznamuje ni\u010d<\/strong> (potvrden\u00e9 priamo vo <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Podnikatelia\/Dan_z_pridanej_hodnoty\/efaktura\/2026\/2026.07.07_FAQ_Faktura.pdf\" target=\"_blank\" rel=\"noopener\">FAQ Finan\u010dnej spr\u00e1vy<\/a>, pr\u00edklady \u010d. 61 a 66: \u201edod\u00e1vate\u013e a ani odberate\u013e nem\u00e1 povinnos\u0165 ozn\u00e1menia \u00fadajov finan\u010dnej spr\u00e1ve\u201c). Zazmluvnen\u00e9ho po\u0161t\u00e1ra na <em>pr\u00edjem<\/em> ma\u0165 mus\u00edte (\u00a7 71 ods. 5) a opravn\u00e9 fakt\u00fary musia \u00eds\u0165 rovnak\u00fdm kan\u00e1lom ako p\u00f4vodn\u00e9 \u2014 ale ako klient sa ka\u017ed\u00e9ho dod\u00e1vate\u013ea viazan\u00e9ho ml\u010danlivos\u0165ou pokojne p\u00fdtajte, \u010di fakturuje mimo po\u0161t\u00e1ra. Mimochodom: ak z\u00e1kon s\u00e1m tri a pol roka prip\u00fa\u0161\u0165a fungovanie bez reportingu, \u0165a\u017eko tvrdi\u0165, \u017ee reporting je nevyhnutn\u00fd.<\/p>\n<p><strong>Pre komory<\/strong> \u2014 Slovensk\u00e1 advok\u00e1tska komora svoju odmietnut\u00fa pripomienku nikdy verejne nekomunikovala; jej \u010dlenovia sa o nej dozvedaj\u00fa z tejto anal\u00fdzy. Lek\u00e1rske komory nekonali v\u00f4bec a ministerstvo zdravotn\u00edctva nepodalo ani pripomienku. Judikat\u00fara C-694\/20 a C-432\/23 je mun\u00edcia, ktor\u00fa \u0161t\u00e1t nem\u00f4\u017ee odm\u00e1vnu\u0165 ako ideol\u00f3giu \u2014 a precedens SIS je dom\u00e1ci d\u00f4kaz dvojak\u00e9ho metra, ak\u00fd sa v s\u00fadnej sieni \u010d\u00edta \u013eahko.<\/p>\n<p><em>Ministerstvo financi\u00ed SR a Finan\u010dn\u00e9 riadite\u013estvo SR sme pod\u013ea z\u00e1kona \u010d. 211\/2000 Z. z. po\u017eiadali o spr\u00edstupnenie pos\u00fadenia vplyvu na ochranu osobn\u00fdch \u00fadajov (DPIA) k syst\u00e9mu eFakt\u00fara. O odpovediach budeme informova\u0165.<\/em><\/p>\n<hr>\n<p><em>Anal\u00fdza vych\u00e1dza z t\u00fdchto prim\u00e1rnych zdrojov: <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2025\/385\" target=\"_blank\" rel=\"noopener\">z\u00e1kon \u010d. 385\/2025 Z. z.<\/a> a <a href=\"https:\/\/static.slov-lex.sk\/static\/SK\/ZZ\/2004\/222\/20270101.html\" target=\"_blank\" rel=\"noopener\">konsolidovan\u00e9 znenie z\u00e1kona o DPH k 1. 1. 2027<\/a>; <a href=\"https:\/\/docs.peppol.eu\/tdd\/sk\/tdd-sk\/\" target=\"_blank\" rel=\"noopener\">\u0161pecifik\u00e1cia SK Tax Data Document v1.0.0<\/a>; <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Podnikatelia\/Dan_z_pridanej_hodnoty\/efaktura\/2026\/2026.07.07_FAQ_Faktura.pdf\" target=\"_blank\" rel=\"noopener\">FAQ Finan\u010dnej spr\u00e1vy 9\/DPH\/2025\/IM<\/a>; kompletn\u00fd dataset 255 pripomienok z LP\/2025\/396 (API port\u00e1lu Slov-Lex) a <a href=\"https:\/\/hsr.rokovania.sk\/data\/att\/189811_subor.pdf\" target=\"_blank\" rel=\"noopener\">vyhodnotenie MPK<\/a>; <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2025\/516\/oj\" target=\"_blank\" rel=\"noopener\">smernica (E\u00da) 2025\/516<\/a> a <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/517\/oj\" target=\"_blank\" rel=\"noopener\">nariadenie (E\u00da) 2025\/517<\/a>; <a href=\"https:\/\/edps.europa.eu\/data-protection\/our-work\/publications\/opinions\/2023-03-03-edps-opinion-package-legislative-proposals-vat-digital-age_en\" target=\"_blank\" rel=\"noopener\">stanovisko EDPS 7\/2023<\/a>; rozsudky SDE\u00da a ES\u013dP citovan\u00e9 v texte.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kon o e-fakt\u00fare neobsahuje ani jednu zmienku o ochrane osobn\u00fdch \u00fadajov. Advok\u00e1tska komora \u017eiadala ochranu identity klientov \u2014 zamietnut\u00e9. Tajn\u00e1 slu\u017eba \u017eiadala to ist\u00e9 pre seba \u2014 schv\u00e1len\u00e9.<\/p>\n","protected":false},"author":0,"featured_media":9463,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2987],"tags":[3008,2993,2995,2991,2992,1186,3009,2996,3001,3010,1207],"class_list":["post-9478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-sk","tag-advokatske-tajomstvo","tag-digitalny-postar","tag-dph","tag-e-faktura","tag-elektronicka-fakturacia","tag-gdpr","tag-ochrana-osobnych-udajov","tag-peppol","tag-regulacia","tag-sis","tag-sukromie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165 - Nethemba<\/title>\n<meta name=\"description\" content=\"Pr\u00e1vna a bezpe\u010dnostn\u00e1 anal\u00fdza povinnej e-faktur\u00e1cie: z\u00e1kon bez jedinej zmienky o ochrane \u00fadajov, ch\u00fdbaj\u00faca DPIA a pripomienkov\u00e9 konanie, v ktorom tajn\u00e1 slu\u017eba uspela a advok\u00e1tska komora nie.\" \/>\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\/efaktura-gdpr-profesijna-mlcanlivost\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"eFakt\u00fara vs. GDPR: advok\u00e1tske tajomstvo v\u00fdnimku nedostalo, SIS \u00e1no\" \/>\n<meta property=\"og:description\" content=\"Z\u00e1kon o e-fakt\u00fare nem\u00e1 ani jednu zmienku o ochrane osobn\u00fdch \u00fadajov. Advok\u00e1tska komora \u017eiadala ochranu klientov \u2014 zamietnut\u00e9. SIS \u017eiadala to ist\u00e9 pre seba \u2014 schv\u00e1len\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/\" \/>\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=\"2026-08-04T14:52:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-og.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data1\" content=\"16 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/?p=9479\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165: \u010do \u0161t\u00e1t nepovedal pol mili\u00f3nu firiem\",\"datePublished\":\"2026-08-04T14:52:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/?p=9479\"},\"wordCount\":3211,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/efaktura-gdpr-profesijna-mlcanlivost-list.png\",\"keywords\":[\"advok\u00e1tske tajomstvo\",\"digit\u00e1lny po\u0161t\u00e1r\",\"DPH\",\"e-fakt\u00fara\",\"elektronick\u00e1 faktur\u00e1cia\",\"GDPR\",\"ochrana osobn\u00fdch \u00fadajov\",\"Peppol\",\"regul\u00e1cia\",\"SIS\",\"sukromie\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/?p=9479\",\"url\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/\",\"name\":\"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165 - Nethemba\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/efaktura-gdpr-profesijna-mlcanlivost-list.png\",\"datePublished\":\"2026-08-04T14:52:44+00:00\",\"description\":\"Pr\u00e1vna a bezpe\u010dnostn\u00e1 anal\u00fdza povinnej e-faktur\u00e1cie: z\u00e1kon bez jedinej zmienky o ochrane \u00fadajov, ch\u00fdbaj\u00faca DPIA a pripomienkov\u00e9 konanie, v ktorom tajn\u00e1 slu\u017eba uspela a advok\u00e1tska komora nie.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#primaryimage\",\"url\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/efaktura-gdpr-profesijna-mlcanlivost-list.png\",\"contentUrl\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/efaktura-gdpr-profesijna-mlcanlivost-list.png\",\"width\":1200,\"height\":1140,\"caption\":\"eFakt\u00fara vs. GDPR \u2014 advok\u00e1tske tajomstvo v\u00fdnimku nedostalo, tajn\u00e1 slu\u017eba \u00e1no.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/sk\\\/efaktura-gdpr-profesijna-mlcanlivost\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/nethemba.com\\\/domov\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165: \u010do \u0161t\u00e1t nepovedal pol mili\u00f3nu firiem\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#website\",\"url\":\"https:\\\/\\\/nethemba.com\\\/de\\\/\",\"name\":\"Nethemba\",\"description\":\"We care about your security\",\"publisher\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/nethemba.com\\\/de\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#organization\",\"name\":\"Nethemba\",\"url\":\"https:\\\/\\\/nethemba.com\\\/de\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Logo-UP.png\",\"contentUrl\":\"https:\\\/\\\/nethemba.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Logo-UP.png\",\"width\":66,\"height\":70,\"caption\":\"Nethemba\"},\"image\":{\"@id\":\"https:\\\/\\\/nethemba.com\\\/de\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nethemba\",\"https:\\\/\\\/x.com\\\/nethemba\",\"https:\\\/\\\/sk.linkedin.com\\\/company\\\/nethemba\",\"https:\\\/\\\/www.youtube.com\\\/@sabretoothatNethemba\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165 - Nethemba","description":"Pr\u00e1vna a bezpe\u010dnostn\u00e1 anal\u00fdza povinnej e-faktur\u00e1cie: z\u00e1kon bez jedinej zmienky o ochrane \u00fadajov, ch\u00fdbaj\u00faca DPIA a pripomienkov\u00e9 konanie, v ktorom tajn\u00e1 slu\u017eba uspela a advok\u00e1tska komora nie.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/","og_locale":"sk_SK","og_type":"article","og_title":"eFakt\u00fara vs. GDPR: advok\u00e1tske tajomstvo v\u00fdnimku nedostalo, SIS \u00e1no","og_description":"Z\u00e1kon o e-fakt\u00fare nem\u00e1 ani jednu zmienku o ochrane osobn\u00fdch \u00fadajov. Advok\u00e1tska komora \u017eiadala ochranu klientov \u2014 zamietnut\u00e9. SIS \u017eiadala to ist\u00e9 pre seba \u2014 schv\u00e1len\u00e9.","og_url":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/","og_site_name":"Nethemba","article_publisher":"https:\/\/www.facebook.com\/nethemba","article_published_time":"2026-08-04T14:52:44+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-og.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_creator":"@nethemba","twitter_site":"@nethemba","twitter_misc":{"Predpokladan\u00fd \u010das \u010d\u00edtania":"16 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#article","isPartOf":{"@id":"https:\/\/nethemba.com\/?p=9479"},"author":{"name":"","@id":""},"headline":"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165: \u010do \u0161t\u00e1t nepovedal pol mili\u00f3nu firiem","datePublished":"2026-08-04T14:52:44+00:00","mainEntityOfPage":{"@id":"https:\/\/nethemba.com\/?p=9479"},"wordCount":3211,"commentCount":0,"publisher":{"@id":"https:\/\/nethemba.com\/de\/#organization"},"image":{"@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#primaryimage"},"thumbnailUrl":"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-list.png","keywords":["advok\u00e1tske tajomstvo","digit\u00e1lny po\u0161t\u00e1r","DPH","e-fakt\u00fara","elektronick\u00e1 faktur\u00e1cia","GDPR","ochrana osobn\u00fdch \u00fadajov","Peppol","regul\u00e1cia","SIS","sukromie"],"articleSection":["Blog"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/nethemba.com\/?p=9479","url":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/","name":"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165 - Nethemba","isPartOf":{"@id":"https:\/\/nethemba.com\/de\/#website"},"primaryImageOfPage":{"@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#primaryimage"},"image":{"@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#primaryimage"},"thumbnailUrl":"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-list.png","datePublished":"2026-08-04T14:52:44+00:00","description":"Pr\u00e1vna a bezpe\u010dnostn\u00e1 anal\u00fdza povinnej e-faktur\u00e1cie: z\u00e1kon bez jedinej zmienky o ochrane \u00fadajov, ch\u00fdbaj\u00faca DPIA a pripomienkov\u00e9 konanie, v ktorom tajn\u00e1 slu\u017eba uspela a advok\u00e1tska komora nie.","breadcrumb":{"@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#primaryimage","url":"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-list.png","contentUrl":"https:\/\/nethemba.com\/wp-content\/uploads\/2026\/08\/efaktura-gdpr-profesijna-mlcanlivost-list.png","width":1200,"height":1140,"caption":"eFakt\u00fara vs. GDPR \u2014 advok\u00e1tske tajomstvo v\u00fdnimku nedostalo, tajn\u00e1 slu\u017eba \u00e1no."},{"@type":"BreadcrumbList","@id":"https:\/\/nethemba.com\/sk\/efaktura-gdpr-profesijna-mlcanlivost\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/nethemba.com\/domov\/"},{"@type":"ListItem","position":2,"name":"eFakt\u00fara vs. GDPR a profesijn\u00e1 ml\u010danlivos\u0165: \u010do \u0161t\u00e1t nepovedal pol mili\u00f3nu firiem"}]},{"@type":"WebSite","@id":"https:\/\/nethemba.com\/de\/#website","url":"https:\/\/nethemba.com\/de\/","name":"Nethemba","description":"We care about your security","publisher":{"@id":"https:\/\/nethemba.com\/de\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/nethemba.com\/de\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/nethemba.com\/de\/#organization","name":"Nethemba","url":"https:\/\/nethemba.com\/de\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/nethemba.com\/de\/#\/schema\/logo\/image\/","url":"https:\/\/nethemba.com\/wp-content\/uploads\/2025\/03\/Logo-UP.png","contentUrl":"https:\/\/nethemba.com\/wp-content\/uploads\/2025\/03\/Logo-UP.png","width":66,"height":70,"caption":"Nethemba"},"image":{"@id":"https:\/\/nethemba.com\/de\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nethemba","https:\/\/x.com\/nethemba","https:\/\/sk.linkedin.com\/company\/nethemba","https:\/\/www.youtube.com\/@sabretoothatNethemba"]}]}},"_links":{"self":[{"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/posts\/9478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/comments?post=9478"}],"version-history":[{"count":1,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/posts\/9478\/revisions"}],"predecessor-version":[{"id":9480,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/posts\/9478\/revisions\/9480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/media\/9463"}],"wp:attachment":[{"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/media?parent=9478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/categories?post=9478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nethemba.com\/sk\/wp-json\/wp\/v2\/tags?post=9478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}