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.
When do Slovakian EC Sales List reports have to be completed?
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.
When should Slovakian ESLs be filed?
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 25th 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.
Latest Slovakian news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 04, 2018
The Slovakian VAT rate for hotels and similar accommodation services is to be reduced from the standard VAT rate...
November 19, 2017
From 1 Jan 2018, non-resident Slovakian businesses may avoid the obligation to VAT register for intra-community transactions and distance sales from Slovakia. Currently, foreign companies...
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