Build Slovak VAT Control Statement (KVDPH XML)
Skill: Convert detailed VAT transactions into a Slovak VAT control statement
Region: Slovakia (Slovensko) Category: Tax — DPH (VAT) Does: Takes a period's detailed VAT transaction data and assembles the Kontrolný výkaz DPH (KVDPH) XML — the transaction-level VAT control statement Slovak VAT payers file alongside the VAT return — for submission through the Finančná správa eDane / portal. Spec: Finančná správa KVDPHv25 XML schema (control statement valid from 1.1.2025)
The control statement reports VAT transactions section by section (issued invoices, received invoices, credit/debit notes, simplified invoices, and totals). It is filed for the same period as the VAT return (monthly or quarterly). The schema is versioned (KVDPHv25) — validate against the current Finančná správa XSD. Submission is electronic for VAT payers (eDane / authorised access).
When this applies
- Every registered VAT payer that has transactions to report files a KVDPH for each tax period, by the VAT-return deadline (generally the 25th day after the period end).
- It complements (does not replace) the VAT return (
DPHv) and the recapitulative statement (SVDPH) for intra-EU supplies.
Section structure (KVDPH)
| Section | Reports |
|---|---|
| A.1 | Issued invoices with Slovak VAT (output tax), per invoice |
| A.2 | Issued invoices under domestic reverse-charge (selected commodities) |
| B.1 | Received invoices where the customer is liable (reverse charge) |
| B.2 | Received invoices with input-VAT deduction, per invoice |
| B.3 | Received simplified invoices (e.g. cash-register receipts) — aggregated |
| C.1 / C.2 | Credit/debit notes to issued (C.1) and received (C.2) invoices |
| D.1 / D.2 | Supplies via electronic cash register (D.1) and other supplies without invoice obligation (D.2) |
Input data required (per line)
| Group | Fields |
|---|---|
| Header | VAT payer IČ DPH, name, tax period (month/quarter + year), statement type (riadny/opravný/dodatočný) |
| Counterparty | counterparty IČ DPH (for A.1/B.2 etc.) |
| Invoice | invoice number, date of supply / tax point |
| Amounts | tax base and VAT amount per applicable rate (20% / 10%); for some sections, the deductible portion |
| Codes | commodity code for reverse-charge sections; correction references for C.1/C.2 |
Data rules
- Each section has its own record layout — map transactions to the correct section (A.1 output, B.2 input, B.3 simplified aggregated, C/D as applicable). Misclassification is the most common rejection.
- Tax base and VAT are reported per rate; the standard rate and reduced rate(s) must match the current Slovak rates for the period (verify — rates have changed for 2025).
- B.3 (simplified/cash-register receipts) is reported as aggregated totals, not per receipt; A.1/B.2 are per invoice.
- Credit/debit notes (C.1/C.2) reference the original document and carry signed adjustment amounts.
- The KVDPH should reconcile with the VAT return figures for the period; statement type (ordinary/corrective/supplementary) must be set correctly when amending.
- Amounts in EUR to cent precision.
Worked example (A.1 + B.2 outline)
Header: IČ DPH=SK2020123456, period=2025-05, type=riadny
A.1 (issued, output): inv 2025/118, counterparty SK2020999888, date 2025-05-10,
base 10000.00, VAT 2000.00 (20%)
B.2 (received, input): inv FV-552, supplier SK2020777666, date 2025-05-12,
base 4000.00, VAT 800.00 (20%), deductible 800.00
B.3 (simplified, aggregated): total base 1500.00, total VAT 300.00
Emitted as a KVDPHv25 XML and submitted via eDane; figures reconcile to the period's VAT return.
Validation checklist
- Current KVDPHv25 schema used and validated; statement type (riadny/opravný/dodatočný) correct
- VAT payer IČ DPH and tax period correct; counterparty IČ DPH present where required
- Transactions mapped to the correct sections (A.1/A.2/B.1/B.2/B.3/C/D)
- Tax base + VAT per current-year rate (standard / reduced); deductible portions correct in B.2
- B.3 reported as aggregated totals; A.1/B.2 per invoice
- C.1/C.2 reference original documents; signed adjustment amounts correct
- KVDPH reconciles with the VAT return for the period
- Deadline (generally 25th after period end) met; submitted electronically
Last updated: 2026-05-31 — Slovak VAT rates and the KVDPH schema change; confirm the current KVDPHv25 schema, the period's VAT rates, section rules, and the deadline against current Finančná správa (financnasprava.sk) guidance before use.