Slovakia VAT guide
Slovakia VAT guide for businesses
Value Added Tax (VAT) in Slovakia was introduced in 1993. The local name of the VAT is Daň z pridanej hodnoty (DPH).
Its legislative framework is mainly included in two Acts: Act No. 222/2004 (VAT Act) and Act No. 563/2009 (Tax procedural code).
The Slovakian AT system is directly administered by the Slovak Financial Directorate, which is responsible to the Ministry of Finance.
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What is the Standard VAT (DPH) rate in Slovakia?
20%
Value Added Tax (VAT) in Slovakia was introduced in 1993. The local name of the VAT is Daň z pridanej hodnoty (DPH).
Its legislative framework is mainly included in two Acts: Act No. 222/2004 (VAT Act) and Act No. 563/2009 (Tax procedural code).
The Slovakian AT system is directly administered by the Slovak Financial Directorate, which is responsible to the Ministry of Finance.
Requirement to register for VAT
A taxable person that has its seat, place of business or fixed establishment in SK is obliged to register for VAT, if its threshold exceeded a turnover or €49,790 within 12 consecutive calendar months. Such an entity is obliged to submit a registration form by 20th of the month following the month in which the threshold was reached.
A non-established entity is obliged to register for VAT before the initiation of the taxable activity in Slovakia.
Non-established entities are not obliged for VAT registration, in some specific cases, for example:
- Transport services and related additional services, which are VAT exempt
- Services and goods, if the person liable to pay the tax is the recipient – a taxable person
- Goods according to § 13 par. 1 letter e) and f) of the VAT act and the person liable to pay the recipient
When does VAT liability apply?
VAT liability applies to the following transactions:
- Local supply of goods or services for consideration by a taxable person acting as such
- Intra-Community acquisition of goods by a taxable person for consideration
- Importation of goods
- Local supply of goods or services by the taxpayer for its private use or its staff, goods supplied free of charge or supplied for any purpose other than business related, if the input tax is deductible
- Transfer of own goods by a taxable person from SK to another EU Member State (or vice versa) for business purposes of the taxpayer
- Use of taxpayer’s tangible assets for its private use or its staff, goods supplied free of charge or supplied for any purpose other than business related, if the input tax is deductible
Invoicing requirements
An invoice must contain the following particulars:
- The name and surname of the taxable person, or the business name of the taxable person, the address of its seat, place of business, establishment, domicile or habitual residence, and its tax identification number under which the goods or services were supplied by that person
- The first name and surname of the recipient of goods or services, or the business name of the recipient of goods or services, the address of their registered office, place of business, establishment, residence or place of usual residence, and their VAT identification number, under which the goods were delivered to them or under which the services were provided to them
- The invoice sequential number
- The date when the goods or services were supplied or when the payment was received, if this date can be determined and differs from the invoice issue date
- The invoice issue date
- The quantity and type of goods supplied, or the extent and type of services rendered
- The taxable amount for each tax rate, the unit price less the tax and reductions and discounts, if these are not included in the unit price
- The tax rate or tax exemption applied; in the case of tax exemption, a reference shall be made to the applicable provision of this Act or of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended, or the mention “supply exempt from tax” shall be included
- The amount of the tax due, in Euro, with the exemption of the amount of tax applied under a special tax arrangement pursuant to §66
- The mention “Self-billing”, where the invoice is issued pursuant to §72 (6) by the customer that is the recipient of goods or services
- The mention “Reverse charge” where the recipient of goods or services is a person liable to pay the tax
- The information about a new means of transport supplied, as per §11 (12)
- The mention “Margin scheme – Travel agents” where a special arrangement pursuant to §65 is applied
- The mention “Margin scheme – Second-hand goods”, “Margin scheme – Works of art” or “Margin scheme – Collectors’ items and antiques”, depending on the type of goods with respect to which a special arrangement pursuant to §66 is applied
- The name and surname or the trade name of the tax representative pursuant to § 69a or § 69aa, the address of the tax representative’s seat or residence or the tax representative’s unique tax identification number, provided that the foreign entity is represented by a tax representative pursuant to § 69a or § 69aa.
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Returns and deadlines
The periodic VAT returns and payments shall be calculated and paid every month or, in some cases, every quarter.
Monthly returns
Taxpayer is obliged to submit the applicable VAT returns by the 25th day of the month following the relevant periods. If the deadline falls to weekend or a bank holiday, the taxpayer is obliged to submit the VAT return on the next working day at the latest.
Quarterly returns
In case of a new VAT registration a monthly frequency is mandatory. Taxpayer is eligible to change a filling frequency from monthly to quarterly, if more than 12 calendar months lapsed since the VAT registration and did not reach a turnover of €100,000 for the previous 12 calendar months.
In addition a taxpayer is also obliged to submit other VAT related reports as well:
EC sales list (ESL)
In case if it performed intra-Community supply of goods or services
VAT ledger statement (VLS)
Which represents a line-by-line report and contains all the VAT related transactions, which were performed during a month (e.g. domestic sales and purchases, intra-Community acquisitions and others)
For both ESL and VLS are due by the 25th day of the month (similarly as the VAT return).
Submission
Only electronical submission of the VAT return and other related reports are possible. For the e-submission of the returns a taxpayer must possess a hard token, which contains a valid electronic signature of the taxpayer.
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