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Slovakia

 

News & Tips

New reverse charge – Supply of goods [New]

Since 01/01/2016, supply of goods by foreign supplier to a Slovak established taxpayer is subject to reverse charge. All input VAT incurred in connection with the sales subject to reverse charge will be only recoverable through the procedure as laid down by Directive 2008/9 [for EU suppliers] and 13th Directive [for non-EU suppliers] even if the foreign supplier is VAT registered and files VAT return in Slovakia [for any other reasons].


Supply of goods with installation or assembly [Tip]

Foreign company [EU and not EU] supplying goods with installation in Slovakia is not required to be VAT registered provided the client is a taxpayer established in Slovakia.


Reverse charge – Construction services

Since 01/01/2016, a new reverse charge is applicable in the construction services


Keeping records [Tip]

Foreign company is obliged to keep detailed records by individual tax periods on supplies of goods and services accepted. It shall keep separate records on supplies of goods and services to another Member State, on acquisition of goods from another Member State, on acceptance of goods and services from another Member State and on importation of goods. The records shall indicate the data necessary for the tax to be correctly established. For the purposes of tax deduction, a foreign company shall keep records itemized by goods and services, which qualify or not for the tax deduction. It also shall keep records on payments received or made prior to the supply of goods and services.


DOING BUSINESS IN SLOVAKIA [SK] - VAT GUIDE

 

General

VAT Directive

Slovakia

What is the structure of the VAT number?

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified.

 

Slovak VAT numbers have 12 characters [SK + 10 digits].

 

What is the local name of the tax?

 

Dan z Pridanej Hodnoty [DPH]

 

VAT rate

VAT Directive

Slovakia

 VAT rates

Member States must apply a standard VAT rate [not lower than 15%] which must be the same for the supply of goods and for the supply of services.

Member States may apply either one or two reduced rates [not lower than 5%] only to supplies of goods or services as listed in the Annex III of the VAT Directive.

 

Slovakia applies a standard VAT rate of 20% and one reduced rate of 10%.

 

See VAT rates applied in the EU 

VAT return

VAT Directive

Slovakia

How is the tax period determined? 

The tax period shall be set by each Member State at one month, two months or three months.

Member States may, however, set different tax periods provided those ones do not exceed one year. 

Monthly/Quarterly

Your company has to report its VAT position by filing periodical VAT returns [Form DPH] on a monthly basis.

Quarterly reporting can be opted for under specific conditions. 

 

When should periodical VAT return be filed?

The VAT return shall be submitted by a deadline to be determined by Member States.

That deadline may not be more than two months after the end of each tax period.

 

Periodical VAT return must be submitted by electronic means [since 1/1/2014] before the 25th day of the month [25 of N+1] following the tax period to which it relates.

Statement

VAT Directive

Slovakia

Annual recapitulative statement

Is this requirement laid down in the country and what is the filing deadline?

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.

That return shall provide all the information necessary for any adjustments.

 

Your company is not required to file any summarizing annual VAT return in Slovakia.

Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]

Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.

The recapitulative statement shall be submitted within a period not exceeding one month.

 

The recapitulative statement must be drawn up for each calendar month.

It is also possible to submit recapitulative statement for a calendar quarter provided that the value of intra-EU supply of goods does not exceed € 50.000 in both respective calendar quarter and in the preceding four calendar quarters.

The deadline, as from 01/01/2014, has changed from 20th to 25th of the month following the reporting period.

Payment

VAT Directive

Slovakia

What is the payment deadline?

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. 

Member States may, however, set a different date for payment of that amount.

 

 

The VAT due should be paid by filing deadline for the VAT return  - no later than the 25th day of the month after the end of the tax period [month/quarter] to which it relates. 

Are interim payments required?

Member States may require interim payment to be made.

Interim payments are not required.

VAT refund

VAT Directive

Slovakia

VAT refund for companies VAT registered in the country.

Is any VAT credit automatically carried forward or refunded?

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member State may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.

 

A VAT credit is in principle automatically carried forward to the next period, unless a tax refund has been applied for. VAT credit is in principle effectively reimbursed by Slovak VAT authorities within 30 days of the expiration of the time limit for filing the tax return.

Special measures for foreign companies

VAT Directive

Slovakia

Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.

SUPPLY OF GOODS

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Yes (01/01/2016)

Reverse charge is applicable to all domestic supplies of goods provided the customer is a taxpayer established in Slovakia.

Optional reverse charge [art. 194 of the VAT Directive] for non-resident provider. 

SUPPLY OF SERVICES

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Yes

Reverse charge is applicable to major domestic supplies of services provided the customer is a taxpayer established in Slovakia.

Have simplification measures been taken to avoid registration of the foreign company for the goods held on consignment in the country?

 

Yes

Simplification measures apply for consignment stock. Foreign taxpayers are  therefore not required to be VAT registered in Slovakia provided the conditions are met.

 

Do special arrangements apply to "call-off-stock"?

 

Yes

Simplification measures apply for call-off-stock. Foreign taxpayers are  therefore not required to be VAT registered in Slovakia provided the conditions are met.

 

Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?  

Triangulation simplification measures cannot be applied even if the middleman B is VAT registered as a non-established company in Slovakia [Member State C].

 

VAT on import

VAT Directive

Slovakia

VAT warehousing regime

Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.

 

Slovakia has not introduced VAT warehousing regime.

VAT on importation – Postponed accounting via the VAT return.

Is it possible for a company to pay the import VAT via the periodical VAT return?

Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return  to be submitted.

 

Postponed accounting via the VAT return is not possible in Slovakia.

A deferred payment for VAT and customs [similar delay] is however possible under specific conditions.

 

Miscellaneous

VAT Directive

Slovakia

Intrastat Threshold  

Dispatches: € 400.000

Arrivals : € 200.000

Distance Sales - Threshold  

€ 35.000

See various thresholds applied in the EU

Ministry of Finance   website

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