Domestic reverse charge in Slovakia: construction work, metals and how to invoice

In some domestic transactions between VAT payers, it is not the supplier but the customer who pays the VAT. The supplier issues an invoice with the words „prenesenie daňovej povinnosti“ (reverse charge), and the customer calculates and reports the tax.^⁠[1]

This guide covers which supplies the rule applies to, when it is used, what must be on the invoice and how it is reported in the control statement. Services to businesses in other EU countries follow a different rule, explained in Invoicing foreign clients from Slovakia.

When the reverse charge applies

The rule applies when both the supplier and the customer are VAT payers with a VAT number assigned under § 4, § 4b, § 4c or § 5 of the VAT Act, and the supply is on the list in § 69(12).^⁠[1]

If the customer is not a VAT payer, for example a household or a non-payer, the reverse charge does not apply and the supplier invoices with VAT as usual.^⁠[1]

What it covers

Under letters f) and g) the reverse charge does not apply where a simplified invoice is issued for the supply.^⁠[1]

Construction work

Most often the reverse charge concerns letter j): construction work in section F of the statistical classification of products (CPA), supply of a building or part of it, and supply of goods with installation or assembly where that work falls in section F.^⁠[1]

What matters is both the kind of work and who you do it for: the same work for a company that is a VAT payer is invoiced under the reverse charge, for a household with VAT. If you are unsure whether an activity falls in section F, check the classification or ask the tax administrator before you issue the invoice.

What to write on the invoice

The invoice must state the words „prenesenie daňovej povinnosti“.^⁠[1] Do not show VAT on it: anyone who states tax on an invoice must pay that tax.^⁠[1]

The other details are the same as on a regular VAT invoice, including the VAT numbers of both the supplier and the customer; they are summed up in Invoice requirements in Slovakia 2026.

The control statement: A.2 and B.1

The supplier reports invoices for supplies under § 69(12)(f) to (j) in section A.2 of the control statement; for goods it also states the quantity in a unit the form accepts (pieces, kg, t or m).^⁠[2]

The customer reports supplies received under the reverse charge in section B.1. Supplies under letters a) to e) are not reported by the supplier in section A.2; only the customer reports them.^⁠[3]⁠[2]

The customer reports the tax and, under the statutory conditions, may deduct it at the same time, so in ordinary use the reverse charge costs no money, only correct bookkeeping.^⁠[1]

What about IT services?

The domestic reverse charge does not cover IT services, which are not on the § 69(12) list: as a VAT payer you invoice an IT service to a Slovak company with VAT.^⁠[1]

A service to a business in another EU country is different: the place of supply is, as a rule, the customer’s country, and the customer pays the tax. This is explained in Invoicing foreign clients from Slovakia.^⁠[1]

Checklist

• Both the supplier and the customer are VAT payers.
• The supply is on the § 69(12) list; for construction work, in section F.
• The invoice says „prenesenie daňovej povinnosti“ and shows no VAT.
• For mobile phones and integrated circuits the tax base on the invoice is at least 5,000 €.
• The supplier reported the invoice in section A.2, the customer in section B.1 of the control statement.

The reverse charge in vporiadku

For a service to a company in another EU country with a VAT number, vporiadku adds the reverse charge sentence to the invoice by itself, based on the customer’s country and VAT number.

Regular VAT invoices can be issued on every plan; what we offer VAT payers is summed up on the page for VAT payers. You can try invoicing for free, and mandatory registration is covered in VAT registration threshold in Slovakia.