Unpaid invoices and VAT

Two Slovak VAT obligations can go unnoticed, and both can lead to additional tax assessments. One concerns invoices you have not paid. The other concerns invoices your customers have not paid.

You have not paid a supplier: repay the VAT

If you deducted VAT from an invoice issued by a Slovak VAT-registered supplier and have not paid it, you must repay the deducted tax in the tax period containing day 101 after the due date (§ 53b(1)(a) of the Slovak VAT Act). The obligation applies even if you pay the invoice a week later.

Vystav calculates this from your expenses and payments. Reports › , VAT lists all affected invoices with the date the adjustment takes effect. You can therefore see it before it happens.

You pay by day 100

nothing happens; no adjustment is made.

You pay part of it

the adjustment applies only to the unpaid part, in proportion to the amount still outstanding.

You do not pay

the return for that period includes a positive amount on line 29 and the VAT control statement includes an entry in section C.2. Vystav adds both automatically.

You pay later

the deduction is restored in the period you pay, as a negative amount on line 29. Vystav also adds this automatically.

If day 101 and the payment fall in the same month, the net amount in the return is zero, but both entries must appear in the VAT control statement. The Slovak Financial Administration explicitly requires this, and Vystav follows that rule.

If you did not claim input VAT on an invoice, or the liability ended otherwise than by payment (set-off or debt forgiveness), record this in Unpaid liabilities together with the supporting evidence. The law does not allow discretion here, so the reason remains in the audit trail.

Your customer has not paid: you may recover the VAT

If the customer has not paid and the receivable has become irrecoverable, you may recover the VAT paid (§ 25a of the Slovak VAT Act). The most common ground is that 150 days have passed since the due date, and either the receivable is no more than €1,000 including tax and you can demonstrate any action aimed at collection, or it is higher and you are pursuing payment through a court claim or enforcement proceedings.

1. In Reports › , VAT, select the invoice in Irrecoverable receivables. For each invoice, Vystav shows when it may become irrecoverable, which grounds its amount permits, and the deadline for claiming an adjustment.
2. Choose the ground, enter the date the receivable became irrecoverable, and describe the evidence (case number, claim date or proof of delivery of a demand).
3. Confirm that the case is not excluded by § 25a(4): the customer is not a related party, the supply was not made after bankruptcy was declared, and you did not know at the time of supply that the customer would not pay.
4. Vystav issues a corrective document with the required Slovak wording “oprava základu dane podľa § 25a” and includes the adjustment in the return (negative amounts on lines 26 and 27) and section C.1 of the VAT control statement.
5. Send the corrective document to the customer and mark it as sent in the app.

If the money eventually arrives, the reduced taxable amount must be reversed in the period when you receive the payment. Enter the amount and date, and Vystav issues a second corrective document. The same applies if you assign the receivable, withdraw the claim or the court does not uphold it.

The right to adjust expires three years after the last day of the filing deadline for the period of supply. Vystav shows that date for each receivable.

What else is on the same screen

• Input VAT coefficient: if you also make exempt supplies without a right to deduct input VAT, you deduct only part of the tax. Enter the annual coefficient here and, after year-end, settle the difference with one click. It enters the return for the final period of the year.
• Section D.1: turnover from e-kasa klient cash registers. Vystav is not a cash register and has no eKasa connection, so take the figures from your daily closing; it can offer a figure from your cash documents for comparison.
• Special scheme under § 68d: if you use it, enter its start date in company settings. Without that date, the return calculates tax according to the supply date rather than receipt of payment.
• Each entry in sections C.1 and C.2 says why it appears there, for example “Day 101 after the due date fell on 1 May 2026”.