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SK VAT Control Statement (KV DPH)

The Slovak kontrolný výkaz DPH — sections A.1 to D.2 computed from the books, checked against the form's requirements and exported as the Finančná správa XML in the form version in force for the period.

What it is for

A Slovak VAT payer files a kontrolný výkaz DPH (VAT control statement) for every period for which it files a VAT return. It lists invoices one by one — issued and received — so that the tax administration can match each supplier's output tax against its customer's deduction.

This module is the Slovak part of the shared control statement. It adds the Slovak sections, the rules that decide which section a document belongs to, the checks the official form needs and the XML templates for every form version since 2014. The workflow — creating a statement, computing, exporting, marking it filed, corrections — is described in the shared guide.

It requires Odoo's Slovak chart of accounts (l10n_sk) and works in Community and Enterprise.

Legal background

All references are to the VAT Act. Statutory terms are given in Slovak, as on the form.

• Who and when. A payer must file the kontrolný výkaz electronically for every tax period for which it files a VAT return, within 25 days after the end of the period — § 78a ods. 1. No statement is due for a period whose return reports no supplies at all, or only supplies exempt under § 43 or § 47 with no deduction other than import VAT.
• What it contains. § 78a ods. 2 sets the breakdown: data from every invoice the payer was obliged to issue for taxable supplies, including the domestic reverse charge under § 69 ods. 12 písm. f) to j) (sections A.1, A.2); data from received invoices where the payer is liable as recipient, or where it deducts tax charged by another payer (B.1, B.2); corrections of invoices (C.1, C.2); and other taxable supplies (D.1, D.2).
• Which invoices must be issued. The obligation to invoice exists towards another taxable person or a legal person — § 72 ods. 1 písm. a). Supplies to private individuals are therefore not itemised: they go into the totals of section D.
• Reverse-charge goods. For goods under § 69 ods. 12 písm. f) and g) (cereals and technical crops of chapters 10 and 12; metals of chapter 72 and headings 7301, 7308, 7314) the statement also carries the first four digits of the customs tariff code and the quantity (§ 78a ods. 5); for písm. h) and i) (mobile phones, integrated circuits) the kind and quantity of goods.
• Simplified invoices (receipts) are reported as totals of the base, tax and deducted tax. When the deducted tax from simplified invoices reaches 3 000 eur in a period, the totals must be broken down by supplier — § 78a ods. 6.
• Section D. Supplies recorded in an eKasa cash register are reported as total turnover by rate (D.1); other supplies not itemised elsewhere as totals of base and tax by rate (D.2) — § 78a ods. 8.
• Corrections. An error found before the filing deadline is corrected by an opravný kontrolný výkaz, which replaces the original. An error found after the deadline is corrected by a dodatočný kontrolný výkaz, which carries only the added or corrected data — § 78a ods. 12. A request from the tax office to remedy a filed statement must be answered within five working days (§ 78a ods. 13).
• Penalties. Not filing, filing late, or filing incomplete or incorrect data can be fined up to 10 000 eur, and up to 100 000 eur when repeated — § 78a ods. 15.
• The form. The layout (vzor) is set by a regulation of the Ministry of Finance and the statement is filed as XML following the data interface the Financial Directorate publishes; a statement delivered otherwise is disregarded — § 78a ods. 16.

Form versions

The Slovak tax administration publishes a separate XSD for every vzor and keeps the old ones. A period is filed in the vzor that was in force for that period, so a dodatočný statement for 2022 still uses the 2016 form. The module ships all four, each as a version record with its own template and schema:

When you create a statement, only the version valid for its period is offered. The four schemas were checked byte for byte against the copies published by the Finančná správa on 19 August 2026. A schema file does not say when it was revised, so a later revision of a published file is not detected automatically.

Setting it up

Besides the shared setup:

• Reverse-charge taxes. On installation the module marks the Slovak chart's reverse-charge purchase taxes — domestic reverse charge, intra-EU acquisitions of goods and, with l10n_sk_vat_return, services received from the EU — and creates for each Slovak company a sales tax 0 % Prenos daňovej povinnosti (§69 ods. 12, A.2). Use that tax on invoices for § 69 ods. 12 supplies; it is what puts them into A.2.
• Customers' identification. Whether an issued invoice is itemised in A.1 or summed in D.2 depends on whether the customer is a taxable person. Odoo has no such field, so the module treats a customer with an IČ DPH (Tax ID) or an IČO (Company ID) as a business and anyone else as a private individual. Fill in the IČO of domestic business customers, including sole traders, or their invoices will be summed in D.2.
• § 69 ods. 12 goods. On the product form, Accounting tab, block Kontrolný výkaz DPH: set Tovar podľa § 69 ods. 12 (KV DPH A.2) to písm. f), g), h) or i) for such goods, and for f) and g) the Číselný kód tovaru (KV DPH). Without that code the product's customs (HS / Intrastat) code is used, if one of the modules that provide it is installed. The code must fall into the chapters the Act names for that category. Invoice these goods in kilograms, tonnes, metres or pieces — the only units the form accepts. Leave the field empty for the other § 69 ods. 12 supplies, such as construction work under písm. j), for which A.2 carries only the base.
• Simplified invoices. On a vendor bill, tick Zjednodušená faktúra (KV DPH B.3) next to the bill date for receipts and other simplified invoices. A received document without a partner is treated the same way.
• eKasa registers (D.1). On the journal that records the sales of an eKasa cash register, open Advanced Settings and set Control-statement section override (block VAT control statement) to D.1. Every VAT line of that journal is then reported as eKasa turnover in D.1 instead of D.2. Invoices issued to businesses should go through an ordinary sales journal, so that they still reach A.1. With Odoo Point of Sale, install l10n_sk_kv_dph_pos: the sales of every POS session go to D.1 without this setting.

Sections

How the module fills each section. A document with several VAT rates gives one row per rate.

Outside the statement altogether: intra-EU supplies (they belong in the EC sales list), and supplies to an EU customer without Slovak VAT on them. A supply to an EU customer on which Slovak VAT is charged — a private person, typically — is a domestic supply and is reported in A.1 or D.2.

Dates and amounts. The supply date (Den) is the Taxable Supply Date, else the invoice date; for a tax due on payment, the payment date. The deducted tax (Odpočítaná daň) on B.1, B.2, C.2 and B.3 is the part of the tax its repartition sends to the VAT account: a vehicle tax that deducts 50 % reports half. A § 50 coefficient is honoured the same way only if it is set in the tax's repartition.

A debit note counts as a correction when it is raised with Odoo's Debit Note button (module account_debit_note), which links it to the invoice it corrects.

Correcting a row by hand. Every section tab except D.2 has an Override toggle on its rows. Tick it and the amount columns become editable; the corrected amounts survive a recompute and are re-applied to the row with the same identity. D.2 files its rate-band columns, which are not overridable.

Filing types and corrections

The statement types are Riadny (R), Opravný (O) and Dodatočný (D). Prepare and export the statement as in the shared guide. Slovak specifics:

• Opravný before the deadline: create it from the filed statement with Dodatočný / opravný, choose Opravný and compute. It contains the full list, as the original did.
• Dodatočný after the deadline: the same button, type Dodatočný. On compute the module compares the fresh result with the last known full state of the period and keeps only the differences: a new or changed row is reported with kód opravy 2, and the original values of a changed or removed row with kód opravy 1. Unchanged rows are dropped. A second dodatočný statement compares against the state after the first, so chained corrections stay consistent.

Before rendering, the export stops and names the documents at fault when:

• a row in A.2, B.2 or B.3.2 has no IČ DPH of the counterparty, or one that is not Slovak (these sections take only SK + 10 digits);
• a document number is longer than the 32 characters the form allows (spaces are removed automatically; the number is not shortened, because the tax administration matches it against the supplier's own filing);
• a row in A.1, A.2, B.1 or B.2 has no supply date;
• a C.1 or C.2 row has no number of the corrected invoice (enter it as Original document number on the credit note; on a vendor credit note the Source Document is read too, unless it names a purchase order);
• an A.2 row of písm. f) or g) goods has no commodity code or one outside the statutory chapters, or a row of § 69 ods. 12 goods has a unit that converts to none of kg, t, m, ks.

The XML carries the company's IČ DPH, name and address, the filing type and the period (year and month, or year and quarter).

Limitations

• D.1 (eKasa) is not derived from ordinary documents. Journals set to D.1 and, with l10n_sk_kv_dph_pos, POS sessions report there; any other cash-register sale without an identified business customer is reported in D.2. Whether D.1's Z / D / ZZn / DZn should carry the rate split or zeros on the forms from 2021 (whose poučenie asks only for the turnover) is still to be confirmed by an accountant.
• Debit notes reach C.1 / C.2 only when linked to the invoice they correct (the Debit Note button). One raised as a plain invoice is still reported in A.1 / B.2.
• The A.1 / D.2 split relies on the IČ DPH or IČO being recorded on the partner. A business customer without either is summed in D.2; the export logs a warning for D.2 customers marked as companies or previously reported in A.1, but the warning is not shown on screen.
• Triangular trade and the self-assessment of import VAT are not marked as reverse charge, pending an accountant's confirmation, so they do not appear in B.1.
• The 5 000 eur invoice threshold that applies to mobile phones and integrated circuits under § 69 ods. 12 písm. h) and i) is not checked; set the product category only on goods that qualify.
• The ONP attribute of C.1 / C.2 (correction of an uncollectible receivable, available from the 2023 form) is never filled.
• The section rules are a best effort; the § 69 ods. 12 goods list and D.1 in particular still need confirmation by a Slovak accountant. Review each statement before filing.