Slovakia – Intrastat / EC Sales list
Intrastat is a statistical report that details a business’s intra-community transactions. This report becomes a requirement when a business surpasses a threshold set by the customs or statistical authorities. The report encompasses Intra-Community Supplies (referred to as Intrastat Dispatches) and Intra-Community Acquisitions (known as Intrastat Arrivals), both of which are reported separately to customs authorities.
Learn more about Intrastat and ESL in Slovakia in our comprehensive guide below.
Intrastat in Slovakia
Businesses liable for VAT in Slovakia and participating in intra-community trade are obligated to comply with this reporting requirement, provided they have reached the threshold determined by the customs or statistical authorities. If the specified threshold is not met, the business is not required to submit an Intrastat report.
| Type | Threshold |
| Arrivals | EUR 200,000 |
| Dispatches | EUR 400,000 |
Control Statement
In Slovakia, a business that’s registered as a VAT payer is obligated to submit a Control Statement, also referred to as a VAT Ledger Statement. This report provides a detailed account of the business’s transactions.
This statement must include all invoices—both issued and received by the business—during the VAT period, taking into account corrective and down-payment invoices. However, invoices related to exports, zero-rated, and exempt supplies should not be included in the Control Statement.
The Control Statement must be submitted electronically via the portal provided by the Slovak Financial Directorate.
Selling in Slovakia?
ESL (EC Sales list) in Slovakia
EC Sales List
Under Section 80 of the Slovak VAT Act, the taxable entity is required to provide a comprehensive report on its intra-community supplies, referred to as the EC Sales List (ESL) or recapitulative statement.
All B2B supplies made to businesses situated in a different EU Member State should be reported to the Slovak tax authorities. Furthermore, Section 43(1) of the Act stipulates that ESL reporting is a prerequisite for a zero tax rate on intra-community supplies.
The ESL must be electronically submitted to the tax authority on a monthly or quarterly basis, depending on the reported amount. It must contain details about the customer (destination country and the VAT registration number).
All amounts must be reported in Euros. If the business’s intra-community supply surpasses EUR 50,000, the ESL should be submitted monthly. Conversely, if the intra-community supply doesn’t reach EUR 50,000 in the current and previous four months, the ESL should be submitted quarterly.
In instances where intra-community services are supplied, the ESL must always be filed monthly.
The ESL report should include:
- Intra-Community Supplies of Goods.
- Transfer of goods to another EU Member State which is considered exempt.
- Intra-Community Supply of Goods in a triangulation where the business acts as the first customer.
- Supply of services to another EU Member State where the recipient is VAT registered (or at least recognized for VAT purposes) and is liable for VAT.
- Intra-Community Supply in a call-off stock agreement.
Last Updated:14/11/2023
Disclaimer
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