%20(1).jpg){kind=small}
Who is required to file a VAT return in Slovakia?
Any company registered for Slovak VAT must file a return, regardless of where it is established. This includes foreign companies without a fixed establishment in Slovakia that carry out taxable transactions there (Section 5 of VAT Act no. 222/2004). Non-EU companies in this situation must appoint a fiscal representative in Slovakia.
Companies subject to Section 5 hold the status of payer (full taxable person) with the right to deduct input VAT. This status entails the three filing obligations described below.
VAT registration is triggered as soon as your VAT number in Slovakia is obtained: from EUR 50,000 of Slovak turnover over 12 months (deferred registration), or from EUR 62,500 (immediate registration since 1 January 2025).
The three mandatory VAT forms in Slovakia
Slovak VAT compliance is not a single-form exercise. Three separate documents must be submitted within the same deadlines.
1. Daňové priznanie k DPH: the main VAT return
This is the core VAT form. It summarises output VAT on sales and deductible input VAT on business purchases. The net difference is the amount payable or refundable.
Key points on deductibility:
- VAT is not deductible on entertainment expenses and personal expenditure
- Pro-rata rule applies to goods or services with mixed use (business and personal)
- From 1 July 2025, the import reverse charge scheme (AEO) allows approved importers to declare and deduct import VAT directly in the return, with no cash outlay at customs
2. Kontrolný výkaz: the VAT control statement
The Kontrolný výkaz is the most sensitive checkpoint in the Slovak VAT system. This form lists every purchase and sale invoice individually, with the corresponding VAT amounts.
Its purpose: to allow the Finančná správa to cross-check your returns against those of your Slovak suppliers and customers. Any discrepancy triggers an automatic audit.
The filing deadline is identical to the main return: 25th of the month following the period. A delay or omission on the Kontrolný výkaz incurs penalties separate from those linked to the main return.
3. Súhrnný výkaz: the EC Sales List
The Súhrnný výkaz is Slovakia's equivalent of the EC Sales List. It covers all intra-EU B2B goods dispatches and intra-EU services subject to reverse charge by the recipient.
Filing frequency for the Súhrnný výkaz:
- Monthly once your intra-EU dispatches exceed EUR 50,000 in the current or previous quarter
- Quarterly if you remain below that threshold
Filing frequency: monthly by default, quarterly under strict conditions
The VAT tax period is monthly for every new taxable person in Slovakia. There is no automatic quarterly option at registration.
Conditions for switching to quarterly filing
Quarterly filing is only possible when all three of the following conditions are met simultaneously:
- 12 consecutive months of Slovak VAT registration completed
- Turnover below EUR 100,000 over the preceding 12 months
- Formal request submitted to the Finančná správa
In practice, every new registrant files monthly for at least one full year. Quarterly is only an option after a complete financial year with turnover below the threshold.
Deadline, payment and electronic filing
The single deadline is the 25th of the month following the tax period. This date applies to both filing and payment. There is no gap between the two in Slovakia.
| Obligation | Deadline |
|---|---|
| VAT return (Daňové priznanie) | 25th of month M+1 |
| VAT control statement (Kontrolný výkaz) | 25th of month M+1 |
| Monthly EC Sales List (Súhrnný výkaz) | 25th of month M+1 |
| Quarterly EC Sales List (Súhrnný výkaz) | 25th of month following the quarter |
| Net VAT payment due | 25th of month M+1 |
All filings are made exclusively through the Finančná správa online portal (financnasprava.sk). Paper forms are not accepted. Foreign companies without an active Slovak portal account must appoint a local representative to file on their behalf.
Bank account notification: a separate obligation
Every VAT-registered company must notify its bank accounts to the Slovak tax authority, including foreign accounts used for payments related to its Slovak activity. Any change must be declared without delay. See our guide on the EC Sales List and Intrastat in Slovakia.
Penalties for late filing or errors
The Slovak penalty scale is progressive. A single late filing can result in a fine of up to EUR 16,000, and EUR 32,000 after a formal notice. Learn how to claim a VAT refund in Slovakia.
| Situation | Penalty |
|---|---|
| Late filing (first offence) | EUR 30 min. to EUR 16,000 max. |
| After formal notice | Up to EUR 32,000 |
| Late payment | Interest: 4x ECB late payment rate (min. 15% of VAT due) |
| Incorrect bank details | Up to EUR 10,000 |
The Finančná správa has a 5-year statute of limitations (extendable to 10 years in cases of fraud) to recover undeclared VAT. See our guide on invoicing in Slovakia or selling DDP in Slovakia.
FAQ
When do I have to start filing VAT returns in Slovakia?
From the first full month following your Slovak VAT registration. If you obtained your VAT number part-way through a month, the first return covers the fraction of that month. Registration takes effect from the date the obligation arises, not from the date the number is issued. Refer to our article on the VAT number in Slovakia for the conditions that trigger registration.
Do I have to file the Kontrolný výkaz even if I have no transactions?
Yes, in most cases. A return is due for every tax period from the moment you are registered, even with a nil amount. The Kontrolný výkaz accompanies the main return as a matter of course. Your local representative can confirm whether a nil return is expected or whether a temporary suspension is possible given your situation.
How can I recover Slovak VAT paid on purchases without being registered?
If you are not required to register but have paid Slovak VAT on business purchases, the VAT refund in Slovakia procedure via the 8th Directive (EU companies) or 13th Directive (non-EU companies) allows you to recover that VAT without a local return. Timescales vary depending on your country of establishment.
What is the Súhrnný výkaz and who must file it?
The Súhrnný výkaz is Slovakia's EC Sales List covering intra-EU B2B goods dispatches and intra-EU services subject to reverse charge. It is mandatory for any Slovak VAT taxable person carrying out these transactions. Its frequency (monthly or quarterly) depends on the volume of intra-EU dispatches. For INTRASTAT declarations in Slovakia, which cover physical goods flows, the thresholds and forms are separate from the Súhrnný výkaz.
Is a tax representative mandatory for Slovak VAT returns?
Not in the strict legal sense for EU companies. Slovakia does not impose a mandatory fiscal representative for non-established businesses the way France or Italy do. That said, the fully electronic filing requirement via the Slovak portal makes appointing a local representative a practical necessity. For non-EU companies, a representative with a Slovak address is a legal requirement from the moment of registration. For more on invoicing a client in Slovakia, the rules on mandatory mentions and electronic formats are equally important.
Countries concerned
- SlovakiaVAT23 %
%20(1).jpg)