What goes into each box -Slovakia VAT report
Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.
The following table shows how NetSuite uses the tax codes to get the values for the Slovakia Value Added Tax Return.
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|
Tax Base |
|
Tax |
|---|---|---|---|---|---|
|
Supply of goods and services pursuant to Art 8 and 9 of the Act |
Reduced VAT rate |
01 |
Net amount of Sales R-SK |
02 |
Tax amount of Sales R-SK; Tax Amount of Sales Adjustment Box2, R-SK |
|
Basic VAT rate |
03 |
Net amount of Sales S-SK |
04 |
Tax amount of Sales S-SK; Tax Amount of Sales Adjustment Box4, S-SK |
|
|
Acquisition of goods pursuant to Art 11 and 11a of the Act |
Reduced VAT rate |
05 |
Net amount of Purchases ER-SK |
06 |
Notional amount of Purchases ER-SK, ERND-SK |
|
Basic VAT rate |
07 |
Net amount of Purchases ES-SK, ES-SK |
08 |
Notional amount of Purchases ES-SK, ES-SK |
|
|
Goods and services for which the recipient is liable to pay the tax pursuant to Art 69, para 2 and 9 to 12 of the Act |
09 |
Net amount of Purchases RC-SK |
10 |
Notional amount of Purchases RC-SK |
|
|
Services, for which the recipient pays the tax pursuant to Art 69, para 7 of the Act |
11 |
Net amount of Purchases ESSP-SK, IS-SK, ESSPND-SK, ISND-SK |
12 |
Notional amount of Purchases ESSP-SK, IS-SK, ESSPND-SK, ISND-SK |
|
|
Goods, for which the second customer pays the tax pursuant to Art 69, para 7 of the Act |
13 |
Editable field |
14 |
Editable field |
|
|
Supply of goods and services exempt from VAT |
15 |
Editable field Net amount of Sales O-SK, EZ-SK |
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|
|
|
Of which: Pursuant to Art 43, para 1 and 4 of the Act |
16 |
Net amount of Sales EZ-SK |
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|
|
|
Of which: Pursuant to Art 46, 47, and 48, para 8 of the Act |
17 |
Net amount of Sales O-SK |
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|
|
|
Tax liability after deregistration of the taxpayer pursuant to Art 81 of the Act |
18 |
Editable field |
|||
|
Total tax |
19 |
Boxes 02+04+06+08+10+12+14+18 |
|||
|
Total deduction of the tax pursuant to Art 49–54 of the Act |
Reduced VAT rate |
20 |
Tax amount of Purchases R-SK, Deduct_R; Notional amount of Purchases ER-SK; Net amount of Purchases DUTY-PR; Tax amount of Purchase Adjustment box20, R-SK -Tax Amount of nondeductible NonDeduct_R |
||
|
Basic VAT rate |
21 |
Tax amount of Purchases S-SK, Deduct_S; Notional amount of Purchases RC-SK, ES-SK, ESSP-SK, IS-SK; Net amount of Purchases DUTY-P; Tax Amount of Purchase Adjustment Box21, S-SK; Tax Amount of nondeductible NonDeduct_S |
|||
|
Of which: Pursuant to Art 51, para 1a of the Act |
Reduced VAT rate |
22 |
Tax amount of Purchases R-SK, Deduct_R; Tax Amount of Purchase Adjustment box22, R-SK -Tax Amount of Nondeductible NonDeduct_R |
||
|
Basic VAT rate |
23 |
Tax amount of Purchases S-SK, Deduct_S; Tax Amount of Purchase Adjustment box23, S-SK -Tax Amount of Nondeductible NonDeduct_S |
|||
|
Of which: Pursuant to Art 51, para 1d of the Act |
Reduced VAT rate |
24 |
Net amount of Purchases DUTY-PR |
||
|
Basic VAT rate |
25 |
Net amount of Purchases DUTY-P |
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|
Difference in the tax base and in the tax after repair pursuant to Art 25, para 1 to 3 of the Act (+/-) |
26 |
Net amount of Sales (credit memo) S-SK, R-SK; Amount should be negative Net amount of Purchases (bill credit) RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK; Amount should be negative |
27 |
Tax amount of Sales (credit memo) S-SK, R-SK; Amount should be negative Notional amount of Purchases (bill credit) RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK, ESND-SK, ERND-SK, ESSPND-SK, ISND-SK; Amount should be negative Tax Amount of Sales Adjustment Box27, S-SK, R-SK |
|
|
Correction of the tax deduction pursuant to Art 53 of the Act (+/-) |
28 |
Tax Amount of Purchases S-SK, R-SK, Deduct_S -Tax Amount of NonDeductible NonDeduct_S, NonDeduct_R; Notional Amount of Purchases RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK +Tax Amount of Purchases Adjustment Box28, S-SK, R-SK; Amount should be positive |
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|
Tax deduction upon registration pursuant to Art 55 of the Act |
29 |
Editable field |
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|
Tax refund to travellers in relation to exportation of goods pursuant to Art 60 of the Act |
30 |
Editable field |
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|
Tax liability |
31 |
Boxes 19–20–21 ± 27 ± 28–29–30. If value is zero or less than zero, box shows 0. |
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|
VAT refund |
32 |
Boxes 19–20–21 ± 27 ± 28–29–30. If value is greater than zero, box shows 0. |
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|
VAT refund offset against own tax liability pursuant to Art 79 of the Act |
33 |
Editable field |
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|
Tax liability due |
34 |
Editable field |
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|
Triangulation pursuant to Art 45 of the Act |
Acquisition of goods by the first customer |
Supply of goods by the first customer |
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|
35 |
Editable field |
36 |
Editable field |
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|
If amended tax return |
Difference compared to last known tax liability of VAT refund (+/-) |
Tax due (+/-) |
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|
37 |
Editable field |
38 |
Editable field |
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