VAT Check list SK

VAT Control Statement functionality is introduced for the Slovakia requirement. The taxpayer must file the control statement for every tax period, by electronic means, that is required to file the tax return. This must be done within 25 days at the end of the tax period.

The restriction for creating the VAT control statement are:
  • The statement contains even documents that are not present in the VAT Return
  • Statement positions are not identical to VAT Return positions
  • Each line has a specific data structure and contents
  • Some lines contain totals for all documents only while others contain specific documents
  • Some lines must contain even items, commodity codes, quantities, etc.
The steps for creating the VAT control statement allows you:
  • • To define what is considered a simple document
  • • To indicate how the data for specific statement lines must be searched
  • • To add documents that are not present in the VAT Return
  • • To link the data from the VAT Return with the Control Statement data even if that data does not correspond to VAT Return positions
  • • To check in detail the data that enter the statement accumulated
  • • To add such missing data as items, commodity codes, quantities, etc. that are not available during invoice posting, if necessary

Requirements that concerns the way to control statements must be submitted have been modified many times from the Control Statement introduction and must continue to change in the future. The solution has been designed to allow the users to adapt to required changes as much as possible.