How you invoice abroad depends on three questions: what you supply (goods or a service), to whom (a business or a consumer) and where (within the EU or to a third country). To a business in another EU country you usually invoice without VAT under the reverse charge and file a recapitulative statement. For consumers in the EU you handle the tax through the OSS scheme. Exports to third countries are exempt from VAT.
How do you know whether to charge VAT or not?
The decisive factor is the place of supply. You add Slovak VAT only when the place of supply is in Slovakia. In cross-border trade the place of supply often shifts to the customer’s country, and then Slovak tax does not belong on the invoice at all.
For services supplied to a business in another member state, the basic rule under Section 15 of Act No. 222/2004 on VAT applies: the place of supply is the state where the customer is established. For goods, what matters is where they are physically transported. Before you issue the invoice, always establish the type of supply and where it ends. If you would rather delegate the whole check, our Slovak tax advisory can confirm the correct treatment before you invoice.
How do you invoice a business in the EU?
If you supply a service to a taxable person in another member state, the reverse charge applies. You issue the invoice without Slovak VAT and the customer declares and pays the tax in their own country. The invoice must carry the wording “reverse charge” (in Slovak, “prenesenie daňovej povinnosti”).
A valid VAT number of the customer, verified in the VIES system, is an essential condition. If the customer has no VAT number or it is invalid, you cannot apply the reverse charge. The same applies to supplying goods to another business in the EU: under Section 43 of the VAT Act the supply is exempt provided the customer is VAT-registered in another state, the number is valid in VIES, and you can prove the goods physically left Slovakia.
Example: A Slovak agency supplies a marketing service to a company in Austria with a valid VAT number. It issues the invoice without VAT, with the reverse-charge note, and the Austrian customer settles the tax at home.
What is the recapitulative statement and when is it filed?
Both an exempt supply of goods under Section 43 and a reverse-charge service under Section 15 must be reported in the recapitulative statement under Section 80 of the VAT Act. It is a separate electronic filing in which you state the customer’s VAT number and the value of the supply — the tax authority uses it to cross-check with statements in other EU states.
The recapitulative statement is filed electronically within 25 days of the end of the period. The period is generally the calendar month; quarterly filing is possible only for services and for goods below a set limit. The invoice for an exempt EU supply or a reverse-charge service must be issued by the 15th day of the month following the month of supply.
How do you invoice EU consumers through OSS?
When selling goods or digital services to final consumers (non-businesses) in other EU states, a common EU-wide threshold of EUR 10,000 per calendar year applies. Up to that limit you may apply Slovak VAT. Once it is exceeded, the place of supply shifts to the customer’s country and the tax belongs to that state. It is a cumulative limit for all cross-border sales to consumers across the whole EU, not per country.
To avoid registering for VAT in every country separately, the One Stop Shop (OSS) scheme is used. You register once in Slovakia and, through a single quarterly return, remit the VAT applicable in the individual customer countries.
How do you invoice third countries?
Exporting goods to countries outside the EU (third countries) is exempt from VAT under Section 47 of the VAT Act. The condition is that you can prove the goods physically left the EU — usually with a customs declaration. You issue the invoice without VAT and keep the proof of export with your records.
For services supplied to a business outside the EU, the place of supply is likewise determined by the customer’s seat, so the service generally is not subject to Slovak VAT. Unlike supplies within the EU, however, transactions to third countries are not reported in the recapitulative statement.
In what currency and language should you invoice?
You may issue the invoice in a foreign currency and a foreign language. If you state a tax amount on the supply, it must also be shown in euros under Section 74 of the VAT Act; the European Central Bank reference rate is used to convert the foreign currency. During an inspection the tax authority may request a Slovak translation of a foreign-language invoice, so it is practical to keep at least a bilingual version.
Regardless of currency and language, the invoice must contain all statutory particulars, including the correct note on exemption or on the reverse charge. A missing or incorrectly worded note is one of the most common shortcomings in cross-border invoicing and complicates both the customer’s deduction and your own records.
Invoicing abroad has many exceptions, and a mistake in a note or in the recapitulative statement can lead to penalties. We are happy to set up your invoicing and statements so that cross-border transactions add up.
FAQ
Must I state the customer’s VAT number on an invoice to an EU business?
Yes. Without the customer’s valid VAT number you cannot apply the reverse charge on a service or the exemption on a supply of goods to another member state. Verify the number in the VIES system before issuing the invoice. If it is invalid, the supply must generally be taxed with Slovak VAT.
When do I have to register for OSS?
OSS is relevant when selling to consumers in other EU countries once you exceed the common threshold of EUR 10,000 per calendar year. Up to that limit you may apply Slovak VAT; above it, the tax belongs to the customer’s country. Through OSS you remit it via a single quarterly return in Slovakia instead of registering in each country.
Are exports to third countries reported in the recapitulative statement?
No. The recapitulative statement covers supplies within the EU — exempt supplies of goods to another taxable person and reverse-charge services. An export of goods to a third country under Section 47 is exempt from VAT but does not belong in the recapitulative statement. What matters is keeping the document proving the goods left the EU.