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Domestic reverse charge: how to issue the invoice

How to issue an invoice under the Slovak domestic reverse charge of § 69(12) in Vporiadku, construction work for example, and where the control statement places it.

For some supplies between two VAT payers in Slovakia, the customer pays the tax, not the supplier (§ 69(12) of the VAT Act). Construction work is the most common case. The supplier issues the invoice without VAT and with the sentence „prenesenie daňovej povinnosti“ (reverse charge). Vporiadku does this for every line you mark that way.

Step by step

  1. Check that you are both VAT payers

    In Settings → Company you must be a VAT payer. The customer must have a Slovak VAT number (IČ DPH) on the client card (SK and ten digits).

  2. Create the invoice

    Open New Invoice and choose the customer.

  3. Open the line details

    On the line that is on the § 69(12) list, press the arrow Expand details.

  4. Tick the reverse charge

    Tick Domestic reverse charge (§ 69(12)). The rate of the line goes to 0 % and cannot be changed while the box is ticked.

  5. Choose the kind of supply

    The field Kind of supply starts at Construction work and installation (letter j). If you invoice another supply on the list, choose it.

  6. Check the legal text and issue

    Below the items, the field VAT Legal Text holds the reverse charge sentence. If you rewrote the text in your own words, Vporiadku adds the sentence when you save. Then press Issue Invoice.

  7. Look at the control statement

    In VAT reports open the control statement for the month of the supply. An invoice for construction work is in section A.2 with its tax base.

Which supplies § 69(12) covers

  • letter a) metal waste and scrap
  • letter b) greenhouse gas emission allowances
  • letter c) real estate the supplier chose to tax
  • letter d) real estate sold in a forced sale
  • letter e) goods given as collateral, when the collateral is enforced
  • letter f) cereals and oil seeds (chapters 10 and 12 of the customs tariff)
  • letter g) iron, steel and some articles of them (chapter 72, headings 7301, 7308, 7314)
  • letter h) mobile phones, if their tax base on the invoice is at least €5,000
  • letter i) integrated circuits, if their tax base on the invoice is at least €5,000
  • letter j) construction work of section F and goods with installation or assembly of section F

Where the invoice goes in the control statement

The supplier reports supplies of letters f) to j) in section A.2 (§ 78a(2)(a)): construction work with the tax base only, metals and crops with quantity and unit, mobile phones and integrated circuits with the kind of goods as well. Supplies of letters a) to e) are not in the supplier’s control statement; they belong to the VAT return. The customer reports all of them in section B.1. A credit note for such an invoice goes to section C.1 when the original invoice was in A.2.

What Vporiadku will not allow

  • A reverse-charge line with a rate above 0 %.
  • The reverse charge when you are not a VAT payer (a non-payer or registered under § 7 or § 7a).
  • The reverse charge for a customer without a Slovak VAT number.
  • Mobile phones and integrated circuits with a tax base on the invoice under €5,000. Below that, you invoice with VAT.

Frequently asked questions

Can one invoice have lines with VAT and reverse-charge lines?
Yes. Construction work under the reverse charge and materials without installation at 23 %, for example. Each line goes to its own section of the control statement and has its own VAT category in the e-invoice.
Why don’t I see the reverse charge option on a line?
The option is only on documents with VAT and only for a VAT payer. Check the payer type in Settings → Company.
What about a credit note for such an invoice?
A credit note created from the invoice keeps the reverse charge and the kind of supply on its lines. The €5,000 threshold is not checked on a credit note; the original invoice is what counts.

Did not find your answer? Write to us at podpora@vporiadku.sk; we answer in Slovak, English and Ukrainian.

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