Slovakia VAT Return

Transaction type classification

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 SCOPEVAT Act Sec. 2-3 (scope of tax), Sec. 8-10 (supply of goods), Sec. 9 (supply of services)

Counterparty location classification

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.

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 |VAT Act Sec. 27

Expense category classification

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

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 |VAT Act Sec. 78

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 |VAT Act Sec. 78

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 |VAT Act Sec. 78

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 |

Intra-EU acquisition procedure

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.VAT Act Sec. 11

EU services received procedure

1. Report in Row 08 (base) / Row 08a (output DPH). 2. Claim in Row 24. 3. Net effect: zero.VAT Act Sec. 15(1)

Non-EU services received procedure

1. Report in Row 09 (base) / Row 09a (output DPH). 2. Claim in Row 25. 3. Net effect: zero.VAT Act Sec. 69(2)-(3)

Import VAT Reverse Charge features

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

Domestic Reverse Charge supply types

| 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 |VAT Act Sec. 69(12)

Domestic reverse charge procedure

1. Report in Row 10 (base) / Row 10a (output DPH). 2. Claim in Row 26. 3. Net effect: zero.VAT Act Sec. 69(12)

Exceptions to reverse charge

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.

Blocked / Restricted Categories

| 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 |VAT Act Sec. 49(7)

Vehicle Restriction Rules

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

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.VAT Act Sec. 49(7)(b)

Registration-Based Recovery

| 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 | -- |

Coefficient of proportional deduction

Coefficient = Taxable Supplies / (Taxable Supplies + Exempt Supplies)VAT Act Sec. 50

Coefficient rules

| 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) |VAT Act Sec. 50

Control Statement features

| 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 |VAT Act Sec. 78a

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) |

VAT Registration

| 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 |

Filing Deadlines

| 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

| 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) |

Derived box calculations

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

23% Standard Rate examples

| 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 examples

| 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 examples

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

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 |

Refund Process

| 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) |

Penalty-Free Voluntary Disclosure

| 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) |

Prohibitions

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.