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SK OSS VAT Return (DPOSS_EU, Union scheme)

The Slovak One-Stop-Shop return for the Union scheme as the Finančná správa eForm DPOSS_EUv01, on the EU-wide return structure, validated against the official schema.

What it is for

A Slovak taxable person that applies the Union scheme (osobitná úprava pre Úniu) files a quarterly return of the VAT charged on distance sales of goods and on services to consumers in other EU states. This module turns the return computed by l10n_cssk_oss_base into the Finančná správa eForm DPOSS_EUv01 (Daňové priznanie k DPH — Úprava pre Úniu) and checks it against the official schema before it is attached.

Everything about preparing the return — the rows, corrections, exchange rates and the export steps — is described in the shared guide. This page covers what is Slovak.

Legal background

All references are to the VAT Act, No. 222/2004 Z. z.; statutory terms are given in Slovak.

• What the scheme covers. Distance sales of goods within the EU, services supplied to non-taxable persons by a taxable person not established in the member state of consumption, and certain domestic supplies through an electronic interface — § 68 ods. 1 písm. b).
• Registration. A taxable person that decides to apply the scheme with Slovakia as the member state of identification notifies the tax office (oznámenie o začatí činnosti) and must then apply it to all such supplies — § 68b ods. 2 and ods. 6.
• Electronic filing. Documents concerning the scheme are delivered to the tax office electronically — § 68 ods. 3.
• Period and deadline. The tax period is the calendar quarter; a return is filed also for a quarter with no supplies, by the end of the following month, and a deadline falling on a weekend or holiday stays on that day — § 68b ods. 12.
• Content. The value of supplies without VAT, the VAT per rate, the rate and the total VAT due, per member state of consumption — and separately for goods dispatched from other member states and for services supplied from establishments elsewhere — § 68b ods. 13 to 16.
• Euro. Amounts are stated in euro, converted at the reference rate declared by the ECB or Národná banka Slovenska for the last day of the period, or the next day if none was declared for that day — § 68b ods. 17.
• Payment. The tax is paid in euro by the filing deadline, quoting the return — § 68b ods. 18.
• Corrections. A change to an earlier return goes into a later return, within three years of the original deadline, naming the member state, the period and the amount, at the rate that should have been used originally — § 68b ods. 19.

The form

The module produces DPOSS_EUv01, the first and so far only vzor of the Slovak Union-scheme return, in use since the scheme began on 1 July 2021. Slovak forms are versioned per vzor and an old period uses the vzor in force then; for this return there is only one, so there is one form version, DP DPH — úprava pre Úniu (DPOSS_EUv01), valid from 1 July 2021 with no end date. Quarters before Q3 2021 were filed on the MOSS return, a different form.

The XML is not a Slovak structure but the EU-wide OSS return, OSSVATReturnMSCON, against the schema dposs_eu01.xsd that Finančná správa publishes for the eForm. The schema states version 1.0 of the EU structure, which says nothing about a revision of the file, so the module pins it by size and checksum, and a test fails if the bundled schema does not match.

What the file contains:

The elements carry the vun: namespace prefix. That is deliberate: the eForm's own loader looks elements up by that name, and a file without the prefix validates but loads into the portal form as an empty return.

Setting it up

• The company's Tax ID must be an IČ DPH: SK followed by 10 digits (a number entered without the prefix is accepted and written with it). The export refuses anything else.
• The form version is installed with the module. Choose DP DPH — úprava pre Úniu (DPOSS_EUv01) on each return.
• Set up Odoo's OSS taxes as the shared guide describes, including the Slovak 5 % rate.

Filing

1. Prepare and compute the return under Účtovníctvo → Výkazy → Zákonné výkazy → Daňové priznania k DPH OSS and confirm the ECB rates.
2. Exportovať XML (Export XML). The file is validated against dposs_eu01.xsd and attached.
3. Load the file into the eForm DPOSS_EUv01 on the Finančná správa portal, check it there and submit it from the portal.
4. Označiť ako podané (Mark Submitted) to keep the filed copy. The submission record opened by Podať (File it) holds the confirmation you download from the portal.

Pay the Splatná DPH (EUR) (VAT due) in euro by the filing deadline. The module does not create the payment.

Limitations

• Only the Union scheme. The non-Union and import returns are not built.
• There is no direct sending to Finančná správa from this module: the file is loaded into the portal's eForm by hand.
• A correction that has to be filed with the member state of consumption directly, after the three-year period, is not prepared here.
• A new vzor or a silent revision of the schema needs a module update.
• The checks are those described in the shared guide; the portal's own checks run only when the file is loaded there.