Slovakian VAT invoice requirements

Slovakian VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Slovakian invoices

For intra-Community transactions, Slovakian VAT invoices must be issued by the 15th day of the month after the taxable supply. For all other transactions, an invoice should be issued within 15 days of the taxable supply taking place. Invoices must be stored for ten years unless they relate to immovable property in which case they should be kept available for twenty years.  Slovakia, like all EU member states, now permits the use of electronic invoices under certain conditions.

Slovakian invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier
  • Full name and address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods or extent of services provided
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate applied, and the amount of VAT per rate (expressed in Euros)
  • Details to support zero VAT – export, reverse charge or intra-community supply
  • The total, gross value of the invoice

Need help with your Slovakian VAT compliance?

Researching Slovakian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.