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SK VAT Return (Daňové priznanie k DPH)

The Slovak VAT return computed from the tax tags of Odoo's Slovak chart, in the form vintage of each period, exported as the Finančná správa XML and validated against its XSD.

What it is for

The Slovak layer of the shared VAT-return engine. It supplies:

• every vzor (form vintage) of the daňové priznanie k dani z pridanej hodnoty published as an XSD since 2012, each with its rows, XML template and the official schema;
• the row definitions, wired to the tax tags of Odoo's Slovak chart (l10n_sk), and the Slovak content checks;
• the difference row of a dodatočné daňové priznanie filled from the original return;
• purchase taxes for services received from the EU, which the stock chart lacks;
• a wizard for the § 53b correction of deducted tax on unpaid bills;
• the archived pre-2025 rates (20 % and 10 %) for importing older documents.

How to create, compute, review, export and file a return is described on the engine's page; this page covers what is Slovak.

Legal background

References are to the VAT Act unless stated otherwise.

• Tax period. The calendar month (§ 77 ods. 1). A payer may choose the calendar quarter once more than 12 months have passed since it became a payer and its turnover for the preceding 12 consecutive months was below EUR 100 000 (§ 77 ods. 2).
• Deadline. A payer established in Slovakia files the return within 25 days after the end of each tax period and pays its vlastná daňová povinnosť in the same time (§ 78 ods. 2 písm. a)); the vlastná daňová povinnosť is the positive difference between the tax due and the deductible tax (§ 78 ods. 1).
• Electronic filing. A VAT payer must deliver its filings to the Financial Administration electronically — § 14 ods. 1 písm. a) of the Tax Procedure Act.
• Excess deduction. A nadmerný odpočet is offset against the next period's own tax liability and refunded if it cannot be (§ 79 ods. 1); a monthly payer that meets the conditions of § 79 ods. 2 has it refunded at once and marks this in the return (§ 79 ods. 3).
• Corrective and supplementary returns. Before the filing deadline a payer may replace its return with an opravné daňové priznanie (§ 16 ods. 1); after it, a payer that finds the tax should be higher or the excess deduction lower must file a dodatočné daňové priznanie by the end of the month following the discovery (§ 16 ods. 2 of the Tax Procedure Act).
• § 53b. A payer must correct deducted tax to the extent it has not paid for a domestic supply, in the period in which the 101st day from the due date falls (§ 53b ods. 1 písm. a)), and may correct the correction in the period it pays (§ 53b ods. 4).

Form vintages

Finančná správa publishes one XSD per vzor and keeps the old ones, and a period is filed on the vzor that was in force for it. The module ships one version per vzor:

All five are the official files, kept byte for byte with their checksums recorded in the module. On a return, the Version list offers the one valid for the period.

Three things about the vintages are worth knowing:

• January to June 2025 is filed on the 2021 vzor, although the rates changed on 1 January 2025. The 2021 form has a single reverse-charge row pair r09/r10 and two domestic rate bands; the 2025 vzor split them by rate (r01a, r09a, r09b, r11a–r11e, r18a, r23a–r23c …). The 2021 version therefore collects into each of its rows every tag the later form split it into.
• The 2018 and 2020 schemas are identical, but the forms are not: row 18 is the tax on deregistration under § 81 in 2018–2019 and the tax under § 48ca, § 48d and § 48e in 2020. They are two versions so that each period carries its own meaning; schema validation cannot tell them apart.
• The 2012–2020 vzory number their rows differently from 2021 (from row 11 onwards, by two), and report the reverse charge on services from a foreign supplier under § 69 ods. 3 on rows r11/r12, apart from the other reverse charges on r09/r10. The Slovak chart has one reverse-charge tax family for both, so for those periods the module splits them by the supplier's country: a supplier outside Slovakia goes to r11/r12, a Slovak one (or one with no country) to r09/r10. A tax used for one paragraph only can say so in SK § 69 paragraph (pre-2021 vzory) on the tax form (Advanced Options, purchase taxes): a dedicated domestic-construction prenos tax is § 69 ods. 2 a 9 až 12 whoever the supplier is.

There is no version for periods before 2012.

Setting it up

Beyond the engine's setup:

• Company data used in the XML header: the VAT number (IČ DPH; the DIČ is written as the same number without SK), the tax office from Daňový úrad (its submission code), the name, the street and house number, ZIP, city, phone and e-mail. The house number (číslo) is the number at the end of Street ("Mlynská 1234/5" gives ulica "Mlynská" and číslo "1234/5"), 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 — a building, a floor or a c/o line there never is; a street that does not end in a number is written whole with číslo empty.
• Service products bought from the EU need the right vendor tax; see below.

The Slovak return

The statement types are Riadny, Opravný and Dodatočný. Rows r01 to r29 (with their lettered variants on the 2025 vzor) come from the tax tags of the Slovak chart, which are named after the rows. In addition:

Rows named (internal) … are working rows; they are not boxes of the form.

Content checks at export. The export stops if r32 or r33 is negative, if both are positive, or if r34 is higher than r32. It also checks that each tax row is its base row times one of the rates valid for the vzor (19, 5 and 23 % on the 2025 vzor); that check only warns, and the warning goes to the server log, not to the screen.

The amended return carries its Deň zistenia rozdielu (datumZisteniaDdp) into the XML only when its type is Dodatočný.

The first page of the form (Hlavička)

A Slovak return has a Hlavička tab, editable while the return is a draft or a preview:

Odoo cannot check the § 79 ods. 2 conditions (12 months as a payer, arrears of at most 1 000 €); ticking the box is your declaration.

Services received from the EU

Odoo's Slovak chart maps every purchase tax, under the Eu intra fiscal position, to the acquisition of goods (rows 07/08), so a service from an EU supplier lands on the wrong row. This module adds:

• domestic purchase taxes 23% S, 19% S and 5% S (scope Services);
• their EU counterparts 23 % EÚ S, 19 % EÚ S and 5 % EÚ S, which self-assess the tax under § 69 ods. 3 on rows 09b/10b, 09/10 and 09a/10a and deduct it.

Set the S tax as the vendor tax of your service products. On a bill from an EU supplier the fiscal position then replaces it with the EÚ S tax; goods keep their usual tax and still go to rows 07/08. The taxes are added to every Slovak company when the module is installed or upgraded, only where missing.

§ 53b correction of deducted tax

Accounting → Accounting → Oprava odpočítanej dane (§ 53b) opens a wizard:

It lists posted vendor bills, unpaid or partly paid, whose due date is at least that many days before the date, that deducted tax and have not been corrected yet. Vygenerovať opravy posts one entry per bill: the deducted tax times the unpaid share, credited to the input-VAT account with the row 29 tag and debited to the chosen account. Row r29 of the return picks it up.

Once a corrected bill is paid (fully or in part), the bill shows the button Znovu uplatniť odpočet (§ 53b ods. 4): it posts the mirror entry for the paid share, dated today, never more than was corrected. The bill's Other Info tab shows its Stav § 53b and the correction entries.

Historical rates

On install and whenever a company loads the Slovak chart, the module creates the rates no longer in force as archived taxes (see the engine's page):

The 19 % standard rate of 2004–2010 is not generated: today's 19 % taxes are the reduced rate, and a second family with the same name would collide.

Limitations

• The filer status only sets the box on the first page. The rows are computed the same way for every filer: a person registered under § 7 or § 7a has no right of deduction, so check that its return shows none.
• The § 79 ods. 2 conditions are declared by you, not verified.
• The Settlement tab tracks the carry-forward of an excess deduction for the amount to pay, but does not fill r34: enter the amount being offset on r34 with Override. Rows r30, r31 and r37 are manual too.
• The § 53b wizard dates its entries on the day you choose; run it for the period in which the 101st day falls.
• The reduced-rate row mapping of the 2021 vzor (r01/r02 collecting 19 % and 5 %) is derived from the structure of the forms, not from a filed return; have it confirmed before importing a reduced-rate history.
• Nothing is filed from here: export the XML and submit it on the portal of Finančná správa, then mark the return submitted.