Slovensko

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 111 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

17 taxes at rates of 0, 5, 19, 23

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• SK-DPH — 22 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 25 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — mandatory from 2027-01-01

Novelizovaný zákon č. 222/2004 Z. z. (nové § 76a a § 85o), podľa informačného dokumentu Finančného riaditeľstva SR 9/DPH/2025/IM — od 1. januára 2027 sú platitelia DPH povinní vyhotoviť a prijímať faktúry z tuzemských dodaní tovarov a služieb v ustanovenom elektronickom formáte (B2B a B2G, nie B2C), a každá osoba, ktorej má byť takáto faktúra vystavená, ju musí vedieť prijať. Od 1. januára 2026 do 31. decembra 2026 beží dobrovoľné prechodné obdobie. Kontrolný výkaz a súhrnný výkaz sa e-faktúrou nerušia — ich zrušenie sa plánuje až od 1. júla 2030, súbežne s cezhraničnou digitálnou report­ovacou povinnosťou európskej iniciatívy ViDA (VAT in the Digital Age). Formát je štruktúrovaný XML podľa európskej normy EN 16931 (syntax UBL alebo CII), prenášaný cez sieť Peppol, ktorej autoritou pre Slovensko je Finančné riaditeľstvo SR. Presné číslo novelizujúceho zákona a jeho paragrafové znenie sa nepodarilo overiť priamym čítaním na slov-lex.gov.sk pri príprave tohto balíka (kandidát: zákon č. 385/2025 Z. z., neoverené) — pozri README. party_scheme a vat_scheme zostávajú prázdne: konkrétna schéma ISO 6523 pre slovenských účastníkov siete Peppol nebola overená zo žiadneho zdroja použitého pri príprave tohto balíka.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 343
• receivable no account named

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• SK-UCT-SUVAHA — 26 lines
• SK-UCT-VZAS — 43 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

15 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

sk

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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