Build Slovak VAT Return (DPHv XML)

Skill: Convert a VAT ledger into a Slovak VAT return

Region: Slovakia (Slovensko) Category: Tax — DPH (VAT) Does: Takes a period's VAT ledger and maps it onto the Slovak VAT return (daňové priznanie k DPH) XML for electronic submission through the Finančná správa eDane / portal. Spec: Finančná správa VAT return XML schema (current DPHv version)

The VAT return is filed electronically for the tax period (monthly or quarterly) and is accompanied by the VAT control statement (KVDPH) and, for intra-EU supplies, the recapitulative statement (SVDPH). The three must reconcile. Line (riadok) references below follow the SK VAT return form, not a verbatim XSD.

When this applies

• Registered VAT payers file the return by the 25th day after the tax period, together with the KVDPH control statement.
• New/voluntarily-registered payers and special schemes have specific obligations — confirm the payer's status and period.

Structure (VAT return → XML)

Header        tax period (month/quarter + year), return type (riadne/opravné/dodatočné), IČ DPH
Payer         taxpayer identification
Output VAT    supplies of goods/services at standard / reduced rate (base + VAT)
              intra-EU acquisitions, reverse-charge received (self-assessed)
              intra-EU supplies, exports, exempt supplies
Input VAT     deductible input VAT (full / proportional / coefficient)
Settlement    own tax liability (vlastná daňová povinnosť)  OR  excess deduction (nadmerný odpočet)

Calculation rules

• Output VAT = Σ (base × rate) per applicable rate (standard / reduced — verify the current SK rates, which changed for 2025); intra-EU acquisitions and reverse-charge are self-assessed and usually deductible.
• Input VAT deduction is full, proportional, or coefficient-reduced where the payer makes both taxed and exempt supplies; apply the annual settlement coefficient where required.
• Result = total output VAT − total deductible input VAT: positive → own tax liability; negative → excess deduction (refund/carry per rules and the payer's reliability status).
• Reconcile with KVDPH and SVDPH: the return totals must tie to the control-statement sections and the recapitulative statement for the period.
• Amounts in EUR to cent precision.

Worked example (monthly, outline)

Header: IČ DPH=SK2020123456, period 2025-05, type=riadne
Output:  base 100,000.00 → VAT 20,000.00 (standard)
Input:   deductible input VAT 12,000.00
Settle:  20,000.00 − 12,000.00 = 8,000.00 EUR own tax liability

Emitted as the VAT-return XML and submitted via eDane, with the matching KVDPH (and SVDPH if intra-EU supplies occurred).

Validation checklist

• Current VAT-return schema (DPHv) used; return type (riadne/opravné/dodatočné) correct
• IČ DPH and tax period correct; monthly vs quarterly consistent with payer status
• Output VAT per current SK rates; intra-EU/reverse-charge self-assessed on both sides where deductible
• Input VAT deduction full/proportional/coefficient applied correctly
• Result = output − input → own tax liability or excess deduction
• Reconciles with KVDPH (control statement) and SVDPH (recapitulative) for the period
• EUR amounts; filed electronically by the 25th-after-period deadline

Last updated: 2026-05-31 — Slovak VAT rates and the return schema change; confirm the current schema version, the period's VAT rates, deduction rules, and the deadline against current Finančná správa (financnasprava.sk) guidance before use.