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SK Invoice (statutory PDF)

Adds the customer's DIČ, the payment symbols and the statutory VAT phrases — exemption and reverse charge — to the printed Slovak invoice.

What it is for

Odoo's invoice PDF, together with the Slovak chart of accounts (l10n_sk), already prints most of what a Slovak faktúra needs: both parties' names, addresses and VAT numbers (IČ DPH), the customer's IČO, the invoice number and dates, the lines, the tax base and tax per rate, and the company's trade registry entry. This module adds the three things it is missing:

1. the customer's DIČ under their address;
2. the variable, constant and specific symbol next to the invoice dates;
3. the statutory phrase a VAT-exempt or reverse-charge supply must carry, chosen from the taxes on the invoice and the customer's country.

Everything it prints appears only on documents of a company whose country is Slovakia, so it does no harm in a multi-company database with other countries.

Legal background

The content of an invoice is set by § 74 ods. 1 of the Slovak VAT Act. Two of its items depend on the kind of supply, and those are what the module prints:

• Exemption — § 74 ods. 1 písm. h): with an exempt supply, the invoice states a reference to the provision of the Act or of Directive 2006/112/EC, or the words „dodanie je oslobodené od dane“. The module cites the Act: § 43 for goods dispatched to a VAT-registered customer in another member state, and § 47 for goods exported outside the EU.
• Reverse charge — § 74 ods. 1 písm. k): when the customer is the person liable to pay the tax, the invoice carries the words „prenesenie daňovej povinnosti“. That covers the domestic supplies listed in § 69 ods. 12 (scrap metal, emission allowances, construction work and others) and a service supplied to a taxable person established in another member state, whose place of supply is the customer's country under § 15 ods. 1.

The phrases are printed in Slovak whatever the language of the invoice, with an English gloss in brackets.

§ 74 asks for the parties' identifikačné číslo pre daň, which in Slovakia is the IČ DPH and which Odoo prints already. The DIČ is not on that list; the module prints it because Slovak customers routinely expect to see it.

Setting it up

1. Record the customer's DIČ. On the contact, the field DIČ (added by l10n_sk_base). It is not derived from the VAT number.
2. Payment symbols. They come from l10n_cssk_payment_symbols, which is installed with this module. Its settings decide how the variable symbol is formed and whether a default constant symbol is used — see setting up payment symbols.
3. Flag your domestic reverse-charge taxes. Accounting → Configuration → Taxes, open the sales tax you use for supplies under § 69 ods. 12 and tick SK Reverse Charge (§69/12) (SK prenesenie daňovej povinnosti), next to Tax Type. No tax is flagged on installation: the Slovak chart has no dedicated sales tax for these supplies, so you choose which one it is.
4. Check the scope of zero-rated taxes. For intra-EU sales the module tells goods from services by the tax's Tax Scope (Goods / Services). The Slovak chart's 0% EU M and 0% EU S already carry it. For a zero-rated tax with no scope, the product type decides (a service product counts as a service, anything else as goods).

What the invoice shows

Customer DIČ

DIČ: 2020123456 under the customer's VAT number, when the DIČ is recorded.

Payment symbols

Variabilný symbol, Konštantný symbol and Špecifický symbol in the row with the invoice date and due date, each only when it has a value. The labels follow the language of the invoice: Slovak for a Slovak-speaking customer, English (Variable Symbol, …) otherwise.

Statutory phrases

The phrase is worked out each time from the invoice's taxes and the commercial partner of the customer (the company, not the contact person). It is printed under the terms and conditions note. The rules, in order:

An invoice with both goods and services to an EU customer gets both of the two middle phrases. A service to a customer outside the EU gets no phrase: it is outside the scope of Slovak VAT and there is no exemption to cite.

A triangular trade (the chart's 0% EU T tax) is deliberately left out of the § 43 rule: Odoo prints its own note for it, citing article 141 of the Directive.

"Zero-rated" means any tax with a rate of 0 % on the line. Odoo's Slovak taxes 0% EU M and 0% EU S also carry their own English legal notes (articles 138 and 196 of the Directive), which Odoo prints as well; the Slovak phrase comes in addition to them.

The same rules apply to customer credit notes.

Your own note

When the automatic phrases are not enough — a different exemption, a contract reference — write it into Invoice Legal Note (manual) (Zákonná poznámka faktúry (ručne)), on the Invoice Lines tab under the terms and conditions, on customer invoices and credit notes. It is printed after the automatic phrase. It is not copied when the invoice is duplicated.

Limitations

• The phrase is a rule of thumb based on the tax rate and the customer's country. It does not know the legal reason for a particular exemption and does not check the customer's VAT number in VIES. Have your accountant confirm it for your tax set-up, and use the manual note where it does not fit.
• Only the exemptions under § 43 and § 47 are recognised. A domestic exempt supply (§ 28 to § 42a) gets no phrase; write it into the manual note.
• The reverse-charge phrase always cites § 69 ods. 12, which is right for domestic reverse charge only. If you flag a tax used for other reverse-charge situations, the citation will be wrong.
• The module adds no dates. The date of supply prints only when the invoice's Delivery Date is filled in (Odoo fills it from deliveries when Inventory is installed); if it differs from the issue date, § 74 ods. 1 písm. d) requires it on the invoice.
• The statutory phrases are in Slovak with an English gloss; they are not translated into the customer's language.