Electronic invoicing guide
Slovakia

Slovakia has introduced the obligation to submit electronically detailed transactional data (VAT Control Statement) jointly with the VAT return as of January 2014. Before its introduction, there was no other reporting requirement in place. The obligation to submit the VAT Control Statement applies to all taxable person registered in Slovakia for VAT, including non-resident businesses. The reporting frequency is monthly or quarterly (i.e. the frequency of the VAT return)[9].

The information must be reported on a transaction-by-transaction basis, with the exception of simplified invoices received, which must be reported in an aggregated form if the total amount of tax deductions from these invoices is below EUR 3,000 per reporting period. The data must be submitted using the XML format, either through the tax authority’s portal or using the downloadable form-filling program (eDane) distributed by the tax authority.

Scope of requirements

• All transactions regardless of their value (i.e. there is no threshold). However, simplified invoices received with a total amount of tax deductions lower than EUR 3,000 must be reported in an aggregated form.
• B2B, B2G and B2C.
• Sales and purchases.
• Domestic and Intra-EU transactions.

Invoice information to be submitted include the following:

• Invoice date or Invoice number.
• Type of transaction o Tax rate o Total amount o VAT amount payable o Trading partner VAT number.