VAT returns in Slovakia 2026
If you have a Slovak SK number, correct VAT declarations abroad require reconciliation of DPHv25 with the control report and summary information.
The standard deadline for declaration and payment is 25 days after the end of the period. For foreign taxpayers under Section 5, the basic deadline is one month, and no VAT due does not always mean no reporting.
VAT declarations in Slovakia
Related guides
VAT declarations in Slovakia – forms and reports
DPHv25 calculates tax, the control report displays invoice data, and the surreptitious report reports selected EU transactions. These documents have different functions and do not replace each other.
| Document | What does it include? | Basic term |
|---|---|---|
| DPHv25 | VAT due, ITC, deduction, IDT, export, import settled in the declaration, corrections and result. | Up to 25 days after your period. |
| Kontrolný výkaz | Detailed data from domestic invoices, intra-Community acquisitions and certain reverse charge transactions. | Up to 25 days after your period. |
| Súhrnný výkaz | IDT, own movements, certain B2B services, three-party transactions and call-off stock. | Up to 25 days after the month or quarter. |
| Intrastat | Physical flows of goods after exceeding the appropriate statistical threshold. | According to separate terms. |
| OSS / IOSS | B2C sales covered by a special procedure, in addition to the regular DPHv25. | Quarterly or monthly. |
Who submits the Slovak VAT return?
A foreign taxpayer registered under § 5 submits a DPHv25 for the period in which the statutory requirement occurred. The current rules are described in the official information for foreign taxpayers.
VAT or exempt sales
The declaration is required, among others, in the case of the obligation to pay VAT, intra-Community supply of goods, exports and certain exempt acquisitions.
Right to deduction
An obligation may also arise when a company uses the deduction. However, an SK number does not mean that every Slovak VAT purchase must be accounted for in the declaration.
Another number basis
Identification under § 7 or § 7a is not a full registration under § 5. The scope of the declaration then depends on the specific purchases or services.
First, check the registration decision
If your company is just establishing the basis for its SK number, please refer to the VAT Registration in Slovakia 2026. Here, we discuss the obligations after obtaining the proper status.
VAT declaration deadlines in Slovakia
The basic taxpayer period under § 5 is the calendar month. The declaration is filed, and the resulting VAT is paid, typically within 25 days of the end of the period.
Basic period
A small number of transactions, low turnover, or expected return do not automatically change the period.
Declaration and payment
Both obligations have the same standard deadline. A day off shifts the deadline to the next business day.
Late assigned number
If the first deadline has passed before the decision, the declaration, reports and payment shall be made within that deadline from the delivery of the decision.
| Period | Standard term | What to check |
|---|---|---|
| January | February 25 | Is it a working day?. |
| March | April 25 | DPHv25 and reports for the same period. |
| 2nd quarter | July 25 | Is the taxpayer entitled to a quarter?. |
| December | January 25 of the following year | Form year and relevant period. |
Does a foreign company submit a zero declaration?
For a foreign taxpayer under § 5, the answer is: not automatically. Simply having an SK number does not create a general obligation to have a blank DPHv25.
DPHv25
Check whether there is VAT payable, IDT, export, specific exempt acquisition, deduction or other statutory requirement.
Kontrolný výkaz
If there is no DPHv25 obligation, there is generally no control report. A report is also not submitted in the case of a truly zero declaration.
Súhrnný výkaz
A zero summary statement is not submitted when no reportable transaction or adjustment has occurred.
How are declarations and reports submitted?
VAT payers communicate electronically with the Slovak Financial Administration. They require an account, authorization for a specific company, the right to sign or send, and access to an electronic mailbox.
- Prepare your dataEnter it manually, import the correct file, or use a proven integration.
- Validate formatThe control report is sent in XML compliant with the current XSD schema; the XLS file does not replace it.
- Authorize shipmentA user account alone does not give the right to act on behalf of the taxpayer.
- Check receipt."Sent" status is not sufficient. Keep the receipt and validation messages.
Use the form appropriate for the period being settled
Current rules and forms are published on the VAT document submission website of the Financial Administration.
DPHv25 – basic VAT declaration in 2026
The DPHv25 form is valid for periods from 1 July 2025. Here you select the declaration type, filing status, DPH IČ, period, and indicate the tax due, deduction, corrections, and result.
Declaration Header
- riadne, opravné or dodatočné;
- month or quarter and year;
- status of the person and IČ DPH;
- date of detection of the error in the additional declaration.
Settlement part
- sales and ITC at rates;
- reverse charge and selected imports;
- exempt transactions;
- Deductible VAT.
Result and corrections
- base and tax adjustments;
- own liability or surplus;
- VAT payable;
- differences in the additional declaration.
How to fill in the most important fields of DPHv25?
The map shows the purpose of the fields, but does not replace the analysis of the place of taxation, the moment of obligation, the rate or the right to deduct.
| Flap | What are you demonstrating? | Practical control |
|---|---|---|
| 01–02 | Sales taxed at 19%. | Base and corresponding VAT. |
| 01a–02a | Sales taxed at 5%. | Check the basis for applying the rate. |
| 03–04 | Sales taxed at 23%. | Reconcile with invoices and inspection report. |
| 05–06 | WNT at a rate of 19%. | Check the document and date of the WNT. |
| 05a–06a | ITC at the rate of 5%. | Agree on the basis and rate. |
| 07–08 | WNT at a rate of 23%. | Compare with part B.1 of the inspection report. |
| 09–10 | Reverse charge at a rate of 19%. | Separate output VAT from the right of deduction. |
| 09a–10a | Reverse charge at a rate of 5%. | Verify the status and type of acquisition. |
| 09b–10b | Reverse charge at a rate of 23%. | Don't assume the full deduction automatically. |
| 11–12 | Second buyer in a three-party transaction – 19%. | Confirm all simplification conditions. |
| 11a–12a | Second buyer in a three-party transaction – 5%. | Check the chain documentation. |
| 11b–12b | Second buyer in a three-party transaction – 23%. | Reconcile with summary information. |
| 11c–12c | Imports settled in the declaration – 19%. | The mechanism requires separate conditions. |
| 11d–12d | Imports settled in the declaration – 5%. | Do not confuse with VAT paid to customs. |
| 11e–12e | Imports settled in the declaration – 23%. | Check the permit and customs document. |
| 13–15 | Exempt deliveries, including IDT and certain exports. | Reconcile transport and customs documentation. |
| 17 | Total VAT payable. | Compare with all tax payable sections. |
| 18–23c | Deductible VAT. | Check the basis, document and limitations. |
| 24–29 | Corrections to the base, VAT due and deducted. | Maintain link to corrective document. |
| 30 | Registration deduction. | Document the connection with taxable activities. |
| 32–35 | Liability, surplus and final VAT payable. | First of all, reconcile the payment with field 35. |
| 36–37 | Differences in the additional declaration. | Fill out after the deadline with the date the error was discovered. |
The rate does not identify the transaction type
Sales 23%, WNT 23%, reverse charge 23%, and import 23% are placed in different fields. An error in a group of rows can alter the audit report, even if the final VAT amount appears correct.
How to report typical transactions?
A single transaction may appear in more than one document. The map below shows the reporting direction, not a complete analysis of material conditions.
Local sales 23%
The basis and VAT go into fields 03–04. The invoice may also be subject to the appropriate section of the control report.
WNT own stock
You enter the value and VAT in the appropriate rate fields and document the transaction in part B.1 of the control report.
Reverse charge purchase
Output VAT goes into boxes 09–10, 09a–10a or 09b–10b. You only report deductions to the extent you are entitled to.
WDT from Slovakia
The exempt delivery goes to DPHv25 and the short-term sales invoice. Do not report it like a regular domestic sales invoice.
Export and import
You report exports as eligible exempt deliveries. Customs imports and imports settled in the declaration have different fields and documents.
OSS or IOSS
Do not re-report sales that have been properly covered by the procedure in the regular DPHv25. For the procedure, see OSS VAT returns.
VAT audit report – parts and data
The audit report contains detailed data from invoices and documents. A foreign taxpayer under Section 5 submits it electronically for the period for which they are required to submit a DPHv25 report, if there is any data subject to reporting.
| Hi | Data type |
|---|---|
| A.1 | Invoices issued with VAT settled by the seller. |
| A.2 | Selected invoices covered by domestic reverse charge. |
| B.1 | Documents for which VAT is settled by the recipient, including WNT and reverse charge. |
| B.2 | VAT invoices received from which the deduction is made. |
| B.3.1–B.3.2 | Data from simplified invoices, collectively or by supplier depending on the limit. |
| C.1–C.2 | Issued and received corrective documents. |
| D.1–D.2 | e-Kasa sales and other sales not reported individually in part A. |
Data for control
Customer's VAT number, invoice number, delivery date, basis, rate, VAT, and deduction amount. Keep the invoice number with letters, slashes, and other characters.
When might a report not be required?
Among other things, in the absence of the DPHv25 obligation, a truly zero declaration or specific declarations covering only IDT, export or an indicated import deduction.
Please check the official audit report rules before preparing the XML file.
Summary information on VAT-EU in Slovakia
The document covers selected EU supplies and services. It must be submitted exclusively electronically within 25 days of the month or quarter for which the obligation arose.
What are you reporting?
- WDT and own movements;
- specific B2B services;
- triangular transactions;
- call-off stock and its changes.
Codes
- no code – regular IDT or own transfer;
- code 1 – intermediary delivery;
- code 2 – B2B service billed by the recipient.
Month or quarter?
A quarter is eligible if specific goods deliveries do not exceed €50,000 in the current quarter or the four preceding quarters. B2B services are not included in the limit.
How to correct DPHv25 and related reports?
The type of document depends on when the error was detected. Correcting a single form does not automatically correct the audit report, summary information, or Intrastat.
Corrective document – opravné
The new DPHv25 and the new control report contain all the correct data and completely replace the previous document.
Additional document – dodatočné
In DPHv25, you enter the date the error was discovered, re-populate the appropriate fields, and report the differences in fields 36–37.
| Document | Before the deadline | After the deadline |
|---|---|---|
| Kontrolný výkaz | Full document replacing the previous one. | Delete the incorrect row with code 1 and add the correct or missing row with code 2. |
| Súhrnný výkaz | Full set of valid data. | Only corrected or supplemented data; submit the missing regular document as a late regular document. |
VAT payment, interest and risks
VAT under DPHv25 is normally paid by the same day as the declaration deadline. Payment must be made to the taxpayer's individual account and be properly identified.
Bill
Use the correct VAT pre-account, individual OÚD number and Štátna pokladnice code, converted to IBAN format.
Period designation
Enter the correct variable symbol for the payment type and month or quarter. Do not copy another taxpayer's data.
Balance check
After the transfer, check your personal tax account. An unassigned payment could leave a balance due, even though the money has been sent.
Generate instructions for a specific taxpayer and period
Use the official payment instruction generator. Late declaration, late payment, and incorrect audit report are separate violations.
How to check Slovak VAT settlement?
The audit should integrate accounting, invoicing, logistics, declarations, reports, and payments. Consistency alone does not confirm the accuracy of the audit report.
- Determine the obligation and period.Check the basis for registration, events in the period, and the billing month or quarter.
- Close the transaction mapAssign sales, WNT, reverse charge, WDT, export, import and OSS to the appropriate reports.
- Reconcile DPHv25Compare bases, output VAT, deductions, corrections and result with accounting records.
- Reconcile additional reportsCheck invoices in the control report and EU transactions in the control report.
- Verify paymentConfirm field 35, IBAN, OÚD, VAT pre-account, variable symbol and transfer date.
- Send and Check ReceiptKeep official confirmations, receipt status, and validation messages for each document.
Errors in VAT declarations in Slovakia
The most expensive mistakes do not always involve changing field 35. They often concern the period, report type, customer identifier, or inconsistency with the goods movement.
Reporting deficiencies
- omission of own WNT stock;
- lack of information for WDT;
- no declaration despite deduction;
- re-demonstration of OSS sales.
Form errors
- invalid DPHv25 field group;
- WDT in the inspection report;
- short invoice number;
- B2B services within a limit of EUR 50,000.
Payment and Process
- incorrect IBAN or symbol;
- lack of document acceptance control;
- correction of only one report;
- no audit trail of the change.
VAT returns in Slovakia 2026 – summary
First, determine the DPHv25 obligation and period. Then, assign each transaction to the appropriate fields and check whether it should also be included in the control or summary report.
Calculate VAT
Reconcile tax payable, deduction, adjustments, surplus and box 35.
Keep an eye on the common deadline
Send the required documents and make the appropriately marked payment.
Check consistency
DPHv25, the invoice report and the EU information must describe the same reality.
VAT declarations in Slovakia – questions and answers
Answers to the most frequently asked questions from companies settling Slovak VAT.
DPHv25, valid for periods from July 1, 2025. Before sending, check the active form for the period being billed.
Standardly, within 25 days after the end of the month or quarter. VAT due on the declaration is paid within the same deadline.
Not automatically. For a taxpayer under § 5, the obligation depends on the occurrence of events specified in the Act, such as VAT payable, intra-Community supply of goods, export, or deduction.
No. The Inspectorate's Invoice contains detailed invoice data and is a separate electronic document that must be reconciled with DPHv25.
Unlike regular domestic sales, IDTs are reported in the DPHv25 and in the summary information if the exemption and reporting conditions are met.
Up to 25 days after the end of the month or quarter in which the reported transaction occurred. The quarter requires a €50,000 limit for specific goods deliveries.
No. The value of reported B2B services is not included when checking the limit for the quarterly summary information.
Submit a correct tax return containing all correct information. The new document replaces the previous declaration in its entirety.
Submit a dodatočné daňové priznanie, provide the date the error was discovered, correct the appropriate fields and indicate the differences in fields 36–37.
To an individual IBAN account created from the appropriate pre-account and OÚD, with the correct variable symbol for the given period. It's safest to use the official payment instruction generator.
Not again if it was correctly accounted for in the OSS. However, it must be separated from sales from the Slovak warehouse and other transactions not covered by the procedure.
File your first declaration, relevant reports and pay VAT within five working days of receiving your registration decision, leaving your transactions in their proper period.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Slovakia, it is important to verify the taxpayer's status, accounting period, transaction type, applicable forms, the Financial Administration system, and current reporting obligations.
