Slovakia VAT Return Preparation Skill

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Skill Metadata

Field	Value
Jurisdiction	Slovakia
Jurisdiction Code	SK
Primary Legislation	Zakon c. 222/2004 Z.z. o dani z pridanej hodnoty (VAT Act No. 222/2004 Coll., as amended by Consolidation Act 2025)
Supporting Legislation	EU VAT Directive 2006/112/EC; Act No. 563/2009 Coll. (Tax Administration Act); Act No. 595/2003 Coll. (Income Tax Act)
Tax Authority	Financna sprava Slovenskej republiky (Financial Administration of the Slovak Republic)
Filing Portal	https://www.financnasprava.sk (eDane / eTax portal)
Contributor	Auto-generated draft -- requires validation
Validated By	Deep research verification, April 2026
Validation Date	2026-04-10
Skill Version	1.0
Status	validated
Confidence Coverage	Tier 1: box assignment, reverse charge, deductibility blocks, derived calculations. Tier 2: partial exemption coefficient, vehicle use documentation, import VAT reverse charge. Tier 3: complex group structures, non-standard supplies, triangulation, SOPARFI-like structures.

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Confidence Tier Definitions

Every rule in this skill is tagged with a confidence tier:

• [T1] Tier 1 -- Deterministic. Apply exactly as written. No reviewer judgement required.
• [T2] Tier 2 -- Reviewer Judgement Required. Flag the issue and present options. A qualified danovy poradca must confirm before filing.
• [T3] Tier 3 -- Out of Scope / Escalate. Skill does not cover this. Do not guess. Escalate to qualified adviser.

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Step 0: Client Onboarding Questions

Before classifying ANY transaction, you MUST know these facts about the client. Ask if not already known:

1. Entity name and IC DPH (VAT ID) [T1] -- SK + 10 digits
2. VAT registration type [T1] -- Standard (Section 4), Voluntary (Section 4a), Group registration (Section 4b), Registered for EU purposes only (Section 7/7a), or non-registered
3. Filing frequency [T1] -- Monthly (default for turnover >= EUR 100,000) or quarterly (turnover < EUR 100,000, after first year of registration)
4. Industry/sector [T2] -- impacts deductibility and rate classification
5. Does the business make exempt supplies? [T2] -- If yes, partial attribution required (koeficient); reviewer must confirm
6. Does the business trade goods for resale? [T1] -- impacts classification
7. Excess credit brought forward [T1] -- from prior period (nadmerny odpocet)
8. Does the business use import VAT reverse charge? [T2] -- new from July 2025 (DPHv25 form)
9. Is the client subject to the vehicle restriction (from 2026)? [T1] -- M1 vehicles, motorcycles

If any of items 1-3 are unknown, STOP. Do not classify any transactions until confirmed.

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Step 1: Transaction Classification Rules

1a. Determine Transaction Type [T1]

• Sale (output DPH / dan na vystupe) or Purchase (input DPH / dan na vstupe / odpocitanie dane)
• Salaries, social contributions (Socialna poistovna, zdravotne poistenie), tax payments, loan repayments, dividends, bank charges = OUT OF SCOPE
• Legislation: VAT Act Sec. 2-3 (scope of tax), Sec. 8-10 (supply of goods), Sec. 9 (supply of services)

1b. Determine Counterparty Location [T1]

• Slovakia (domestic): supplier/customer country is SK
• EU: AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, ES, SE
• Non-EU: everything else
• Note: UK is Non-EU post-Brexit. Ukraine is Non-EU. Czech Republic is a separate EU member.

1c. Determine VAT Rate [T1]

Rates from 1 January 2025 (Consolidation Act amendments):

Rate	Category	Legislation
23%	Standard rate -- most goods and services	VAT Act Sec. 27(1)
19%	Reduced rate -- foodstuffs, non-alcoholic beverages, medicines, certain construction/renovation of residential housing, sporting events entrance, accommodation, newspapers	VAT Act Sec. 27(2), Annex 7
5%	Super-reduced rate -- basic foodstuffs (bread, butter, milk, meat, fish, fruit, vegetables, eggs), books and periodicals	VAT Act Sec. 27(3), Annex 7a
0%	Zero-rated -- intra-EU supplies of goods (Sec. 43), exports (Sec. 47)	VAT Act Sec. 43-47
Exempt with credit	International transport, supplies connected with international trade	VAT Act Sec. 47
Exempt without credit	Financial services (Sec. 39), insurance (Sec. 37), healthcare (Sec. 29), education (Sec. 31), postal services (Sec. 28), residential rental (Sec. 38(3)), gambling, transfer of going concern	VAT Act Sec. 28-42

Pre-2025 rates (for historical periods): Standard 20%, Reduced 10%

1d. Determine Expense Category [T1]

• Capital goods: investment property and tangible assets used for business; adjustment applies on change of use
• Immovable property: 20-year adjustment period (VAT Act Sec. 54a)
• Movable capital goods: 5-year adjustment period (VAT Act Sec. 54)
• Resale: goods bought to resell
• Overhead/services: everything else
• Legislation: VAT Act Sec. 54-54a (adjustment of deduction for capital goods)

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Step 2: VAT Return Form Structure (DPHv25 -- from July 2025) [T1]

Legislation: VAT Act Sec. 78; form DPHv25 prescribed by Financial Administration.

Output DPH Section

Row	Description	Rate	Notes
01	Domestic supplies at 23% -- taxable base	23%	Standard-rated sales
01a	Output DPH at 23%	--	Calculated
02	Domestic supplies at 19% -- taxable base	19%	Food, accommodation, etc.
02a	Output DPH at 19%	--	Calculated
03	Domestic supplies at 5% -- taxable base	5%	Basic food, books
03a	Output DPH at 5%	--	Calculated
04	Intra-Community supply of goods (exempt with credit)	0%	Report on EC Sales List
05	Export of goods outside EU	0%	Customs documentation
06	Exempt supplies without right of deduction	--	Financial, insurance, healthcare
07	Intra-Community acquisition of goods -- taxable base	RC	Self-assessed
07a	Self-assessed output DPH on IC acquisition	--	At applicable SK rate
08	Services received from EU (reverse charge) -- taxable base	RC	B2B services from EU
08a	Self-assessed output DPH on EU services	--	At applicable SK rate
09	Services/goods received from non-EU (reverse charge) -- taxable base	RC	B2B from non-EU
09a	Self-assessed output DPH on non-EU	--	At applicable SK rate
10	Domestic reverse charge supplies received -- taxable base	RC	Construction, waste, etc.
10a	Self-assessed output DPH on domestic RC	--	At applicable rate
11	Import VAT -- output side (reverse charge, from July 2025)	RC	New DPHv25 feature
11a	Self-assessed output DPH on imports	--	At applicable rate
12	Self-supply / deemed supply	applicable	Private use, free gifts

Input DPH Section

Row	Description	Notes
20	Input DPH on domestic purchases at 23%	Standard-rated input
21	Input DPH on domestic purchases at 19%	Reduced-rated input
22	Input DPH on domestic purchases at 5%	Super-reduced input
23	Input DPH on intra-Community acquisitions	Mirrors Row 07a
23a	Input DPH on imports (reverse charge, from July 2025)	New DPHv25 feature
24	Input DPH on services from EU (reverse charge)	Mirrors Row 08a
25	Input DPH on services from non-EU (reverse charge)	Mirrors Row 09a
26	Input DPH on domestic reverse charge	Mirrors Row 10a
27	Adjustments to input DPH	Corrections, pro-rata, capital goods
28	Total input DPH deductible	Sum

Summary Section

Row	Description	Notes
30	Total output DPH	Sum of all output rows
31	Total input DPH	Row 28
32	DPH liability (Row 30 - Row 31) -- if positive	TO PAY
33	Excess DPH (Row 31 - Row 30) -- if positive	TO REFUND
34	Coefficient of proportional deduction (%)	For mixed businesses

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Step 3: Transaction Classification Matrix [T1]

Purchases -- Domestic (Slovak Supplier)

VAT Rate	Category	Input Row	Notes
23%	Overhead/services	Row 20	Standard domestic
19%	Overhead/services	Row 21	Food, accommodation
5%	Overhead/services	Row 22	Basic food, books
0%	Any	--	No DPH to claim
Any	Capital goods	Row 20/21/22	Track for 5/20-year adjustment
Any	Entertainment (blocked)	--	No deduction (Sec. 49(7))
Any	Vehicle (50% from 2026)	Row 20 at 50%	M1, L1e, L3e restriction

Purchases -- EU Supplier (Reverse Charge)

Type	Output Row	Input Row	Notes
Physical goods	Row 07/07a	Row 23	Intra-EU acquisition
Services (B2B)	Row 08/08a	Row 24	EU service RC
Out-of-scope	--	--	NEVER reverse charge
Local consumption abroad	--	--	Foreign VAT at source

Purchases -- Non-EU Supplier

Type	Output Row	Input Row	Notes
Services (B2B)	Row 09/09a	Row 25	Non-EU service import
Physical goods (customs, traditional)	--	Row 20	VAT paid at customs border
Physical goods (import RC from July 2025)	Row 11/11a	Row 23a	New self-assessment
Out-of-scope	--	--	NEVER reverse charge

Sales -- Domestic

Rate	Row	Notes
23%	Row 01/01a	Standard-rated
19%	Row 02/02a	Food, accommodation, etc.
5%	Row 03/03a	Basic food, books
Exempt with credit	Row 04/05	IC supply, exports
Exempt without credit	Row 06	Financial, insurance, healthcare

Sales -- EU / Non-EU

Location	Type	Row	Notes
EU B2B goods	Intra-EU supply	Row 04	Zero-rated, EC Sales List
EU B2B services	Place of supply in customer MS	Reported separately	VIES
Non-EU	Export	Row 05	Zero-rated, customs docs

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Step 4: Reverse Charge Mechanics [T1]

Legislation: VAT Act Sec. 69 (reverse charge); Sec. 11 (intra-EU acquisition).

Intra-EU Acquisitions of Goods (Sec. 11)

1. Report taxable base in Row 07 and self-assessed output DPH in Row 07a
2. Claim input DPH in Row 23
3. Net effect: zero for fully taxable businesses
4. Report on EC Sales List

EU Services Received -- B2B (Sec. 15(1))

1. Report in Row 08 (base) / Row 08a (output DPH)
2. Claim in Row 24
3. Net effect: zero

Non-EU Services Received (Sec. 69(2)-(3))

1. Report in Row 09 (base) / Row 09a (output DPH)
2. Claim in Row 25
3. Net effect: zero

Import VAT Reverse Charge (from July 2025) [T2]

Legislation: VAT Act Sec. 69(6)-(8) (new); DPHv25 form.

Feature	Detail
Eligibility	Registered businesses importing goods into Slovakia
How it works	Instead of paying import DPH at customs, self-assess on DPH return
Output side	Row 11 (base) / Row 11a (output DPH at applicable rate)
Input side	Row 23a (input DPH)
Net effect	Zero for fully taxable businesses
Documentation	Must have customs declaration and proper authorization

Flag for reviewer: confirm client is eligible for import reverse charge and has proper customs documentation.

Domestic Reverse Charge [T1]

Legislation: VAT Act Sec. 69(12).

Supply Type	Legislation	Threshold
Construction services	Sec. 69(12)(a)	No threshold
Supply of waste and scrap metals	Sec. 69(12)(b)	No threshold
Supply of certain agricultural products	Sec. 69(12)(c)	As specified
Supply of mobile phones and integrated circuits	Sec. 69(12)(d)	> EUR 5,000 per transaction
CO2 emission allowances	Sec. 69(12)(e)	No threshold
Supply of immovable property (when seller opts to tax)	Sec. 69(12)(f)	No threshold

Domestic reverse charge procedure:

1. Report in Row 10 (base) / Row 10a (output DPH)
2. Claim in Row 26
3. Net effect: zero

Exceptions to Reverse Charge [T1]

• Out-of-scope categories: NEVER reverse charge
• Local consumption abroad: NOT reverse charge
• EU supplier charged local VAT > 0%: NOT reverse charge
• Mobile phones/circuits below EUR 5,000: normal DPH applies

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Step 5: Deductibility Check

Blocked / Restricted Categories [T1]

Legislation: VAT Act Sec. 49(7).

Category	DPH Recovery	Legislation	Notes
Hospitality and entertainment (pohostenie a zabava)	0%	Sec. 49(7)(a)	Always blocked, no exceptions
Business gifts	0%	Sec. 49(7)(a)	Part of entertainment
Passenger vehicles M1 (from 2026)	50%	Sec. 49(7)(b) (new)	Unless proven 100% business
Motorcycles L1e/L3e (from 2026)	50%	Sec. 49(7)(b) (new)	Unless proven 100% business
Fuel for 50%-restricted vehicles	50%	Sec. 49(7)(b)	Follows vehicle rule
Maintenance/repairs for restricted vehicles	50%	Sec. 49(7)(b)	Follows vehicle rule
Personal use items	0%	Sec. 49(2)	No deduction
Supplies for exempt-without-credit activities	0%	Sec. 49(2)	Financial, insurance inputs

Vehicle Restriction Rules (from 1 January 2026) [T1]

Legislation: VAT Act Sec. 49(7)(b) (Consolidation Act 2025 amendment).

Scenario	DPH Deduction	Evidence Required
M1 passenger car, mixed use	50%	Default assumption
M1 passenger car, exclusively business	100%	Electronic records + notification to tax authority [T2]
L1e/L3e motorcycle, mixed use	50%	Default assumption
L1e/L3e motorcycle, exclusively business	100%	Electronic records + notification to tax authority [T2]
N1 van / N2+ truck	100%	No restriction (commercial vehicles)
Taxi / car rental vehicle	100%	Qualifying business activity
Fuel for 50% vehicle	50%	Follows vehicle classification
Fuel for 100% vehicle	100%	Follows vehicle classification

To claim 100% deduction: Taxpayer must (1) maintain electronic records of vehicle usage, (2) notify the tax authority in advance, and (3) demonstrate exclusive business use. Flag for reviewer.

Registration-Based Recovery [T1]

Registration Type	Input VAT Recovery	Legislation
Section 4 registered (standard)	Full recovery (subject to blocks)	Sec. 49
Section 4a (voluntary)	Full recovery once registered	Sec. 49
Section 7/7a (EU purposes only)	NO input VAT recovery	Sec. 7
Non-registered	NO recovery	--

Partial Exemption -- Coefficient [T2]

Legislation: VAT Act Sec. 50.

If business makes both taxable and exempt supplies:

Coefficient = Taxable Supplies / (Taxable Supplies + Exempt Supplies)

Rule	Detail	Legislation
Rounding	Round UP to nearest whole percent	Sec. 50(4)
De minimis	If >= 95%, treated as 100%	Sec. 50(4)
Provisional	Use prior year coefficient during year	Sec. 50(5)
Annual adjustment	True-up at year-end	Sec. 50(6)
Excluded	Incidental financial/property transactions, sale of capital goods	Sec. 50(3)

Flag for reviewer: coefficient must be confirmed by qualified accountant. Annual adjustment applies.

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Step 6: Control Statement (Kontrolny vykaz) [T1]

Legislation: VAT Act Sec. 78a.

Feature	Detail
Filing obligation	Mandatory for all VAT payers alongside DPH return
Filing deadline	Same as VAT return (25th of following month/quarter)
Content	Transaction-level detail for cross-checking with trading partners
Structure	Sections A (supplies made) and B (supplies received)
Threshold for detail	Invoices > EUR 5,000 require individual reporting
Aggregation	Invoices <= EUR 5,000 may be aggregated
Penalty for non-filing	Up to EUR 10,000

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Step 7: Key Thresholds

Threshold	Value	Legislation
Mandatory VAT registration	EUR 50,000 prior year turnover OR EUR 62,500 current year turnover (from 2025); proposed increase to EUR 85,000 from July 2026	Sec. 4(1)
Quarterly filing eligibility	Annual turnover < EUR 100,000 (after first year)	Sec. 78(2)
EU distance selling threshold	EUR 10,000/calendar year	EU Directive 2017/2455
EU SME scheme (from 2025)	EUR 85,000 domestic + EUR 100,000 EU-wide	EU Directive 2020/285
Domestic RC (electronics)	> EUR 5,000 per transaction	Sec. 69(12)(d)
Vehicle 50% restriction (from 2026)	All M1, L1e, L3e unless proven 100% business	Sec. 49(7)(b)
Control Statement detail	> EUR 5,000 per invoice	Sec. 78a
Capital goods -- movable	5-year adjustment	Sec. 54
Capital goods -- immovable	20-year adjustment	Sec. 54a
Refund minimum	EUR 10	Sec. 79(2)

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Step 8: VAT Registration [T1]

Feature	Detail	Legislation
VAT number format	SK + 10 digits	Sec. 4
Mandatory registration	Turnover > EUR 50,000 prior calendar year OR > EUR 62,500 in current calendar year (from 2025); proposed increase to EUR 85,000 from July 2026	Sec. 4(1)
Registration deadline	Immediate if EUR 62,500 exceeded in current year; by 20th of month following calendar year if EUR 50,000 prior-year threshold exceeded	Sec. 4(2)
Voluntary registration	May register below threshold	Sec. 4a
Group registration	Available for related entities	Sec. 4b
Section 7/7a registration	For EU acquisition/service purposes only, no input recovery	Sec. 7
Deregistration	After 1 year, if no longer obligated	Sec. 81
Fiscal representative	Required for non-EU businesses	Sec. 69a

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Step 9: Filing Deadlines and Penalties

Filing Deadlines [T1]

Filing	Period	Deadline	Legislation
DPH return (monthly)	Monthly	25th of following month	Sec. 78(1)
DPH return (quarterly)	Quarterly	25th of month following quarter end	Sec. 78(2)
Control Statement (Kontrolny vykaz)	Same as VAT return	25th of following month/quarter	Sec. 78a
EC Sales List (Suhrny vykaz)	Monthly	25th of following month	Sec. 80
DPH payment	Same as return	25th of following month/quarter	Sec. 78
Intrastat	Monthly	15th of following month	Statistical Office regulation

Penalties [T1]

Violation	Penalty	Legislation
Late filing of DPH return	EUR 30 - EUR 16,000	Tax Administration Act Sec. 155
Late payment of DPH	Interest at ECB rate + 10% p.a., from day after due date	Tax Administration Act Sec. 156
Tax shortfall (additional assessment)	10% of additional tax (if voluntary disclosure) / 20% (if audit)	Tax Administration Act Sec. 154
Control Statement non-filing	Up to EUR 10,000	Sec. 78a
EC Sales List non-filing	Up to EUR 10,000	Sec. 80
Failure to register	Back-assessment + penalty	Sec. 4
Repeated non-compliance	Double penalties	Tax Administration Act Sec. 155(3)

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Step 10: Derived Box Calculations [T1]

Row 30 = Sum of all output DPH rows (01a + 02a + 03a + 07a + 08a + 09a + 10a + 11a + ...)
Row 31 = Row 28 = Sum of all input DPH rows (20 + 21 + 22 + 23 + 23a + 24 + 25 + 26 + 27)

IF Row 30 > Row 31 THEN
  Row 32 = Row 30 - Row 31  -- Tax Payable
  Row 33 = 0
ELSE
  Row 32 = 0
  Row 33 = Row 31 - Row 30  -- Excess Credit (Refund)
END

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Step 11: Edge Case Registry

EC1 -- EU hotel / restaurant / taxi booked abroad [T1]

Situation: Slovak DPH-registered client pays for hotel in Austria. Invoice shows Austrian 13% VAT. Resolution: NOT reverse charge. Foreign VAT was charged at source. No DPH boxes. Austrian VAT is irrecoverable. Legislation: VAT Act Sec. 16 -- place of supply for accommodation is where property is located.

EC2 -- SaaS subscription from non-EU provider (AWS, Notion) [T1]

Situation: Monthly charge from US company, no VAT on invoice. Resolution: Reverse charge. Row 09 (base) / Row 09a (output DPH at 23%). Row 25 (input DPH at 23%). Net effect zero. Legislation: VAT Act Sec. 15(1) -- place of supply for B2B services is customer's establishment.

EC3 -- Construction services (domestic reverse charge) [T1]

Situation: Slovak construction company provides services to another Slovak VAT-registered business. EUR 30,000. Resolution: Domestic reverse charge. Supplier invoices without DPH. Recipient: Row 10 = EUR 30,000, Row 10a = EUR 6,900 (23%). Row 26 = EUR 6,900. Net zero. Legislation: VAT Act Sec. 69(12)(a).

EC4 -- Passenger vehicle purchase (from 2026, 50% restriction) [T2]

Situation: Client purchases M1 car EUR 25,000 + DPH EUR 5,750 (23%). Mixed business/private. Resolution: From 1 January 2026, input DPH limited to 50% = EUR 2,875. Unless taxpayer proves 100% business use with electronic records and tax authority notification. Flag for reviewer. Legislation: VAT Act Sec. 49(7)(b).

EC5 -- Business dinner / entertainment (blocked) [T1]

Situation: Client hosts business dinner at restaurant. EUR 300 + DPH EUR 69 (23%). Resolution: Input DPH is NOT deductible. 0% recovery on entertainment/hospitality under Sec. 49(7)(a). Full EUR 369 is cost. Legislation: VAT Act Sec. 49(7)(a).

EC6 -- Import VAT reverse charge (from July 2025) [T2]

Situation: Client imports goods from China and opts for import VAT reverse charge on DPHv25 form. Resolution: Output side in Row 11/11a, input side in Row 23a. Net effect zero. Flag for reviewer: confirm eligibility and customs documentation. Legislation: VAT Act Sec. 69(6)-(8).

EC7 -- Credit notes [T1]

Situation: Client receives a credit note from supplier. Resolution: Reverse the original entry. Reduce applicable input DPH row by credit note amount. Legislation: VAT Act Sec. 25 (correction of tax base).

EC8 -- EU B2B sale (intra-EU supply) [T1]

Situation: Registered client sells goods to Czech company at 0% DPH. Resolution: Row 04 (intra-Community supply). No output DPH. Report on EC Sales List (Suhrny vykaz). Legislation: VAT Act Sec. 43.

EC9 -- Mobile phones above EUR 5,000 (domestic RC) [T1]

Situation: Slovak company buys mobile phones worth EUR 8,000 from another Slovak company. Resolution: Domestic reverse charge applies (above EUR 5,000). Buyer: Row 10/10a (output), Row 26 (input). Net zero. Legislation: VAT Act Sec. 69(12)(d).

EC10 -- Mobile phones below EUR 5,000 (normal DPH) [T1]

Situation: Slovak company buys phones worth EUR 3,000 from another Slovak company. Resolution: Normal DPH applies. Domestic RC threshold not met. Seller charges DPH at 23%. Legislation: VAT Act Sec. 69(12)(d) -- threshold not met.

EC11 -- Section 7/7a registered entity receives EU services [T1]

Situation: Entity registered under Section 7 (EU purposes only) receives consulting from German supplier. Resolution: Must self-assess output DPH (Row 08/08a). But CANNOT claim input DPH (no deduction rights). Must pay the DPH. Legislation: VAT Act Sec. 7, Sec. 49(1).

EC12 -- Intra-EU goods acquisition [T1]

Situation: Slovak company buys goods from Polish supplier at 0% with PL VAT number. Resolution: Row 07 = EUR value, Row 07a = DPH at 23%, Row 23 = same. Net zero. EC Sales List. Legislation: VAT Act Sec. 11.

EC13 -- Export of goods [T1]

Situation: Slovak company exports goods to US customer. EUR 10,000. Resolution: Row 05 = EUR 10,000. No output DPH. Zero-rated. Customs documentation required. Legislation: VAT Act Sec. 47.

EC14 -- Immovable property sale (option to tax) [T2]

Situation: Company sells an office building 6 years after first occupation (default exempt). Resolution: Seller may opt to tax under Sec. 38(8), in which case domestic reverse charge applies (Sec. 69(12)(f)). Buyer self-assesses. Flag for reviewer: confirm option-to-tax election and buyer's agreement. Legislation: VAT Act Sec. 38(8) and Sec. 69(12)(f).

EC15 -- Fuel for unrestricted vehicle (100%) [T1]

Situation: Client buys diesel for N1 delivery van. EUR 200 + DPH EUR 46 (23%). Resolution: Row 20 += EUR 46. Fully deductible (N1 category, no restriction). Legislation: VAT Act Sec. 49 -- no restriction on commercial vehicles.

EC16 -- Passenger vehicle before 2026 (full deduction) [T1]

Situation: M1 car purchased in December 2025, EUR 15,000 + DPH EUR 3,450. Resolution: Full deduction: Row 20 += EUR 3,450. The 50% restriction only applies from 1 January 2026. Pre-2026 purchases have full deduction rights. Legislation: VAT Act Sec. 49(7)(b) -- effective date 1 January 2026.

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Step 12: VAT Rates -- Detailed Supply Classification [T1]

23% Standard Rate (Sec. 27(1))

Supply Category	Examples
General goods	Electronics, furniture, clothing, motor vehicles, household items
Professional services	Legal, accounting, consulting, IT, advertising
Telecommunications	Mobile, fixed-line, internet
Alcohol	Beer, wine, spirits
Tobacco	Cigarettes, cigars
Construction materials	Cement, steel, timber
Energy	Electricity, gas (non-residential)

19% Reduced Rate (Sec. 27(2), Annex 7)

Supply Category	Examples
Foodstuffs (general)	Processed foods, confectionery, non-basic items
Non-alcoholic beverages	Soft drinks, juice, coffee, tea
Medicines	Prescription and OTC pharmaceuticals
Accommodation	Hotels, guesthouses, camping
Construction/renovation of residential housing	Certain qualifying residential works
Sporting events	Admission to sports matches, gyms
Newspapers	Daily and weekly newspapers, periodicals

5% Super-Reduced Rate (Sec. 27(3), Annex 7a)

Supply Category	Examples
Basic foodstuffs	Bread, butter, milk, meat, fish, fruit, vegetables, eggs
Books	Printed and electronic books
Periodicals	Magazines, journals

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Step 13: Comparison with Malta

Feature	Slovakia (SK)	Malta (MT)
Standard rate	23% (from 2025; previously 20%)	18%
Reduced rates	19%, 5% (from 2025; previously 10%)	12%, 7%, 5%
Return form	DPHv25 (~34 rows from July 2025)	Malta periodic VAT return (~45 boxes)
Control Statement	Kontrolny vykaz (mandatory)	No equivalent
Filing frequency	Monthly / Quarterly	Quarterly (Art. 10), Annual (Art. 11)
Filing deadline	25th of following month	21st of month after quarter
Payment deadline	25th	Same as filing
Small enterprise threshold	EUR 49,790	EUR 35,000
Capital goods movable	5-year adjustment	> EUR 1,160 gross
Capital goods immovable	20-year adjustment	No specific adjustment period
Blocked: entertainment	Yes (fully blocked, Sec. 49(7)(a))	Yes (10th Schedule)
Blocked: passenger cars	50% from 2026 (M1/L1e/L3e)	Fully blocked (10th Schedule)
Import VAT reverse charge	Available from July 2025	Not available
Domestic reverse charge	Construction, waste, electronics > EUR 5K, emissions	No domestic reverse charge
Currency	EUR	EUR
Tax authority	Financna sprava	CFR

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Step 14: Reviewer Escalation Protocol

When a [T2] situation is identified, output:

REVIEWER FLAG
Tier: T2
Transaction: [description]
Issue: [what is ambiguous]
Options: [list the possible treatments]
Recommended: [which treatment is most likely correct and why]
Action Required: Danovy poradca must confirm before filing.

When a [T3] situation is identified, output:

ESCALATION REQUIRED
Tier: T3
Transaction: [description]
Issue: [what is outside skill scope]
Action Required: Do not classify. Refer to danovy poradca. Document gap.

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Step 15: Test Suite

Test 1 -- Standard domestic purchase, 23% DPH [T1]

Input: Slovak supplier, office supplies, gross EUR 246, DPH EUR 46, net EUR 200. Registered taxpayer. Expected output: Row 20 += EUR 46. Fully recoverable.

Test 2 -- EU service, reverse charge [T1]

Input: German supplier, consulting EUR 1,000, no VAT. Registered taxpayer. Expected output: Row 08 = EUR 1,000. Row 08a = EUR 230 (23%). Row 24 = EUR 230. Net = zero.

Test 3 -- Entertainment expense (blocked) [T1]

Input: Slovak restaurant, business dinner EUR 500 gross, DPH EUR 94 (23%), net EUR 406. Expected output: Input DPH = EUR 0. Entertainment fully blocked (Sec. 49(7)(a)). No recovery.

Test 4 -- EU B2B sale [T1]

Input: Registered client sells goods to Polish company EUR 5,000, 0% DPH. Expected output: Row 04 = EUR 5,000. No output DPH. EC Sales List.

Test 5 -- Non-EU software subscription [T1]

Input: US supplier (Notion), EUR 20/month, no VAT. Registered taxpayer. Expected output: Row 09 = EUR 20. Row 09a = EUR 4.60 (23%). Row 25 = EUR 4.60. Net = zero.

Test 6 -- Reduced rate domestic purchase (5%) [T1]

Input: Slovak supplier, bread and milk at 5%, gross EUR 105, DPH EUR 5, net EUR 100. Expected output: Row 22 += EUR 5. Fully recoverable.

Test 7 -- Import VAT reverse charge (from July 2025) [T2]

Input: Client imports machinery from US, customs value EUR 50,000. Opts for import RC. Expected output: Row 11 = EUR 50,000. Row 11a = EUR 11,500 (23%). Row 23a = EUR 11,500. Net = zero. Flag for reviewer: confirm eligibility.

Test 8 -- Passenger vehicle (from 2026, 50%) [T2]

Input: M1 car EUR 20,000 + DPH EUR 4,600 (23%). Mixed business/private use. No electronic records. Expected output: Row 20 += EUR 2,300 (50%). Remaining EUR 2,300 is cost. Flag for reviewer.

Test 9 -- Construction services (domestic RC) [T1]

Input: Slovak subcontractor, construction EUR 15,000. Both parties registered. Expected output: Buyer: Row 10 = EUR 15,000, Row 10a = EUR 3,450 (23%). Row 26 = EUR 3,450. Net = zero.

Test 10 -- Export of goods [T1]

Input: Slovak company exports to US client, EUR 8,000. Expected output: Row 05 = EUR 8,000. No output DPH. Zero-rated.

Test 11 -- Intra-EU goods acquisition [T1]

Input: Austrian supplier, goods EUR 3,000, 0% with AT VAT number. Expected output: Row 07 = EUR 3,000. Row 07a = EUR 690 (23%). Row 23 = EUR 690. Net = zero.

Test 12 -- Section 7 entity receives EU services (no deduction) [T1]

Input: Section 7 registered entity receives German consulting EUR 500. Expected output: Row 08 = EUR 500. Row 08a = EUR 115 (23%). NO input deduction. Must pay EUR 115.

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Step 16: Refund Process [T1]

Feature	Detail	Legislation
Automatic refund	If excess DPH (Row 33 > 0) and no outstanding tax liabilities	Sec. 79
Refund threshold	Minimum EUR 10	Sec. 79(2)
Refund timeline	Within 30 days of filing deadline (standard)	Sec. 79(1)
Extended timeline	If tax authority initiates verification, up to 60 days	Sec. 79(3)
Carry forward	Credit can be carried forward to next period	Sec. 79
Offset	Tax authority may offset against other tax liabilities	Tax Administration Act
New registrations	First 12 months: refund within 60 days (extended verification possible)	Sec. 79(4)

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Step 17: Penalty-Free Voluntary Disclosure [T1]

Feature	Detail	Legislation
Additional return	Can file amended return within 4 years	Tax Administration Act Sec. 16
Reduced penalty	10% of additional tax (vs 20% if found by audit)	Tax Administration Act Sec. 154(1)
Late payment interest	Still applies on any additional amount due	Tax Administration Act Sec. 156
Deadline	Before tax authority starts audit proceedings	Tax Administration Act Sec. 16(2)

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Step 18: Out of Scope -- Direct Tax (Reference Only) [T3]

This skill does not compute income tax. The following is reference information only. Escalate to qualified adviser.

• Corporate income tax (dan z prijmov pravnickych osob): 21% (from 2025) on adjusted profit
• Small business CIT: 10% for companies with revenue up to EUR 60,000 (from 2025)
• Personal income tax: 19% (up to EUR 47,537.98) / 25% above
• Dividend tax: 7% withholding (from 2025)
• Social contributions: employer ~35.2%, employee ~13.4%
• Health insurance: employer 10%, employee 4%
• Motor vehicle tax (dan z motorovych vozidiel): Based on engine power, for business vehicles
• Local taxes: Property tax (administered by municipalities)
• Minimum tax (from 2025): EUR 340 - EUR 3,840 depending on revenue tier
• Special industry levies: Banking levy, insurance levy, regulated industry contributions
• Withholding tax: 19% on royalties, interest, and management fees paid to non-residents (reduced by DTTs)
• MOSS/OSS: One-stop shop for B2C digital services and distance sales to EU consumers

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PROHIBITIONS [T1]

• NEVER let AI guess VAT box -- it is 100% deterministic from facts
• NEVER apply reverse charge to out-of-scope categories (wages, dividends, bank charges)
• NEVER apply reverse charge to local consumption services abroad (hotel, restaurant, taxi)
• NEVER allow non-registered or Section 7/7a entities to claim input DPH
• NEVER confuse zero-rated (exports/intra-EU) with exempt without credit (financial, insurance)
• NEVER apply reverse charge when EU supplier charged local VAT > 0%
• NEVER apply 100% input deduction on entertainment/hospitality expenses (Sec. 49(7)(a))
• NEVER apply 100% vehicle deduction without confirmed exclusive business use documentation (from 2026, Sec. 49(7)(b))
• NEVER apply domestic RC to mobile phones/circuits below EUR 5,000 (Sec. 69(12)(d))
• NEVER apply old rates (20%/10%) to transactions from 2025 onward without checking transitional rules
• NEVER omit Control Statement -- it is mandatory alongside the DPH return
• NEVER compute any number -- all arithmetic is handled by the deterministic engine, not Claude

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Contribution Notes

This skill covers Slovakia's VAT system based on Act No. 222/2004 Coll. as amended by the Consolidation Act 2025. Key distinctive features include: the 2025 rate restructuring (20% to 23%, new 19%/5% tiers), the import VAT reverse charge from July 2025 (DPHv25 form), the vehicle 50% restriction from 2026, the mandatory Control Statement, entertainment fully blocked, and domestic reverse charge for construction/waste/electronics. Validation by a qualified Slovak danovy poradca is required before production use.

A skill may not be published without sign-off from a qualified practitioner in the relevant jurisdiction.

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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