Meet us in TechEd Berlin
More information
Join us
More information

Slovakia VAT Control Statement

Slovakia VAT Control Statement guide for SAP and ERP teams: XML reporting, VAT data quality and recurring compliance requirements.

Let’s talk

Digitalizing VAT Transaction Reporting through Slovakia’s VAT Control Statement

Slovakia’s VAT Control Statement, known locally as Kontrolný výkaz DPH, is a detailed electronic reporting obligation for VAT payers. It covers individual VAT liabilities and deductions based on issued invoices, received invoices, simplified invoices and other relevant documents.

Key Implementation Dates

Keep track of key dates and reporting obligations for the Slovakia VAT Control Statement.

01/01/2014

The VAT Control Statement became mandatory for Slovak VAT payers under Section 78a of the VAT Act.

01/07/2030

The VAT Control Statement is scheduled to be abolished with the second phase of Slovakia’s eFaktúra model, when e-invoicing and digital reporting extend to cross-border transactions.

Slovakia VAT Control Statement Overview

Implementation

Mandatory since 1 January 2014 for VAT payers in scope; scheduled to be abolished from 1 July 2030.

Tax Authority

Financial Administration of the Slovak Republic

Format

Structured electronic submission in XML format.

Digital Signature

Qualified electronic signature or recognized electronic authorization, unless a valid electronic delivery agreement applies.

Archiving

Supporting VAT records and invoices: generally 10 years

Other Slovak regulations

Slovakia eFaktúra, eKasa, EC Sales List and Intrastat-SK Reporting

Automate Slovakia VAT Control Statement reporting

Request demo

Frequently Asked Questions

Woman reviewing financial documents in a bright office

What is the Slovakia VAT Control Statement?

The Slovakia VAT Control Statement is a detailed electronic report submitted by VAT payers to the Financial Administration. It contains transaction-level information on VAT liabilities and deductions for the relevant tax period.

Unlike the VAT return, it provides detailed information from individual invoices and other VAT-relevant documents rather than only aggregated totals.

Business team discussing financial data in an office

Which companies need to submit the Slovakia VAT Control Statement?

The obligation generally applies to VAT payers registered in Slovakia under the relevant provisions of the VAT Act when they are required to file a VAT return for the tax period.

This includes domestic and qualifying foreign VAT-registered businesses, although specific transactions and situations may be excluded from the statement.

Two professionals comparing documents at a desk

Is the Slovakia VAT Control Statement the same as SAF-T?

No. Slovakia’s VAT Control Statement is a transaction-level VAT report, while SAF-T is a broader audit file that can contain accounting, invoice, payment, asset or inventory data depending on the jurisdiction.

Slovakia does not use the VAT Control Statement as a SAF-T file; the two concepts should therefore be treated separately.

Red pen marking a date on a calendar

When is the Slovakia VAT Control Statement submitted?

The VAT Control Statement must generally be submitted electronically within 25 days after the end of the relevant VAT period, and no later than the deadline for the corresponding VAT return.

The reporting period can be monthly or quarterly depending on the taxpayer’s VAT period.

Man reviewing invoices and receipts with a calculator

What data is included in the Slovakia VAT Control Statement?

The statement includes detailed information from issued and received invoices, simplified invoices, corrective documents and other records linked to VAT liabilities or input VAT deductions.

The XML is divided into sections covering output transactions, input transactions, corrections and other reportable VAT records.

Finance team analyzing financial data on two screens

How should companies manage the Slovakia VAT Control Statement in SAP or ERP systems?

Companies should ensure that VAT codes, invoice references, business partner data and transaction values are correctly captured before the XML report is generated.

In SAP environments, this means reviewing statutory reporting coverage, mapping rules, validations and reconciliation between the VAT return and VAT Control Statement before submission.

How the Slovakia VAT Control Statement will impact businesses

Reliable VAT Control Statement reporting depends on consistent tax codes, invoice data, business partner information and reconciliation with the underlying VAT records.

Code10 helps organizations assess SAP reporting coverage, identify data or configuration gaps, automate XML generation and implement validation controls before submission.

Where standard SAP capabilities do not fully meet local requirements, we complement them through our eCompliance Hub and tailored integrations to maintain a scalable and controlled reporting process.

Contact Code10

Request demo

More Related Topics

Six members of the Code10 team standing together in front of their stand at Forum AUSAPE 2026

Forum AUSAPE 2026: What SAP Leaders Are Prioritizing for 2027

Each organization is unique and has its own challenges. But the same strategic priorities came out in conversations we had during the Forum AUSAPE 2026. See what SAP leaders, IT teams, business stakeholders and digital transformation experts from many industries are focusing on

Billivo logo with its purple circular mark beside the Billivo wordmark, above the words by CODE10

Code10 launches Billivo for VeriFactu compliance

Billivo for VeriFactu is our new invoicing platform for Spain. Built by Code10, it helps freelancers and small businesses meet VeriFactu compliance without changing their process. Learn why we launched it, how it works, and how it supports Spain’s invoicing regulation.

Subscribe to our Code10 Tech Brief newsletter.

Receive monthly analyses on eCompliance, automation, and cloud integration.