What goes into each box – Slovak VAT Ledger Statement

A.1. Data from issued invoice about supply of goods and services, which the tax payer was obliged to issue according § 71 to 75 of act, upon which the person is obliged to pay tax (except simplified invoice and invoice for supply of fulfillment that are tax exempt)

Tax base in EUR

Tax amount in EUR

Net amount of Sales S, R (invoice, cash sale to customers with VAT number)

Tax amount of Sales S, R (invoice, cash sale to customers with VAT number)

A.2. Data from issued invoice about supply of goods, which the tax payer was obliged to issue according § 71 to 75 of act, upon which the person obliged to pay tax is the recipient according § 69 sec. 12 letter f) to i) of act

Tax base in EUR

Net amount of Sales RC (invoice, cash sale)

B.1. Data from received invoice, upon which the person obliged to pay tax is recipient of supply according § 69 sec. 2, 3, 6, 7 a 9 to 12 of act (except invoice about supplies that are tax exempt)

Tax base in EUR

Tax amount in EUR

Net amount of Purchases RC, ER, ES, ESSP, IS (vendor bill)

Notional tax amount of Purchases RC, ER, ES, ESSP, IS (vendor bill)

B.2. Data from received invoice from which the recipient applies tax claim and which was issued by tax payer, who is person obliged to pay tax according § 69 sec. 1 of act

Tax base in EUR

Tax amount in EUR

Net amount of Purchases S, R (vendor bill from vendors with SK VAT)

Tax amount of Purchases S, R (vendor bill from vendors with SK VAT)

B.3.1 Data from all the received simplified invoices according to § 74 section 3 letter a) to c) of the Act, of which the recipient of the applicable deduction (if the total amount of deductions for the relevant tax period less than 3,000 euros)

Total tax base in EUR

Total tax amount in EUR

Net amount of Purchases S, R (journal, check, expense report and vendor bill with cash register checked)

Tax amount of Purchases S, R (journal, check, expense report and vendor bill with cash register checked)

B.3.2 Data from all the received simplified invoices according to § 74 section 3 letter a) to c) of the Act, of which the recipient of the applicable deduction (if the total amount of deductions for the relevant tax period 3000 euro and more)

Total tax base in EUR

Total tax amount in EUR

Net amount of Purchases S, R (journal, check, expense report and vendor bill with cash register checked)

Tax amount of Purchases S, R (journal, check, expense report and vendor bill with cash register checked)

C.1. Data issued from corrective invoice

Difference in tax base in EUR

Difference in tax amount in EUR

Net amount of Sales S, R (credit memo and cash refund for customers with VAT number)

Tax amount of Sales S, R (credit memo and cash refund for customers with VAT number)

C.2. Data issued from corrective invoice

Difference in tax base in EUR

Difference in tax amount in EUR

Net amount of Purchases S, R, RC, ES, ER, ESSP, IS (bill credit; transactions from vendors with SK VAT for S, R)

Tax amount of Purchases S, R, RC, ES, ER, ESSP, IS (bill credit; transactions from vendors with SK VAT for S, R)

D.1. Data on turnover kept by all electronic registration cash register

Total sum of tax bases including corrections in EUR (basic rate)

Total sum of tax in EUR (basic rate)

Total sum of tax bases including corrections in EUR (reduced rate)

Total sum of tax in EUR (reduced rate)

Net amount of Sales S, R from cash register transactions (journal entries)

Tax amount of Sales S, R from cash register transactions (journal entries)

Net amount of Sales S, R from cash register transactions (journal entries)

Tax amount of Sales S, R from cash register transactions (journal entries)

D.2. Data on supply of goods and services that are not registered by electronic cash register (for customers without VAT number)

Total sum of tax bases including corrections in EUR (basic rate)

Total sum of tax in EUR (basic rate)

Total sum of tax bases including corrections in EUR (reduced rate)

Total sum of tax in EUR (reduced rate)

Net amount of Sales S, R excluding cash register transactions (invoice, cash sale, credit memo, cash refund, journal entries)

Tax amount of Sales S, R excluding cash register transactions (invoice, cash sale, credit memo, cash refund, journal entries)

Net amount of Sales S, R excluding cash register transactions (invoice, cash sale, credit memo, cash refund, journal entries)

Tax amount of Sales S, R excluding cash register transactions (invoice, cash sale, credit memo, cash refund, journal entries)