Slovakian EC Sales Lists (ESL)

If a Slovakian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular Slovakian VAT return or Slovakian Intrastat.

If a Slovakian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Slovakian border, then this may have to be reported in the ESL. There is no reporting threshold.

In Slovakia, ESLs are filed on a monthly basis for businesses with an annual turnover of above EUR50,000. Businesses with a turnover below EUR50,000 are required to file quarterly ESLs. The filing date is the 25^th of the month following the relevant reporting period end.

Slovakian ESL filings are made online. There may be a fines of between EUR60 and EUR3,000 for late or incorrect Slovakian ESL filings.