This article explains how to enter Slovak invoices that fall under control statement lines B.3.1 and B.3.2 in ABRA Flexi.
In the Flexi application, only control statement line B.3 is available.
The final assignment to line B.3.1 or B.3.2 happens automatically when the Control Statement (Kontrolný výkaz) is generated.
🧾 Line B.3.1 – Simplified invoices with VAT deduction
This line is filled in when the total amount of deducted VAT from simplified invoices for the relevant tax period is less than €3,000.
Typical examples:
Electronic cash register receipts (e-kasa)
Parking tickets
Travel tickets
Electronic motorway vignette receipts
Control Statement Line B.3.1
The application totals the tax bases and VAT amounts of all invoices reported on line B.3, and if the total VAT amount is less than €3,000, it assigns the documents to line B.3.1.
Example – Received invoices have a total tax base of €4,000 and VAT of €800; the control statement line is automatically assigned to B.3.1 (Column: Control statement line (result)).
🧮 Line B.3.2 – Simplified invoices with VAT deduction
This line is filled in when the total amount of deducted VAT from simplified invoices for the relevant tax period is €3,000 or more.
Typical examples:
Electronic cash register receipts (e-kasa)
Parking tickets
Travel tickets
Electronic motorway vignette receipts
Control Statement Line B.3.2
When the total VAT base exceeds €3,000, the documents are assigned to line B.3.2.
Example – Received invoices have a total tax base of €19,000 and VAT of €3,800; the control statement line is automatically assigned to B.3.2 (Column: Control statement line (result)).
⚙️ Settings in ABRA Flexi
To ensure that data is correctly transferred to the control statement:
Make sure the partner has the correct Slovak VAT ID (DIČ SK) and is marked as a VAT payer.
Received invoice – select line B.3.
The final assignment to line B.3.1 or B.3.2 happens automatically.
The application totals the tax bases and VAT amounts of all invoices reported on line B.3, and if the total VAT amount is less than €3,000, it assigns the documents to line B.3.1.
If the total VAT base exceeds €3,000, the documents are assigned to line B.3.2.
💡 Recommendations
Use line-item documents to accurately distinguish between individual types of transactions.
Before submitting your tax return, we recommend reviewing the Control Statement (Kontrolný výkaz) to verify that amounts have been correctly assigned to lines B.3.1 and B.3.2.
🧾 How it works in the Control Statement (Kontrolný výkaz)
When exporting to an XML file, the tax base and VAT values from documents assigned to B.3.1 are aggregated into a single group.
Values from documents in B.3.2 are similarly accumulated by individual VAT payer ID numbers.
