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Slovakia’s new VAT Act introduces new reporting obligations

  • Oct 4, 2013 | Richard Asquith

Slovakia’s new VAT Act introduces new reporting obligations

New amendments to the Slovakian VAT Act introduce new reporting and compliance measures for VAT registered businesses.  Some of these follow recent similar new VAT reports in Italy, Hungary and Romania.

The Slovakian VAT changes include:

  • A requirement to produce a new statement of the domestic supplies of VAT’able goods or services to Slovakian VAT registered businesses.  This is similar to an Intrastat filing, but for Slovakian-only transactions.  The new electronic filing must list all invoices, customers, amounts etc.
  • Withdrawal of the obligation to register non-resident businesses importing into Slovakia from outside of the EU for subsequent onward despatch to another EU member state
  • Changes to the requirement for correction returns for VAT invoices
  • Introduction of the reverse charge on the domestic supplies of mobile phones following the introduction of the EU VAT fraud rapid response mechanism this August.

The above measure will come into effect on 1 January 2014.


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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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara