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Coupa Success Portal

Slovakia

Introduction

The Slovakian VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

When setting up your remit-to address, your VAT ID must begin with SK, followed by ten digits. 

The VAT number for resident entities begins with 20, and the VAT number of VAT group begins with 70. For example:

  • SK2012345678
  • SK7012345678

All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to EUR. See Providing Amounts in Local Currency for more info.

Invoice content requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory The full name of the supplier
Supplier Address Mandatory The address of the supplier
Supplier VAT ID Mandatory The VAT ID-number of the supplier
Supplier Co. Reg. Num. Conditional The supplier's Company Registration Number (or number of registration for a branch)
Supplier Place of Reg. Conditional A precise indication of the seat of the company
Supplier Bank Account Recommended The domicile and the number of at least one bank account of which the company is holder at a credit institution
Supplier Bank Account No. Recommended See above row "Bank Account"
Supplier Type of Company Mandatory  
Buyer Name Mandatory The full name of the supplier
Address Mandatory The address of the buyer
VAT ID Conditional The VAT ID-number of the buyer
Invoice Date Mandatory The date of issue of the invoice
Date of Supply Conditional The date of the supply of the goods/services
Invoice Number Mandatory The number under which the invoice is mentioned in the sales journal of the supplier.
Tax law reference Conditional  
Currency Mandatory  
Local Currency Conditional  
Local Currency Net Conditional  
Local Currency Tax Conditional  
Exchange rate Recommended  
Original Invoice Number Conditional  
Original Invoice Date Conditional  
Original Date of Supply Conditional  
Credit Reason Conditional The reason for issuing the credit note
Net Total Mandatory Amount payable (VAT excluded)
Quantity Mandatory The quantity of the goods supplied or the extent and nature of the services rendered.
Description Mandatory The description/nature of the goods or services
Taxable Amount Mandatory Mandatory per VAT rate or exemption
VAT Rate Conditional Applicable VAT rate (per good/service)
VAT Amount Conditional VAT Payable at line level
Unit Price Mandatory Exclusive of VAT
Discount Amount Conditional  
Discount terms Conditional  
Unit of Measure Mandatory The unit of measure used when expressing quantity
Any others, please specify:    
Reference to self-billing Conditional  
Reference to the reverse charge mechanism Conditional The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
Reference in case supply is exempt from VAT Conditional  
Cash Accounting Scheme Conditional The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.
Margin scheme reference Conditional  

Extrinsic fields

The following extrinsics are required to send a compliance-assured Slovakian invoice. You may require additional extrinsics specific to your industry or billing situation:

  • ExchangeRate

Other extrinsics may be required based on your specific invoicing scenario. If you need to provide a Customs Declaration Number, a Customs Office, and/or a Customs Declaration Date, these should be added to the invoice using the <Comments> tag on the first invoice line:

<Comments xml:lang="en-US">Customs Information</Comments>

See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference
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