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1. Who must file the suhrnný výkaz DPH in Slovakia?
The suhrnný výkaz DPH (EU Sales List / summary report) is required for any Slovak VAT payer that performs at least one of the following operations:
- Intra-EU supply of goods: goods dispatched from Slovakia to a VAT-registered customer in another Member State, invoiced VAT-free under the intra-EU exemption regime.
- Transfer of own goods: moving business assets to another Member State under the exemption regime.
- Triangular transaction: the Slovak company acts as the first buyer (intermediary) in a three-party chain involving three different Member States.
- Call-off stock regime: at the point of dispatch, upon a change of designated customer, or when goods are returned to Slovakia.
- B2B intra-EU services: where the place of supply is in another Member State and the recipient is liable for VAT (reverse charge mechanism).
Foreign persons registered in Slovakia (without a permanent establishment) are equally covered when they carry out intra-EU supplies from Slovakia, participate in triangular transactions as first buyer, or use the call-off stock regime from Slovakia. To manage these obligations, many foreign companies appoint a fiscal representative in Slovakia to manage their VAT declaration in Slovakia.
2. What operations to declare in the summary report?
The suhrnný výkaz DPH captures exclusively intra-EU VAT operations. It does not cover purely domestic transactions or extra-EU flows.
| Operation | Reportable in the summary report? |
|---|---|
| Intra-EU supply of goods (exempt, buyer VAT-registered in another MS) | Yes |
| Transfer of own goods to another MS under exemption | Yes |
| Triangular transaction (as first buyer) | Yes |
| Call-off stock dispatch, customer change, or return to SK | Yes |
| B2B intra-EU service (place of supply at recipient's location) | Yes |
| Domestic sale in Slovakia | No |
| Export outside the EU | No |
| Receipt of goods from another MS (intra-EU acquisition) | No |
| B2C service | No |
3. Filing frequency and deadlines: monthly or quarterly?
The suhrnný výkaz DPH is monthly by default. Quarterly filing is only available when all of the following conditions are met simultaneously:
- The total value of goods supplies to other Member States does not exceed 50,000 EUR during the current quarter.
- This threshold was not exceeded in each of the four preceding quarters (rolling check).
- Important: the value of services is not counted when testing this threshold — only goods supplies.
The deadline is the 25th day of the month following the end of the period (monthly or quarterly). If the 25th falls on a weekend or public holiday, the deadline shifts to the next working day.
Special case: first summary report. If the taxable person had the obligation to register but had not yet received their VAT number by the normal deadline, the first summary report must be filed within 5 working days of receiving the registration decision. Filing is exclusively electronic via the Slovak Financial Administration portal.
4. Who is subject to INTRASTAT-SK and from what thresholds?
INTRASTAT-SK is a statistical obligation, entirely separate from the summary report. It arises when the cumulative value of intra-EU goods movements exceeds an annual threshold. The company must monitor each flow separately:
| Flow | Standard threshold 2026 | Reduced threshold 2026 (targeted sectors) |
|---|---|---|
| Arrivals / intra-EU imports | 1,000,000 EUR | 200,000 EUR |
| Dispatches / intra-EU exports | 1,000,000 EUR | 400,000 EUR |
Reduced thresholds apply to companies whose main activity falls under SK NACE divisions 01, 02, 03, 10, 11 or 12: crop and animal production, forestry, fishing and aquaculture, food manufacturing, beverages, tobacco.
How does the obligation arise? The company must self-monitor threshold crossing. Once the applicable threshold is exceeded:
- Notify the Statistical Office of the Slovak Republic within 10 days.
- Complete and submit the registration questionnaire.
- Begin monthly INTRASTAT-SK declarations for the affected flow.
Queries about your VAT number in Slovakia and the associated registration obligations are covered in our dedicated guide.
5. How to file INTRASTAT-SK declarations?
INTRASTAT-SK filing is exclusively electronic, via the Financial Administration portal, which routes the data to the INTRASTAT-SK system of the Statistical Office.
Monthly filing procedure:
- Collect intra-EU goods movement data for the reference month.
- Declare each affected flow separately (arrivals and/or dispatches).
- Submit the declaration via the intrastat.statistics.sk portal by the 15th day of the following month.
6. Suhrnný výkaz DPH vs INTRASTAT-SK: comparison table
| Criterion | Suhrnný výkaz DPH (EU Sales List) | INTRASTAT-SK |
|---|---|---|
| Nature | VAT fiscal declaration | Statistical declaration |
| Scope | Intra-EU VAT operations (goods + B2B services) | Physical goods flows intra-EU |
| Receiving authority | Financial Administration of the Slovak Republic | Statistical Office of the Slovak Republic |
| Filed via | Financial Administration portal | Financial Administration portal (routed to INTRASTAT-SK) |
| Frequency | Monthly (quarterly under conditions) | Monthly |
| Deadline | 25th day of following month | 15th day of following month |
| Trigger threshold | None (from the first qualifying operation) | 1,000,000 EUR per flow (or reduced sector thresholds) |
| Covers services | Yes (intra-EU B2B) | No |
| Covers goods | Yes (exempt intra-EU supplies) | Yes (all physical flows above the threshold) |
| Flow tracking | No (consolidated) | Yes (arrivals and dispatches separately) |
Need assistance with EU Sales List and INTRASTAT in Slovakia?
Managing the suhrnný výkaz DPH and INTRASTAT-SK simultaneously requires constant vigilance across two declarative systems with different logics. Foreign companies operating from Slovakia, or using regimes such as call-off stock, rely on Eurofiscalis to secure these obligations without risking penalties. For related obligations, see our guides on invoicing in Slovakia, VAT refund in Slovakia, and selling DDP in Slovakia.
FAQ
Are the suhrnný výkaz DPH and INTRASTAT-SK the same thing?
No. The suhrnný výkaz DPHis a VAT fiscal declaration filed with the Slovak Financial Administration, which exchanges this data with tax authorities across the EU. INTRASTAT-SKis a statistical declaration on the physical movement of goods, managed by the Statistical Office. Two separate obligations, two different authorities, two different deadlines.
Does my French company need to file the summary report in Slovakia?
Yes, if your company is VAT-registered in Slovakia and makes exempt intra-EU goods supplies, triangular transactions, call-off stock operations, or B2B intra-EU services taxed at the recipient's location. A fiscal representative in Slovakia can take on these filing obligations on your behalf.
How often must the suhrnný výkaz DPH be filed?
Monthly by default, with a deadline on the 25th day of the following month. Quarterly filing is only possible if your intra-EU goods supplies remain below 50,000 EURduring the current quarter and each of the four preceding quarters. If this threshold is crossed mid-quarter, you revert to monthly immediately and must submit separate declarations for each month of that quarter.
What are the INTRASTAT-SK thresholds for 2026?
The standard threshold is €1,000,000per flow (arrivals and dispatches tracked separately). For companies whose main activity falls under SK NACE sectors 01-03, 10-12 (agriculture, agri-food), the reduced thresholds are 200,000 EUR for arrivalsand 400,000 EUR for dispatches. These thresholds are assessed on a rolling annual basis.
Can my company be subject to INTRASTAT-SK for arrivals but not dispatches?
Yes. INTRASTAT-SK thresholds are monitored separately per flow. A company that imports 1,200,000 EUR of goods from other Member States but dispatches only 300,000 EUR will be subject to the obligation for arrivals only. See our guide on VAT refund in Slovakia for related intra-EU purchase considerations.
Should services be included in INTRASTAT-SK?
No. INTRASTAT-SK covers exclusively physical goods movements. B2B intra-EU services must not be declared in INTRASTAT-SK. They fall under the suhrnný výkaz DPH instead.
How to invoice a Slovak customer on an intra-EU supply?
An invoice for an exempt intra-EU supply from Slovakia must explicitly reference the exemption and include the buyer's VAT number. See our guide on invoicing a client in Slovakia for the full list of required invoice mentions.
What is the deadline to register for INTRASTAT-SK after crossing the threshold?
10 daysafter the applicable threshold is crossed. The company must notify the Statistical Office of the Slovak Republic and submit the registration questionnaire within this period. Failing to notify exposes the company to penalties separate from those for late filing of declarations.
Countries concerned
- SlovakiaVAT23 %
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