If you need to enter a received invoice or cash disbursement document with VAT deduction reduction in a Slovak company, follow the instructions below.
🔍 VAT Reduction Principle – Example
Assume the following document:
Base (excluding VAT): 1,000 EUR
VAT 20%: 230 EUR
Total document value: 1,230 EUR
If part of the purchase is not fully used for economic activity, part of the VAT is not claimed — the deduction is reduced.
🧾 How to Enter a Document in ABRA Flexi
For the system to correctly account for the reduction, the document must be line-item based with two lines:
Line | What it contains | Notes |
Line 1 | the amount eligible for deduction | Use VAT rows e.g. 018-019, 020-021 and Control Statement rows B.2. |
Line 2 | the amount that is not claimed | Use VAT rows e.g. 000P and Control Statement rows B.2.-KR |
📊 Result
Only the VAT value from Line 1 will be included in the VAT return, which in our example is 184 EUR.
The Control Statement will include:
total base = 1,000 EUR
total VAT = 230 EUR
and the actual amount of VAT deducted = 184 EUR.
This combination of VAT rows and Control Statement rows ensures that the correct values are reflected in the tax returns.
💡 Recommendations
Use line-item documents to accurately distinguish between parts with and without deduction.
When reviewing tax returns, always verify that only the eligible portion has been included in the VAT return.
Before submitting, we recommend also checking the Control Statement in section B.2.