Build Slovak EC Sales / Recapitulative Statement (SVDPH XML)

Skill: Convert intra-EU supply records into a Slovak recapitulative statement

Region: Slovakia (Slovensko) Category: Tax — VAT Does: Takes a period's intra-EU supply records and assembles the SVDPH (súhrnný výkaz / recapitulative statement) XML for electronic filing to the Finančná správa via the eDane application / portal. Spec: Finančná správa — recapitulative statement XML schema (current SVDPHv20 version)

The recapitulative statement reports intra-Community supplies of goods, triangulation as the middle party, and intra-EU supplies of services taxed in the customer's state under the general place-of-supply rule. It is filed per calendar month, with a quarterly option only where intra-EU goods supplies stay under the threshold. It must reconcile with the VAT return (DPHv) and the control statement (KVDPH). Element names below follow the SVDPH form, not a verbatim XSD.

When this applies

• VAT payers making intra-Community supplies of goods/services, or acting as the middle party in triangular trade, file the SVDPH electronically by the 25th day after the period.
• Period is monthly by default; a quarterly period is allowed only if intra-EU goods supplies do not exceed EUR 50,000 in the current or any of the four preceding quarters.
• A corrective (opravný) statement replaces a not-yet-due statement; an amending (dodatočný) statement fixes an already-submitted period.

Structure (FORM → XML)

Hlavička / header   IČ DPH (SKxxxxxxxxxx), period (mesiac/štvrťrok + rok),
                    statement type (riadny / opravný / dodatočný)
Identifikácia       payer name and address
Riadky / lines — repeating, one per customer VAT ID + transaction code:
   IČ DPH odberateľa  customer's EU VAT identification number (country prefix + number)
   kód               transaction code: 0=goods, 1=triangulation (middle party), 2=services
   hodnota           total value of supplies to that customer for the period (EUR)
Súčet / totals      Σ values across all lines

Data rules

• One line aggregates all supplies of the same code to the same customer VAT ID for the period; do not split per invoice.
• Each customer IČ DPH must be a valid, VIES-confirmed EU VAT number (correct country prefix; not a Slovak number).
• Code 1 (triangulation) is used only by the middle party in a three-party chain; code 2 services are only those taxed in the customer's state under the general B2B rule.
• Values are reported in EUR, rounded to whole euro per the form's convention (no cents on SVDPH lines) — confirm against current schema.
• Reconcile: Σ goods lines must tie to the intra-EU supplies line of the DPHv return; the same transactions appear in KVDPH where applicable.

Worked example (outline)

Hlavička: IČ DPH=SK2020123456, period 2025-05, type=riadny
Line 1: odberateľ DE811234567, kód 0 (goods),    hodnota 40,000
Line 2: odberateľ CZ12345678,  kód 2 (services), hodnota 10,000
Totals: 50,000

Emitted as the SVDPH XML and submitted via eDane; goods total ties to the DPHv intra-EU supplies line for the period.

Validation checklist

• Current SVDPHv20 schema used; statement type (riadny/opravný/dodatočný) correct
• IČ DPH and period correct; monthly vs quarterly consistent with the EUR 50,000 goods threshold
• Each customer VAT ID valid and VIES-confirmed (non-SK prefix)
• Transaction codes 0/1/2 applied correctly; one aggregated line per customer+code
• Values in EUR per form rounding; totals computed
• Reconciles with DPHv intra-EU supplies and KVDPH for the period
• Filed electronically by the 25th-after-period deadline

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (financnasprava.sk) guidance before use.