Slovakia
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The fiscalization system in Slovakia is characterized by its unique combination of mandatory requirements for both hardware and software solutions used in the market. The various fiscal solutions available, including their architecture and integration methods, vary based on the preferences and needs of both taxpayers and manufacturers. There is a list of available architectures and solutions that can legally be used in Slovakia.
Slovakia
The proposal and discussion of a new fiscal law in Slovakia took place in 2018, with a focus on an online connection to the Tax Authority. The law stated that all retailers must comply with the new regulations starting on April 1st, 2019, with full implementation set for July 1st, 2019. Retailers who were required to register sales under the new law for the first time were mandated to use the E-Kasa system set up by the Slovakian Tax Authority for the purpose of fiscalization. Every taxpayer needs to create a profile on the E-Kasa platform.
Type of fiscalization: Hardware/Software
Latest news for Slovakia
See moreEuropean Union to introduce custom duties for products cheaper than 150 EUR
The European Commission has proposed a reform of the customs rules in the Union, which, among other things, provides for the introduction of customs duties for products whose value is lower than 150 euros. The proposed reform abolishes the current threshold on the basis of which goods with a value of less than 150 euros are exempted from customs duty, which was widely exploited by fraudsters. The... Read more
The European Commission has proposed a reform of the customs rules in the Union, which, among other... Read more
Does ViDA have an impact on retail or wholesale?
The biggest impact on retailers and wholesalers is regarding VAT registration, VAT compliance, and cross-border transactions, whereas online marketplaces are impacted the most. Read more
The biggest impact on retailers and wholesalers is regarding VAT registration, VAT compliance, and c... Read more
Does ViDA have an impact on fiscalization processes?
Since VAT is a key component of the fiscalization process, we can state with a certain level of certainty that VAT in the Digital Age (ViDA) will impact fiscalization, especially in regard to online retailers and cross-border sales. Read more
Since VAT is a key component of the fiscalization process, we can state with a certain level of cert... Read more
Purpose of VAT in the Digital Age (ViDA)
In its core, ViDA covers three distinct but interrelated areas of VAT policy: - Digital reporting requirements (DRRs); - The VAT Treatment of the Platform Economy; and - The Single Place of VAT Registration and Import One-Stop Shop (IOSS) For each of these pillars, a time frame for implementation is set as follows: Digital Reporting Requirements (DRRs) As of January 2028: The propos... Read more
In its core, ViDA covers three distinct but interrelated areas of VAT policy: - Digital reportin... Read more
The e-invoicing process
An invoice must go through a variety of processes and phases before it can be archived. There are eight steps that are generally applicable, despite the fact that the processes and the degree of automation may vary dramatically between companies, industries, and geographical areas. Those are: the seller prepares the invoice, the seller issues the invoice, the seller sends the invoice, the bu... Read more
An invoice must go through a variety of processes and phases before it can be archived. There are ei... Read more
European Union: VAT Committee publishes guidance on VAT treatment of NFTs
The European Union (EU) VAT Committee has published a working paper on NFTs, which sets out the current NFT ecosystem landscape and provides qualifying definitions of NFTs and related concepts that are currently undefined in existing EU regulations. The working paper also provides guidance on the VAT treatment of NFT transactions, which must be analyzed on a case-by-case basis to determine whether... Read more
The European Union (EU) VAT Committee has published a working paper on NFTs, which sets out the curr... Read more
Latest document for Slovakia
See moreRecorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Recorded webinar: Meet Fiscal Solutions – What is our core business?
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions – What is our core business?“. The webinar was held by Danilo Krstonijević, Account Manager at Fiscal Solutions. This webinar introduces us as an IT specialist for fiscalization and explains in detail what we do. Read more
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions... Read more
Law No. 222/2004 coll. about the VAT
Slovakia
Author: Kristina Dosen
The Slovakian Value Added Tax (VAT) Law is a document that outlines the legal framework for the imposition and collection of VAT in Slovakia. The VAT law is an essential document for businesses operating in Slovakia, as it provides a clear understanding of their obligations and rights under the tax system. Failure to comply with the provisions of the law may result in penalties, fines, or even criminal prosecution. Read more
The Slovakian Value Added Tax (VAT) Law is a document that outlines the legal framework for the impo... Read more
Registration process of the business premises in relation to fiscalization in Slovakia
Slovakia
Author: Kristina Dosen
The purpose of this document is to provide the most important information regarding the procedure of registering fiscal devices (e.g., cash registers) in Slovakia. Read more
The purpose of this document is to provide the most important information regarding the procedure of... Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
S4 Fiscal Service for Slovakia
Slovakia
Author: Kristina Dosen
S4FiscalService for Slovakia is an installation package for S4FS fiscal middleware in Slovakia. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for Slovakia is an installation package for S4FS fiscal middleware in Slovakia. An... Read more