Since 1 January 2014, Slovakia has obliged for tax payers to provide e-ledgers of their domestic sales and purchases with their VAT returns by the 25th of the month following the reporting period. This is in addition to their European Sales Listing.
Resident and non-resident companies must provide the submissions if they are providing eligible transactions.
The standard template of information require includes:
- Customer or supplier VAT number
- Invoice tax, which is the tax point
- Net, VAT and gross values of the supply
- VAT rate applied
- Additional details for domestic reverse charge transactions
- Details of corrective invoices
