Slovakian 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
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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