Vat Ledger Report or National Recapitulative Statement

Since January 2014, businesses have been required to submit VAT ledger reports. The VAT Ledger report contains details of a company’s incoming and outgoing invoices for each VAT period. The deadline for submission is the 25th day of the month following the tax period end.

Failure to submit the report may result in a fine of up to EUR10,000. In addition, repeated failure to submit a VAT Ledger report may result in a fine of up to EUR100,000.

Latest Slovakian news

EU moves new B2C VAT liabilities to marketplaces 2021

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..

Slovakia hotel VAT cut to 10%

November 04, 2018

The Slovakian VAT rate for hotels and similar accommodation services is to be reduced from the standard VAT rate...

Slovakia VAT registration simplification

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...