New Slovak VAT Return Form as of 1 July 2025: What’s Changing?

As of 1 July 2025, a new version of the Slovak VAT return form comes into effect. Taxpayers will start using the updated form for the first time when submitting their returns for July 2025 (monthly filers) or the 3rd quarter of 2025 (quarterly filers). So what exactly is changing?

1. Three Pages Instead of Two

The VAT return form has been expanded from two to three pages. While the first page remains largely unchanged, the second and third pages have been significantly revised:

• Page 2 – now focuses on VAT calculation (e.g. reverse charge on imports),
• Page 3 – covers input VAT deductions and the final result of the return.

2. Reverse Charge on Imports (§ 84a)

One of the most important updates is the introduction of the mandatory reverse charge mechanism on imports from non-EU countries, for taxpayers meeting the conditions under § 84a of the Slovak VAT Act. These taxpayers will no longer pay VAT to the customs authority, but will instead report and deduct it directly in their VAT return.

New fields have been added to the form, such as:

• 11e, 12e, 23c – to report VAT due on imports,
• additional fields to distinguish between applicable VAT rates.

This change aims to simplify administration and improve cash flow for businesses by enabling immediate deduction of import VAT.

3. Two Reduced VAT Rates Reflected

The new form accounts for the fact that as of 1 July 2025, Slovakia has two reduced VAT rates:

• 19% – e.g. for selected food products or medical supplies,
• 5% – newly applied to items such as cultural event tickets and newspapers.

The updated form now includes separate lines for reporting supplies taxed at these different reduced rates.

4. Transition and Application of the New Form

• The new form is mandatory from the July 2025 period (for monthly taxpayers) or the 3rd quarter of 2025 (for quarterly taxpayers).
• For amended returns for periods up to June 2025, the previous version of the form (valid since 1 January 2021) must still be used.
• Official form reference: MF/007833/2025-731
• You can download it here: https://www.financnasprava.sk/sk/elektronicke-sluzby/verejne-sluzby/katalog-danovych-a-colnych/katalog-vzorov-tlaciv

‍