LAWIT / CHANGES / BUSINESS / VAT / UPDATED 12 October 2026
VAT return and control statement
Within 25 days after the end of the tax period: the return, VAT payment and the control statement.
AWhat changed
A VAT payer files the VAT return and pays the tax within 25 days after the end of the tax period. Within the same deadline it files the control statement (kontrolný výkaz) electronically. The basic tax period is a calendar month; a quarterly period is possible under the conditions of Section 77 of the VAT Act.
BWhen
Every month (monthly payer) or every quarter (quarterly payer). If the deadline falls on a non-working day, it moves to the next working day.
CWho it affects
- VAT payers.
DWhat to do
- Set a reminder for the 25th day after the end of each period; the Deadlines tool shows it calculated for the coming months.
Explanation
A payer may switch to a quarterly period if more than 12 calendar months have passed since registration and turnover for the previous 12 months did not reach €100,000.
Sources
- Financial Administration: When and how the control statement is filed (in Slovak)
- Financial Administration: Tax period (in Slovak)
- Podnikajte.sk: The VAT tax period and how to change it (in Slovak)
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