Slovakian VAT returns
Any company registered with the Slovakian tax authorities (see our Slovakian VAT registration briefing) as a non-resident VAT trader must report taxable transactions through periodic filings, known as returns.
How often are Slovakian VAT returns required?
The default tax return period in Slovakia is one calendar month. Businesses with a turnover of less than EUR100,000 in the previous calendar year may opt to file quarterly returns. Note that newly registered companies must file monthly returns for twelve months following registration regardless of turnover.
What Slovakian VAT can be deducted?
In addition to declaring sales or output VAT in the Slovakian VAT return, companies can offset this by the corresponding input or purchase VAT. There are some exceptions, including:
- Entertainment expenses
- Non-business supplies
- Restaurant and catering expenses
What are the deadlines for filing Slovakian VAT returns?
Slovakian VAT returns are due by the 25th day of the month following the period end. VAT returns should be filed electronically through the Slovakian tax authority’s website. Any Slovakian VAT due must be paid at the same time.
If there are misdeclarations or late fillings of Slovakia VAT returns, foreign companies may be subject to penalties. Failure to register for VAT may be subject to a penalty of between EUR60 and EUR20,000 depending on circumstances. A penalty of between EUR30 and EUR16,000 may be imposed for failure to submit a return or late submission of a return. However, in certain circumstances (e.g. during a VAT audit) if a return is not submitted when requested the penalty may be as high as EUR32,000. If payment is delayed, interest on the amount owed is charged. Late payment interest is also charged if VAT has been underpaid due to an incorrect VAT return. There is a five year statute of limitations for Slovakian VAT.
| Type of return | Frequency | Filing deadline | Document | Format |
| VAT return | Monthly | 25th of the following month | Form DPHv18 | |
| Quarterly | 25th of the following month | Form DPHv18 | ||
| EC listing | Monthly | 25th of the following month | Form SVDPH | |
| Quarterly | 25th of the following month | Form SVDPH | ||
| Intrastat | Monthly | 15th of the following month | Intrastat Declaration | XML |
| Quarterly | 15th of the following month | Intrastat Declaration | XML | |
| VAT Books | Monthly | 25th of the following month | KVDPHv17 | XML |
| Quarterly | 25th of the following month | KVDPHv17 | XML |
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.
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