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When you, as a Slovak freelancer, provide services to a business client (B2B) in another EU country, you do not charge Slovak VAT, but you have specific reporting obligations.

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Reverse Charge Mechanism (Selling)

When providing services within the EU, the tax liability is shifted to your client. This allows companies to trade without the need to register for VAT in every country where they have clients.

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Invoicing Rules

To legally provide services in the EU, you must:
  1. Be registered under §7a (obtain an IČ DPH number).
  2. Issue an invoice WITHOUT VAT.
  3. Include a mandatory note on the invoice: “Prenesenie daňovej povinnosti” or “Reverse Charge”.

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Reporting (Súhrnný výkaz)

Even though you don’t pay tax in Slovakia for these transactions, you are obliged to notify the tax authorities about whom you provided services to and for what amount.

Recapitulative Statement (Súhrnný výkaz)

You file this report only for the periods in which transactions occurred. In it, you specify your client’s IČ DPH number and the total value of services.

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Deadlines

  • Frequency: Quarterly (for persons registered under §7a).
  • Deadline: By the 25th day of the month following the quarter in which the services were provided.
  • Example: If you issued an invoice in February, the report must be filed by April 25th.
Unlike purchasing services (which is monthly), recapitulative statements for sales by §7a non-payers are filed quarterly. Usually, no money is paid; only information is provided.

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Registration (§7a)

Registration under paragraph 7a must occur BEFORE the first service is provided. If you have already provided a service without registration:
  • Register retroactively as soon as possible.
  • File the reports for the corresponding period.
  • Be prepared for potential fines for late registration.
If you plan to work with clients in the Czech Republic, Germany, or any other EU country, it’s best to obtain the “White Card” (§7a) in advance. Getting the number usually takes 7 to 14 days.