Sales to EU consumers and the OSS return

When you sell goods or services to consumers in other EU countries, they are often taxed in the customer's country at that country's rate. You do not have to declare the tax separately in every country: you declare it once a quarter in Slovakia under the Union scheme (OSS).

When a sale is taxed in the customer's country

Goods dispatched to the customer's country and electronic services

As long as their total to all other EU countries does not exceed €10,000 excluding VAT in either the current or previous year, they are taxed in Slovakia. The supply that takes you over the threshold, and all subsequent supplies, carry VAT of the customer's country. You can also choose the customer's country below the threshold, for at least two years (§ 16a of the Slovak VAT Act).

Services whose place of supply is the customer's country

For example, work on immovable property, accommodation or admission to an event in that country. They are always taxed there, regardless of the threshold.

Sales to a business with a VAT ID

OSS does not apply. These involve reverse charge and the Slovak recapitulative statement (súhrnný výkaz).

Registering for OSS

Register for OSS on the Slovak Financial Administration portal using form REGOSS_EU. Registration applies from the first day of the quarter after notification, or from the first supply if you report it by day 10 of the following month. A business that is not VAT registered can also register: it receives a VAT ID solely for OSS and does not thereby become a VAT payer.

1. In company Settings, under Sales to consumers in other EU countries (OSS), enter your OSS registration date.
2. If you do not have a Slovak VAT ID, add the VAT ID assigned to you for OSS.
3. If you chose the customer's country even below the €10,000 threshold, enter the date of that choice.

Invoicing a customer in another country

For a customer in another EU country without a VAT ID, the editor asks what you supply: goods dispatched to their country; an electronic, telecommunications or broadcasting service; a service with its place of supply in their country; or a supply with its place of supply in Slovakia. Based on this and the threshold, Vystav offers the country's rates and prints the place of supply on the document. Credit notes and corrective invoices inherit the country and rates of the original invoice.

Quarterly OSS return

1. Open Reports and click OSS return under the VAT overview.
2. Select the quarter. Vystav shows supplies by country and rate, corrections to previous quarters and VAT payable for each country.
3. Click Download OSS return (XML).
4. Sign in to your personal internet zone on the Slovak Financial Administration portal ↗ (opens on another site), open Daňové priznanie k DPH, úprava pre Úniu (Union scheme VAT return), and load the file. Check, sign and submit the form.

File the return and pay the tax by the end of the month following the quarter: for quarter 3, by 31 October. The deadline does not move even if it falls on a weekend. You must also file a nil return for a quarter with no supplies. Pay the tax in euros to the tax office's account, referencing the return.

What the return contains

Section 2 a, b

Supplies from Slovakia for the quarter by Member State of consumption, supply type (goods or services) and rate, with taxable amount and VAT in euros. A credit note for an invoice from the same quarter reduces the amount.

Section 3

Corrections to previous quarters. Vystav reports a credit note or corrective invoice issued in a later quarter than the original as a correction to the original invoice's quarter: the country and VAT difference.

Sections 4 and 5

VAT for each country including corrections, and the total payable. A negative amount for one country does not reduce the total payable; that country refunds the overpayment.

Foreign currency

Documents in another currency are converted at the ECB rate on the last day of the quarter, not the document's rate. A correction uses the rate for the quarter being corrected.

Vystav excludes supplies before the OSS registration date from the return; those are declared directly in the customer's country. OSS supplies do not enter the Slovak VAT return, the VAT control statement or the turnover for registration as a VAT payer.

Vystav does not handle sales from a warehouse in another country or services from establishments in other countries (form section 2 c, d), nor regional rates. The file follows the Slovak Financial Administration schema for form DPOSS_EUv01.