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New form of VAT Control Statement in Slovakia as of April 1, 2016 | News Flash

8 Apr 2016

 Download PDF!

 

 

New form of VAT Control Statement in Slovakia as of April 1, 2016 | News Flash

As one of the main measures to detect and prevent tax evasions, so-called VAT Control Statement was introduced in Slovakia since January 1, 2014. The VAT control statement has to be submitted by VAT payer for every taxable period (i.e. calendar month or quarter) for which he/she is obliged to submit VAT tax return. In this connection, we would like to inform you that the new form of VAT Control Statement is effective as of April 1st, 2016.

Changes on simplified tax invoices

Pleas note that the new form of VAT Control Statement has to be submitted for the first time for taxable period of April 2016 respectively 2nd quarter 2016.

The new form was approved based on amendment to Act on VAT and changes related to reporting of simplified tax invoices (such as e.g. travel tickets, parking tickets and electronic cash register receipts).

As of April 1, 2016, a VAT payer whose total amount of tax deductions from simplified invoices for the relevant taxable period will be 3 000 EUR or more, will be required to define separately in the section B.3. of the control statement following information:

  • total amount of tax base,
  • total amount of tax,
  • and total amount of tax deductions

and this in regard to the individual suppliers of goods and services by specifying their Taxpayer Identification Number.

These data shall be specified in section B.3.2. of the VAT Control Statement.

In the case that the total sum of tax deductions from simplified tax invoices for the relevant taxable period will be less than 3 000 EUR, the classification of suppliers is not required. In this case only the total sum of tax bases, total sum of tax and total sum of tax deductions from all the received simplified invoices to which tax deductions were applied, is required. These data shall be specified in Section B.3.1. of the VAT Control Statement.

Compared to the current wording

Currently, taxpayers specify in Section B.3 of the VAT Control Statement only the total sum of tax base, total sum of tax and total sum of tax deductions from all received simplified invoices to which tax deductions  were applied, and this regardless of the total amount of tax deductions from the simplified invoices.

 

Kontakt:

Katarína Balogová

Tax Manager

Katarina.Balogova@accace.com

+421 232553000


Read more about other legislative changes in Slovakia:
  • The most important information about transfer pricing
  • Motor vehicle tax for 2015
  • Amendment to the Tax Administration Code in Slovakia – the most important changes as of January 1, 2016

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About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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