1. Contractual relationship between the business partner and the Discount Machine
Based on a contractual relationship with a business partner (hereinafter referred to as the " Interested Party "), the Discount Machine mediates the sale of the Interested Party's goods and services to end consumers (hereinafter referred to as the " Customer " or " Customers ").
The subject of the contract concluded between the Interested Party and the Discount Machine is the rental of a trading platform and brokerage. The rental of the trading platform also includes the processing of payments from customers.
When concluding the contract, you, as the Interested Party, are also granted access to the partner interface (hereinafter referred to as the " Interface "): https://www.zlavomat.sk/partner , which will be sent to the e‑mail address you specified. This access will serve you for an overview of all promotions, billing, reservations, overview of vouchers, etc. Such access can be created for multiple persons, including the accountant (just contact your sales representative).
2. Coupon sales and redemptions
The customer purchases coupons through the Zlavomat.sk internet portal. The funds for these coupons are accepted for safekeeping in the Zlavomat bank account . These funds are yours from the beginning, therefore, it is necessary to deduct value added tax from them if you are a VAT payer. You can find an overview of your tax liability in the Interface, in the section Settlement – Overview of share payments – Overview for VAT (see point 4). In the Individual payments overview you will find an xls. overview with specific information about individual vouchers. Based on filtering, it will serve as a more detailed overview.
3. Billing system
We send funds for used 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 following working day. Along with the statement , an invoice for the commission from Zlavomat is also issued, which is deducted from the sales by credit .
After the end of the campaign, the so-called "Special Provider Fee" is also charged with the final billing and commission invoice. This item represents the portion for unused vouchers and is 100% of the voucher price in favor of Zlavomat.
The overall process is as follows:
4. Billing for services
In your interface, you can download overviews of all received payments for the purpose of issuing tax documents to customers and paying VAT. You can find them in the Billing – Overview of campaign payments tab. By pressing the blue Paid orders button, you will download to your computer a list of all paid and canceled orders for the entire campaign. Similarly, you can download the Overview for VAT, which contains sales data for individual months. You can also export overviews for all campaigns at once.
In this section you will find a Payment Overview for each promotion. This overview needs to be posted for the given month and also posted and paid VAT on received payments. We recommend posting payments by individual payments for easier matching with redeemed vouchers.
After the coupons are used by Customers, a statement for the given promotion will appear in the section Billing – Promotion Billing. Along with the bill, an invoice for the commission deducted from the total sales is issued. At this point, you receive the money into your bank account .
After opening the statement, you can see the total summary of sales and the distribution of individual stores by promotion ID and variants. For each variant, there is a number of units and total sales. The commission invoice contains the Zlavomat commission for the services provided. This invoice is already deducted from the total sales, so it does not need to be paid.
In the overview of billed vouchers, you will find an overall overview of voucher usage for the relevant period. This overview allows you to match paid vouchers with used ones. You will find the order number, payment date, usage date, voucher price, commission amount, etc.
You can find all redeemed coupons in the Vouchers section. You can simply select them by Promotion and redemption date and match them with the necessary invoice. The file can be downloaded to Excel.
5. Billing for goods
In the case of purchasing goods, the difference is that the purchased goods are directly applied 19 days after the goods have been marked as received by the Customer. Each item must be marked as delivered (you can find the order status in the Goods Orders section). In the case of postage, we do not charge a commission, the entire shipping amount remains with you.
When billing, the offer will be expanded to include the Postage Payment Overview category, where you can find a summary for individual days by shipping company and find out the total postage amount.
6. VAT issues
For single-purpose vouchers, a taxable supply occurs when the service is sold or the voucher is delivered. The actual use of the voucher (physical provision of the service or delivery 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 coupons (e.g. a voucher for any service worth €50). The VAT payer becomes liable for tax at the moment the money is received into the Zlavomat bank account, and upon physical provision of the service or delivery of goods, the tax base will be zero.
The data required for VAT payment can be found in the section Billing – Overview of share payments – Paid orders and Overview for VAT.
VAT is levied from:
- prepared tax documents, if the Customer proves to be an entrepreneur (see point 8),
- internal documents, from the sale of coupons to non-entrepreneurs,
- received invoice for commission from Zlavomat.
In the control statement, the VAT payment is recorded as follows:
- from prepared tax documents – in part A1,
- from internal documents – in part D2,
- from the received commission invoice – in part B2.
7. Unused vouchers
100% of the value of unused vouchers goes to Zlavomat. An unused voucher is initially revenue for you (you receive funds into our account) and if the customer does not show up, it will appear on our commission invoice and become an expense for you. The amounts are offset against each other. You initially paid VAT on such a voucher, if you are a VAT payer. This amount is then also an expense for you, so the VAT will be refunded to you with our commission invoice.
Unused vouchers are marked on the invoice and in the contract as "Special Provider Reward".
If you offer a service at a different VAT rate than the basic one, in the case of unused vouchers, it is necessary to issue corrective tax documents for the unused vouchers listed on the final commission invoice and request a VAT refund from the tax office, since the service was not provided.
8. Single-purpose and multi-purpose vouchers
On 1 October 2019, an amendment to Act No. 222/2004 Coll. on Value Added Tax entered into force, introducing new rules for applying VAT to the supply of vouchers. VAT taxation is defined in Section 9a and Section 22(10) and applies to vouchers issued after 30 September 2019. For the purposes of applying VAT, the amendment to the Act defined the terms: single-purpose and multi-purpose voucher.
- Single-purpose voucher : a voucher for which the place of supply of the goods or place of supply of the service to which the voucher relates and the tax payable on these goods or services are known at the time of its issue,
- Multi-purpose voucher : a voucher other than a single-purpose voucher.
In the case of a single-purpose voucher, the date of performance of the taxable transaction (DUZP) is considered to be the day of transfer (payment) of the voucher , when the customer receives the voucher in their email inbox. If there is a legal obligation, a tax document must be issued within 15 days at this point. When the voucher is physically redeemed , from a VAT perspective, there is no longer a supply of goods or provision of services, therefore VAT will no longer be charged .
With multi-purpose vouchers, the service or goods are provided only when the voucher is redeemed at the supplier . With multi-purpose vouchers, either VAT or the place of performance is unknown, therefore there is no obligation to issue a tax document upon transfer and issuance of the voucher. The tax document is issued only upon actual performance at the supplier.
The amendment to the law does not apply to so-called discount vouchers (e.g. 20% discount on a purchase of your choice or a voucher for any service worth €50). For these types of vouchers, the tax liability arises on the day the payment is received from the customer to the Zlavomat bank account . However, the DUZP is on the day the service is actually provided, but the tax base will be zero and will be offset against the received payment (advance payment).
9. Issuing tax documents
The discount machine is only an intermediary, so it cannot issue tax documents for Customers on its own behalf. It is necessary for you, as the service provider with whom the Customer concludes a purchase contract, to 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. After making the payment, the Customer must notify the issuing of a document for the entrepreneur and provide correct invoicing data. For a natural person – non-entrepreneur, the law does not stipulate the issuance of an invoice, however, such issuance is not contrary to the law (such issuance of a tax document does not apply to drawing a recreation allowance).
If the customer orders anything beyond the voucher when using the service, you will issue a receipt for these items ordered and paid for on site (e.g. drinks or sports services that are not included in the voucher price).
When purchasing for a company, we will immediately send you an e‑mail notification regarding the customer's request to issue a tax document for the given order. You can find a list of all requests in your interface in the Billing section in the Document requests section.
By clicking on the blue arrow, all necessary information for issuing the requested tax document will be displayed.
After issuing the required document, you can mark the application as completed.
You may also be notified of a request to issue an invoice for a customer's stay by the note "Purchase for a company" in your interface in the Reservations Overview section.
Receipt of payment
When issuing an invoice for a legal entity or a natural person – entrepreneur, it is necessary to prepare a tax document for the received payment within 15 days from the date of receipt of the payment. You can find a sample invoicetu .
The amendment to the law, effective from 1 October 2019, abolishes the obligation to issue a Document upon receipt of payment after purchasing a voucher for single-purpose vouchers, and at the same time, the obligation to issue a Document after the service has been completed after the service has been provided. DUZP already occurs on the day of purchasing the voucher, therefore only one regular tax document will be issued within 15 days.
A voucher is not a means of payment replacing cash, therefore there is no obligation to register the payment for the purchase of such a voucher in the ERP, because the goods or services were paid for non-cash. In the case of purchasing additional goods/services (e.g. based on a discount voucher), it is necessary to comply with the applicable legislation (in particular No. 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 system of territorial financial authorities) and to register the revenue from goods/services purchased in this way in cash or other means of payment replacing cash in the ERP.
In the case of issuing documents when drawing benefits from the social fund at 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 obliged to issue an invoice (see above), a voucher can be used to prove it to the employer and the employer does not have the right to request an invoice made out in the name of the company.
In addition, we have also preparedmanuál for accountants along with a description of individual accounting transactions and preliminary entries. If necessary, you can also download this manual inpdf .