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SK VAT Registration Category (§ 4 / § 7 / § 7a)

Records under which paragraph of the Slovak VAT Act a partner's IČ DPH was issued, and warns when a domestic reverse charge is aimed at a § 7 or § 7a registrant, who is not a platiteľ.

What it is for

An IČ DPH does not mean the same thing for everyone who holds one. A Slovak business registered under § 7 (acquisition of goods from another member state) or § 7a (services received from or supplied to another member state) gets a valid IČ DPH, which VIES confirms — but it is not a platiteľ dane (VAT payer). It does not charge VAT on domestic supplies, does not deduct input VAT, and the domestic reverse charge (prenesenie daňovej povinnosti) under § 69 ods. 12 cannot be applied to it.

VIES answers only valid / not valid. This module adds the registration paragraph to the contact and warns when an invoice applies the domestic reverse charge to a customer who is not a platiteľ.

Legal background

All references are to the zákon o DPH.

• § 4 — a taxable person established in Slovakia becomes a platiteľ, for example after its turnover exceeds EUR 50,000 in a calendar year; § 4b — group registration; § 4c — group registration ex officio; § 5 — a foreign person becomes a platiteľ by supplying in Slovakia.
• § 7 — a person not obliged to register under § 4 or § 5 (or a non-taxable legal person) registers before its acquisitions of goods from other member states reach EUR 14,000 in a calendar year, or voluntarily.
• § 7a — a taxable person not obliged to register under § 4 registers before receiving a service from a foreign person for which it must pay the tax, or before supplying a service whose place of supply is in another member state.
• § 69 ods. 12 — the domestic reverse charge applies when both the supplier and the customer are platitelia with an IČ DPH assigned under § 4, § 4b, § 4c or § 5. A § 7 / § 7a registrant is neither, so the supplier charges and pays Slovak VAT as usual.

Setting it up

Nothing to configure. On the contact form, below the IČ DPH (Tax ID), two fields appear for Slovak partners and partners without a country:

Fill them in by hand, or let partner_autocomplete_orsf_sk fill them from the register when you look a company up. Values the register writes in near-miss forms (§4, § 7a, 7A) are recognised; anything unrecognised leaves the field empty, never "not a platiteľ".

The warning on invoices

On a customer invoice of a Slovak company a yellow warning appears at the top, in Slovak with an English translation, when all of these hold:

• the customer's category is § 7 or § 7a;
• the customer's country is Slovakia, or not set;
• a line carries a tax marked as a Slovak domestic reverse charge (the SK Reverse Charge (§69/12) flag of l10n_sk_invoice).

When the invoice is posted the same text is written to its chatter. The warning never blocks posting: correct the taxes yourself — the supply is taxed with ordinary Slovak VAT.

Without l10n_sk_invoice there is no reverse charge flag on taxes, and the check stays silent.

Limitations

• The category is only as current as its last update. Nothing refreshes it on a schedule; a customer who becomes a § 4 platiteľ keeps its old category until you or the register lookup change it.
• Only the domestic reverse charge is checked. Other consequences of a § 7 / § 7a registration (for example on intra-Community supplies or on the kontrolný výkaz) are not.
• The § 6 option is historical. It stands for the distance-selling registration of § 6 as worded until 30 June 2021, whose holders were platitelia, and counts as one. The § 6 in force today is the platiteľ's duty to notify its bank accounts and registers nobody, so a current register record should never carry it.
• Platiteľ DPH od is the registration date for every category, including § 7 / § 7a registrants, who are not platitelia.
• Vendor bills are not checked.