VAT in Slovakia

23.5.2022

VAT in Slovakia is EU-harmonised and based on the EU VAT Directive. In the Slovak VAT Act, there are therefore many regulations that are similar to those in other EU countries. Nevertheless, there are some provisions that apply only in Slovakia. In this article we will look in detail at the regulations on the VAT return, on the control statement and on the recapitulative statement.

VAT in Slovakia

The tax period is the period for which we file a VAT return, and in Slovakia the tax period is a calendar month. Some VAT payers may change the tax period to a calendar quarter, but one must meet several conditions:

The taxable person liable for VAT must notify the tax office of the change in the taxable period within 25 days of the end of the month in which all requirements were met. The change in the taxable period may only be made on the first day of the calendar quarter.

For certain taxable persons, the taxable period cannot be changed to a calendar quarter. For these traders, the tax period is always a calendar month.

Deadline for VAT return in Slovakia

The VAT return for the previous tax period must always be submitted by the 25th of the following month at the latest. If the 25th of the month falls on a non-working day (public holiday, weekend), the deadline is postponed to the next working day.

VAT due date

The tax due date is the same as the deadline for submitting the VAT return, i.e. the tax must be paid into the tax office's bank account by the 25th of the following month at the latest. If the deadline falls on a non-working day, the tax due date is also postponed to the next working day.

Types of VAT return in Slovakia

In Slovakia, each monthly or quarterly VAT return is final. For this reason, there is no annual VAT return. If something is declared incorrectly in the respective month (quarter), the VAT return must be corrected in the respective month (quarter).

For this reason, Slovakia distinguishes between three types of VAT return:

Control statement

The control statement is a part of the VAT return. The control statement contains the identification data of the supplier (VAT identification number) or the customer, the invoice number, the taxable amount, the tax rate and the amount of tax for each individual invoice (with the exception of receipts) that was taken into account in the VAT return.

The control statement shall be submitted electronically only and shall be signed either with a qualified electronic signature or with an electronic mark.

Recapitulative statement

When does the obligation to submit a recapitulative statement arise?

The recapitulative statement must be submitted within 25 days of the end of the tax period for which the obligation to submit the recapitulative statement arose. If the deadline for submitting the recapitulative statement is a Saturday or Sunday, the last day of the deadline is the next working day.

The recapitulative statement shall be filed electronically only; it shall be signed either with a qualified electronic signature or an electronic sign.

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