What goes into each box - Slovakia VAT report
The following table shows how NetSuite uses the tax codes to get the values for the Slovakia Value Added Tax Return.
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|
|
|
Tax Base |
|
Tax |
|---|---|---|---|---|---|
|
Supply of goods and services pursuant to Art 8 and 9 of the Act |
Reduced VAT rate |
01 |
Net amount of Sales R-SK |
02 |
Tax amount of Sales R-SK; Tax Amount of Sales Adjustment Box2, R-SK |
|
Basic VAT rate |
03 |
Net amount of Sales S-SK |
04 |
Tax amount of Sales S-SK; Tax Amount of Sales Adjustment Box4, S-SK |
|
|
Acquisition of goods pursuant to Art 11 and 11a of the Act |
Reduced VAT rate |
05 |
Net amount of Purchases ER-SK |
06 |
Notional amount of Purchases ER-SK, ERND-SK |
|
Basic VAT rate |
07 |
Net amount of Purchases ES-SK, ES-SK |
08 |
Notional amount of Purchases ES-SK, ES-SK |
|
|
Goods and services for which the recipient is liable to pay the tax pursuant to Art 69, para 2 and 9 to 12 of the Act |
09 |
Net amount of Purchases RC-SK |
10 |
Notional amount of Purchases RC-SK |
|
|
Services, for which the recipient pays the tax pursuant to Art 69, para 7 of the Act |
11 |
Net amount of Purchases ESSP-SK, IS-SK, ESSPND-SK, ISND-SK |
12 |
Notional amount of Purchases ESSP-SK, IS-SK, ESSPND-SK, ISND-SK |
|
|
Goods, for which the second customer pays the tax pursuant to Art 69, para 7 of the Act |
13 |
Editable field |
14 |
Editable field |
|
|
Supply of goods and services exempt from VAT |
15 |
Editable field Net amount of Sales O-SK, EZ-SK |
|
|
|
|
Of which: Pursuant to Art 43, para 1 and 4 of the Act |
16 |
Net amount of Sales EZ-SK |
|
|
|
|
Of which: Pursuant to Art 46, 47, and 48, para 8 of the Act |
17 |
Net amount of Sales O-SK |
|
|
|
|
Tax liability after deregistration of the taxpayer pursuant to Art 81 of the Act |
18 |
Editable field |
|||
|
Total tax |
19 |
Boxes 02+ |
|||
|
Total deduction of the tax pursuant to Art 49–54 of the Act |
Reduced VAT rate |
20 |
Tax amount of Purchases R-SK, Deduct_R; Notional amount of Purchases ER-SK; Net amount of Purchases DUTY-PR; Tax amount of Purchase Adjustment box20, R-SK - Tax Amount of nondeductible NonDeduct_R |
||
|
Basic VAT rate |
21 |
Tax amount of Purchases S-SK, Deduct_S; Notional amount of Purchases RC-SK, ES-SK, ESSP-SK, IS-SK; Net amount of Purchases DUTY-P; Tax Amount of Purchase Adjustment Box21, S-SK; Tax Amount of nondeductible NonDeduct_S |
|||
|
Of which: Pursuant to Art 51, para 1a of the Act |
Reduced VAT rate |
22 |
Tax amount of Purchases R-SK, Deduct_R; Tax Amount of Purchase Adjustment box22, R-SK - Tax Amount of Nondeductible NonDeduct_R |
||
|
Basic VAT rate |
23 |
Tax amount of Purchases S-SK, Deduct_S; Tax Amount of Purchase Adjustment box23, S-SK - Tax Amount of Nondeductible NonDeduct_S |
|||
|
Of which: Pursuant to Art 51, para 1d of the Act |
Reduced VAT rate |
24 |
Net amount of Purchases DUTY-PR |
||
|
Basic VAT rate |
25 |
Net amount of Purchases DUTY-P |
|||
|
Difference in the tax base and in the tax after repair pursuant to Art 25, para 1 to 3 of the Act (+/-) |
26 |
Net amount of Sales (credit memo) S-SK, R-SK; Amount should be negative Net amount of Purchases (bill credit) RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK; Amount should be negative |
27 |
Tax amount of Sales (credit memo) S-SK, R-SK; Amount should be negative Notional amount of Purchases (bill credit) RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK, ESND-SK, ERND-SK, ESSPND-SK, ISND-SK; Amount should be negative Tax Amount of Sales Adjustment Box27, S-SK, R-SK |
|
|
Correction of the tax deduction pursuant to Art 53 of the Act (+/-) |
28 |
Tax Amount of Purchases S-SK, R-SK, Deduct_S - Tax Amount of NonDeductible NonDeduct_S, NonDeduct_R; Notional Amount of Purchases RC-SK, ES-SK, ESSP-SK, ER-SK, IS-SK + Tax Amount of Purchases Adjustment Box28, S-SK, R-SK; Amount should be positive |
|||
|
Tax deduction upon registration pursuant to Art 55 of the Act |
29 |
Editable field |
|||
|
Tax refund to travellers in relation to exportation of goods pursuant to Art 60 of the Act |
30 |
Editable field |
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|
Tax liability |
31 |
Boxes 19–20–21 ± 27 ± 28–29–30. If value is zero or less than zero, box shows 0. |
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|
VAT refund |
32 |
Boxes 19–20–21 ± 27 ± 28–29–30. If value is greater than zero, box shows 0. |
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|
VAT refund offset against own tax liability pursuant to Art 79 of the Act |
33 |
Editable field |
|||
|
Tax liability due |
34 |
Editable field |
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|
Triangulation pursuant to Art 45 of the Act |
Acquisition of goods by the first customer |
Supply of goods by the first customer |
|||
|
35 |
Editable field |
36 |
Editable field |
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|
If amended tax return |
Difference compared to last known tax liability of VAT refund (+/-) |
Tax due (+/-) |
|||
|
37 |
Editable field |
38 |
Editable field |
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