Slovakia
Examples of compliant cXML invoices and credit notes for Slovakia.
Introduction
The Slovakian VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
When setting up your remit-to address , your VAT ID must begin with SK, followed by ten digits.
The VAT number for resident entities begins with 20, and the VAT number of VAT group begins with 70. For example:
- SK2012345678
- SK7012345678
All tax amounts must include the
alternateAmount
and
alternateCurrency
attributes. The alternate currency must be set to
EUR
. See
Providing Amounts in Local Currency
for more info.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | The full name of the supplier |
| Supplier Address | Mandatory | The address of the supplier |
| Supplier VAT ID | Mandatory | The VAT ID-number of the supplier |
| Supplier Co. Reg. Num. | Conditional | The supplier's Company Registration Number (or number of registration for a branch) |
| Supplier Place of Reg. | Conditional | A precise indication of the seat of the company |
| Supplier Bank Account | Recommended | The domicile and the number of at least one bank account of which the company is holder at a credit institution |
| Supplier Bank Account No. | Recommended | See above row "Bank Account" |
| Supplier Type of Company | Mandatory | |
| Buyer Name | Mandatory | The full name of the supplier |
| Address | Mandatory | The address of the buyer |
| VAT ID | Conditional | The VAT ID-number of the buyer |
| Invoice Date | Mandatory | The date of issue of the invoice |
| Date of Supply | Conditional | The date of the supply of the goods/services |
| Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
| Tax law reference | Conditional | |
| Currency | Mandatory | |
| Local Currency | Conditional | |
| Local Currency Net | Conditional | |
| Local Currency Tax | Conditional | |
| Exchange rate | Recommended | |
| Original Invoice Number | Conditional | |
| Original Invoice Date | Conditional | |
| Original Date of Supply | Conditional | |
| Credit Reason | Conditional | The reason for issuing the credit note |
| Net Total | Mandatory | Amount payable (VAT excluded) |
| Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
| Description | Mandatory | The description/nature of the goods or services |
| Taxable Amount | Mandatory | Mandatory per VAT rate or exemption |
| VAT Rate | Conditional | Applicable VAT rate (per good/service) |
| VAT Amount | Conditional | VAT Payable at line level |
| Unit Price | Mandatory | Exclusive of VAT |
| Discount Amount | Conditional | |
| Discount terms | Conditional | |
| Unit of Measure | Mandatory | The unit of measure used when expressing quantity |
| Any others, please specify: | ||
| Reference to self-billing | Conditional | |
| Reference to the reverse charge mechanism | Conditional | The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service |
| Reference in case supply is exempt from VAT | Conditional | |
| Cash Accounting Scheme | Conditional | The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made. |
| Margin scheme reference | Conditional |
Extrinsic fields
The following extrinsics are required to send a compliance-assured Slovakian invoice. You may require additional extrinsics specific to your industry or billing situation:
-
ExchangeRate
Other extrinsics may be required based on your specific invoicing scenario. If you need to provide a Customs Declaration Number, a Customs Office, and/or a Customs Declaration Date, these should be added to the invoice using the
<Comments>
tag on the first invoice line:
<Comments xml:lang="en-US">Customs Information</Comments>
See Adding Extrinsics to Your Invoice for more info.