📘 How VAT Fulfillment Codes Affect Automatic VAT Line Assignment
When working with documents, you can enter a VAT fulfillment code in the posting rule.
This code determines which VAT line is used – it depends, for example, on the address (country), whether the party is a VAT payer, the postal address, or the place of destination.
For a document type, you can also fill in the Control Statement (CS) line, which is automatically transferred to the document.
📄 Overview of Common Combinations
Below you will find an overview of the most commonly used combinations of document type and VAT fulfillment code, including which VAT lines and control statement lines are automatically populated.
🧾 Issued Invoices
VAT Fulfillment Code | Payer / Type | VAT Lines | CS Line | Note / Summary Report |
Supply of goods | SK VAT payer | 001–004 | A.1. | standard supply |
Supply of goods | EU VAT payer | 013, 014 | 0.0. | summary report code 0 |
Supply of services | SK VAT payer | 001–004 | A.1. | standard service |
Supply of services | EU VAT payer | 013, 015 | 0.0. | summary report code 2 |
Correction of supply | SK VAT payer | 024–025 O | C.1. | credit note etc. |
Correction of supply | EU VAT payer | 013, 014 O | 0.0. | credit note in EU, summary report code 0 |
Reverse charge | SK VAT payer | 000UPDP | A.2. | Reverse charge |
OSS – EU goods/services | OSS scheme | 000U | 0.0. | OSS scheme, no VAT impact |
No VAT impact | SK VAT payer | 000U | 0.0. | VAT not applied |
The table above assumes a posting rule with a VAT fulfillment code filled in.
For issued invoices, the fulfillment code for the summary report is automatically populated.
(Summary report codes are linked to VAT lines.)
🧾 Received Invoices
VAT Fulfillment Code | Payer / Type | VAT Lines | CS Line |
Supply of goods | SK VAT payer | 018–019, 020–021 | B.2. |
Supply of goods | EU VAT payer | 005–008, 018–019 T | B.1. |
Supply of services | SK VAT payer | 018–019, 020–021 | B.2. |
Supply of services | EU VAT payer | 009–010, 018–019 | B.1. |
Supply of services | non-EU payer | 009–010, 018–019NEEU | – |
Correction of supply | SK VAT payer | 028 O | C.2. |
Correction of supply | EU VAT payer | 024–025, 028 O | C.2. |
Reverse charge | SK VAT payer | 009–010, 018–019 | B.1. |
No VAT impact | SK VAT payer | 000P | 0.0. |
💡 Recommendations
Use posting rules with the VAT fulfillment code filled in so that VAT lines are populated automatically.
Before submitting a tax return, always verify that documents contain the correct VAT line and the corresponding control statement line.
If you change the control statement lines on a document type, these changes will not be applied retroactively to already-entered documents.
If in doubt, follow the applicable Slovak legislation and the current methodology of the Financial Administration of the Slovak Republic.