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SK EC Sales List (Súhrnný výkaz)

The Slovak EC sales list — súhrnný výkaz — computed from the intra-EU supply taxes of Odoo's Slovak chart and exported as Finančná správa XML in the vzor in force for the period.

What it is for

A Slovak VAT payer that supplies goods or services to customers identified for VAT in another EU member state reports them on the súhrnný výkaz (EC sales list, SV), filed electronically with the Financial Administration (Finančná správa).

This module is the Slovak layer of l10n_cssk_ec_summary_base, which holds the screens and the workflow — preparing the list, reviewing lines, exporting and filing are described there. This module adds the Slovak transaction codes, the XML templates and official schemas of both vzory, a check of the codes and VAT prefixes, and codes the standard taxes of Odoo's Slovak chart.

Legal background

All references are to § 80 of the VAT Act. Statutory terms are given in Slovak.

• Who files. A payer that supplied goods exempt under § 43 ods. 1 to a person identified for VAT in another member state, transferred its own goods exempt under § 43 ods. 4, took part in a triangular trade as the first customer (prvý odberateľ, § 45), supplied a service with its place of supply in another member state under § 15 ods. 1 for which the customer pays the tax, or dispatched goods under call-off stock (§ 80 ods. 1). A person registered under § 7 or § 7a files for each calendar quarter in which it supplied such a service (ods. 3).
• Monthly or quarterly. The rule is a calendar month. A quarterly list is allowed if the value of goods (ods. 1 písm. a) to c)) does not exceed 50 000 eur in the quarter and in each of the previous four quarters; once it does, the payer files separately for each month of that quarter (ods. 2).
• Which period, which amount. Supplies are reported for the period in which the tax liability arose, in euros, rounded to whole euros — below 0.5 down, from 0.5 up (ods. 6). A correction of the taxable amount under § 25 is reported, as the amount of the correction, for the period in which it was notified to the customer (ods. 7).
• Corrections. Before the filing deadline an error is corrected by an opravný súhrnný výkaz; after it, by a dodatočný súhrnný výkaz, "v ktorom uvedie len doplnené alebo opravené údaje" — listing only the added or corrected data (ods. 8).
• Deadline. Electronically, within 25 days after the end of the period (ods. 9).

On the form, goods are reported without a code, a triangular trade with code 1 and a service with code 2. Internally the module calls goods code 0 and writes it as an empty code in the XML.

Form versions

The Financial Administration keeps one schema per vzor and keeps the old ones, so each period is filed in the vzor in force at that time. The module installs both, and a list is offered only the one valid for its period:

The 2020 vzor arrived with the call-off-stock rules in force from 1 January 2020. Both schemas are byte-identical to the copies the Financial Administration publishes (checked 9 September 2026); neither file states a revision, so a later change to them cannot be seen from inside Odoo.

Both versions offer the statement types Riadny, Opravný and Dodatočný, which tick the matching box of druh súhrnného výkazu in the XML.

Setting it up

When the module is installed, it sets the transaction code on the intra-EU taxes of every company that uses the Slovak chart of accounts at that moment, unless a code is already there:

Mind the names: T means goods (tovar) in the Slovak name but triangular in the English one.

The export also needs the company's VAT number and the tax office set as Default tax authority — see setting up the framework. The header of the form is filled from the company: name, street and house number, ZIP, city, phone and e-mail. The house number (číslo) is the number at the end of Street ("Hlavná 12" gives ulica "Hlavná" and číslo "12"), or the street-number fields where the address is kept split; Street 2 is filed as the house number only when it holds nothing but a number.

Preparing and filing

Follow the shared workflow at Accounting → Reporting → Statutory Reports → EC Sales List. On top of the shared checks, the export of a Slovak list refuses:

• a line whose code is other than 0, 1 or 2;
• a line whose customer VAT number does not start with a plausible country prefix (an ISO country code, or EL or XI);
• a service (code 2) to a Northern Ireland (XI) number — XI is valid for goods only.

The country code (kód štátu) is the prefix of the customer's VAT number, as the poučenie lists it: EL for Greece, XI for Northern Ireland.

Amounts are rounded to whole euros half away from zero (−9.50 becomes −10), line by line; the total in the header is the sum of the rounded lines.

There is no electronic channel for Slovak filings in this module: upload the exported XML on the Financial Administration's portal, then click Mark Submitted — or File it to record the manual filing and keep the receipt. The person making the declaration and the date go on the Hlavička tab: Meno a priezvisko, Telefón and E-mail of the konateľ or authorised person (the 2010 vzor has no e-mail) and Dátum vyhlásenia; left empty, the date of the export is used.

A dodatočný súhrnný výkaz lists only what changed, as § 80 ods. 8 asks. On Compute the module compares the recomputed period with what was filed for it — the statements of the same period marked submitted, or recorded as historical filings, taken in the order they were filed — and keeps:

• a new record, as it is;
• a record whose value (in whole euros, as exported) changed, with its correct value;
• a record filed earlier that is gone, with the value 0.

Unchanged records are left out. A dodatočný výkaz with no filed statement of its period recorded here is refused: mark the original submitted, or import it as a historical filing, first. An opravný list, which replaces the original before the deadline, still lists the whole period.

Limitations

• A dodatočný výkaz is compared with what is recorded here. A filing made outside Odoo and not recorded as a historical filing is invisible to the comparison.
• Call-off stock (ods. 1 písm. e) to g)) is not supported; the call-off-stock records of the 2020 vzor are always empty.
• Corrections of the taxable amount are reported for the period of the credit note's taxable supply date or VAT period declared — set it to the period in which the correction was notified to the customer (ods. 7).
• The 50 000 eur threshold for quarterly filing is not checked.
• A service supplied to a customer who has applied for, but not yet received, a VAT number (the last sentence of ods. 6) is not handled; a line without a VAT number blocks the export.
• A street that does not end in a number is written whole, with the house number empty.