VAT reports in XML

Vystav prepares the Slovak VAT control statement (kontrolný výkaz), VAT return and recapitulative statement (súhrnný výkaz) from your documents as XML files that the Slovak Financial Administration portal can read. You or your accountant sign and file them; Vystav does not submit anything on your behalf.

Download the files

1. Open Reports and click VAT control statement data under the VAT overview.
2. In Files for filing, choose monthly or quarterly filing, then select the period and year.
3. Click VAT control statement (XML), VAT return (XML) or Recapitulative statement (XML).
4. If Vystav finds something that needs completing before filing, it tells you and lists it under What to complete before filing.

The files follow the Slovak Financial Administration schemas: KVDPHv25 for the control statement, DPHv25 for the VAT return and SVDPHv20 for the recapitulative statement.

Upload them to the portal

1. Sign in to your personal internet zone on the Slovak Financial Administration portal ↗ (opens on another site).
2. Open the form you are filing, such as the VAT control statement, and use Načítať zo súboru (load from file).
3. Fill in the tax office and, if someone other than the signed-in user is filing, the authorised person. Check the form.
4. Sign and submit it.

The VAT control statement and VAT return are filed within 25 days after the tax period ends; the recapitulative statement is filed within 25 days after the month or quarter it covers ends.

What goes where

A.1

Issued VAT invoices to businesses, split by rate.

A.2

Issued reverse-charge invoices. The goods code and quantity come from catalogue items, so fill these in for the relevant goods.

B.1 and B.2

Received reverse-charge documents and received invoices for which you claim input VAT.

B.3

Receipts in aggregate. A supplier for which the period's input VAT reaches €3,000 is listed separately.

C.1 and C.2

Issued and received credit notes and corrective invoices, showing the difference from the original invoice.

D.2

Sales to private individuals for which the law does not require an invoice, in aggregate.

The recapitulative statement contains supplies to customers with a VAT ID from another EU country: goods exempt under § 43 of the Slovak VAT Act and services whose place of supply is the customer's country. These documents do not belong in the VAT control statement.

Vystav does not have eKasa sales (section D.1); it is not a cash register. Add them using the cash register's data. Vystav includes an invoice issued for a supplier through self-billing in the reports only after the supplier accepts it.