Mandatory report for VAT payer with details of transactions (sales and purchases). Submitted electronically with the VAT declaration by the same deadline – by the 25th of the month. Used by the tax office for cross-checking.
📋
Money and taxes
Kontrolný výkaz
VAT Control Report
What does “Kontrolný výkaz” mean in Slovakia?
Similar terms
💳
Money and taxesTransakčná daň
Tax on financial transactions
≈0.4% from account transfers; companies pay, živnosť (sole-trader licence) — no.
More details
🪙
Money and taxesMikroodvod
Micro-contribution (reduced social security contribution)
€131.34/month social security contribution for low-income self-employed persons (from 1.7.2026).
More details
🧾
Money and taxesDaňová licencia
Minimum tax (for s.r.o.)
Minimum tax of €340/year for a legal entity (právnická osoba) even if there is a loss.
More details