§ 69(12) of the VAT Act · for VAT payers

Reverse charge — checker in a second.

The reverse-charge mechanism per § 69(12) of the Slovak VAT Act 222/2004 Z. z. is one of the questions accountants google every week. This checker tells you in seconds whether your invoice falls under reverse charge, an intra-EU exemption, an export or the standard rate — and what wording to put on the invoice.

Status odberateľa
€

Podstatné len pri mobilnej elektronike (hranica 5 000 € pre § 69 ods. 12 písm. c).

Prenos daňovej povinnosti§ 69 ods. 12 písm. a)

Sadzba DPH

0 %

Mechanizmus

Reverse charge

Stavebné práce a stavebné dodávky tovaru s inštaláciou medzi tuzemskými platiteľmi DPH podliehajú prenosu daňovej povinnosti vždy — bez ohľadu na hodnotu faktúry.

Text na faktúru

Prenos daňovej povinnosti — § 69 ods. 12 písm. a) zákona o DPH.

Posúdenie zohľadňuje § 69 ods. 12 zákona č. 222/2004 Z. z. o DPH plus intra-EÚ (§ 43) a vývozné (§ 47) oslobodenia. Pre záväzný daňový posudok pri komplexnejších prípadoch (nehnuteľnosti, leasing, financial reverse charge) konzultujte s daňovým poradcom.

§ 69(12) · overview

When each letter applies.

The Slovak VAT Act defines seven groups of supplies where reverse charge between VAT payers in Slovakia applies either always or above a threshold. Here is the full overview.

Full text of the act: slov-lex.sk.

  • a)

    Construction work

    Construction work and supplies of goods with installation — always between VAT payers regardless of value.

  • b)

    Scrap metal

    Supply of scrap metal — always between VAT payers.

  • c)

    Mobile phones, tablets, processors

    Phones, tablets, integrated circuits, gaming consoles — only if the invoice value is ≥ €5,000 net of VAT.

  • d)

    Emission allowances

    Transfer of emission allowances — always between VAT payers.

  • e)

    Agricultural crops

    Supply of agricultural crops — always between VAT payers.

  • f)

    Raw metals and semi-products

    Raw metals and metal semi-products — always between VAT payers.

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On reverse-charge invoices 1FAKTURA automatically inserts the wording per § 69(12) — no manual copy-paste.

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Reverse-charge questions

Frequently asked questions
about reverse charge.

Something off? Write to us — we reply within 4 hours on business days.

info@1faktura.sk
What is reverse charge?
+
Reverse charge is a mechanism where VAT is reported not by the supplier (invoice issuer) but by the customer (recipient). The supplier issues the invoice without VAT and adds a reference to § 69(12). The customer enters the VAT in their VAT return both as input and output tax — at full deduction the result is tax-neutral.
Which supplies always trigger reverse charge?
+
Per § 69(12): letter a) construction work and construction supplies with installation; b) scrap metal; d) transfer of emission allowances; e) agricultural crops; f) raw metals and metal semi-products. All apply regardless of invoice value — at any amount between VAT payers.
Why does mobile electronics have a €5,000 threshold?
+
Letter c) of § 69(12) limits reverse charge on mobile phones, tablets, integrated circuits (processors) and gaming consoles to invoices above €5,000 net of VAT. The legislator added the threshold to tackle systematic fraud in mobile electronics that happened at high volumes, while not burdening ordinary retail with small amounts.
Does reverse charge apply to sales to consumers?
+
No. Reverse charge applies only between VAT payers. When selling to a consumer (B2C) or to a company that is not a VAT payer, the standard VAT rate of 23 % applies (or 19 % or 5 % depending on the type of goods).
How does it differ from an intra-EU supply?
+
Supplying goods to a VAT payer in another EU member state is an exemption per § 43 of the Slovak VAT Act („intra-Community supply“) — invoice at 0 % rate, the customer accounts for the tax in their country. For services to an EU VAT payer § 15 applies (place of supply at the recipient) — also 0 %, but technically B2B services reverse charge.
What wording must appear on a reverse-charge invoice?
+
„Prenos daňovej povinnosti — § 69 ods. 12 písm. X) zákona o DPH“ (X = letter per supply type). For an intra-EU supply: „Oslobodenie od DPH — dodanie tovaru do iného členského štátu EÚ (§ 43)“. For an export: „Oslobodenie od DPH — vývoz tovaru mimo EÚ (§ 47)“. Our checker outputs the exact wording for the combination you picked.
What about real-estate supplies?
+
Real-estate supplies have several regimes based on the age of the building, the type of property (residential / commercial) and the VAT payer's option to tax voluntarily. For that option our checker shows a consultation prompt — misclassification typically surfaces only during a tax audit and penalties can be high. For specific cases we recommend a tax advisor.
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