A foreign enterprise must submit a VAT return within 25 days of the end of the tax period. On the same day, any tax liability is also due. Each monthly return is final. In Slovakia, no annual VAT return is filed at the end of the year. If a supply or service was reported incorrectly in a month, the relevant month must be corrected.
A foreign enterprise registered for VAT in Slovakia (i. e. companies having their Slovak VAT ID Number) is obliged to submit a control report together with the VAT return exclusively electronically. When completing the control report, the procedure is in accordance with the instructions for completing the control report issued in this regard by the Slovak Tax Administration.
For more information about the VAT registration in the Czech Republic please see our blog. You can find there also information about the control statement in the Czech Republic.
- if the foreign trader is not obliged to submit a VAT return in the relevant tax period
- if the foreign trader has made a tax-exempt supply and at the same time does not make a tax deduction
- if the foreign trader supplies goods to a third country that is exempt from VAT in Slovakia and at the same time does not deduct any tax
- if the foreign trader supplies goods with installation and assembly with a place of delivery in another Member State or in a third country and does not deduct tax
- if the foreign trader provides exempt services (financial, medical, etc.).
The foreign trader is obliged to submit the recapitulative statement for each calendar month in which he has provided relevant services. The following services and supplies must be included in the recapitulative statement:
- tax-free supply of goods from Slovakia to another Member State to a person registered for VAT in another Member State,
- transfer of goods,
- triangular transactions,
- dispatch or supply of goods in consignment stock,
- return of goods dispatched or transported in the consignment warehouse.
The recapitulative statement must be submitted within 25 days of the end of the tax period exclusively by electronic means.
The obligation to submit the recapitulative statement may relate also to companies that import to Slovakia and export their goods to other EU countries, i. e. they make EC supplies. For more information about the VAT in the Czech Republic or Slovakia please see our blog.
