Kontrolný výkaz DPH — post-fact reporting since 2014

The Kontrolný výkaz DPH (KV DPH) is the Slovak VAT control statement, mandatory for every DPH-registered taxable person since 1 January 2014. Pre-dating any B2B e-invoicing mandate, KV DPH is the structuring pillar of Slovak VAT control: XML return, invoice-by-invoice detail, automatic seller ↔ buyer cross-checking, triggering of reassessments on mismatch.

History — 2014 origin and evolutions

KV DPH came into force on 1 January 2014 in response to the post-2008 fall in VAT receipts and to the Slovak VAT gap, which then exceeded 30%. Inspired by the Hungarian system (NAV reporting 2014) and a precursor of the Czech KH DPH (2016), it has brought Slovakia's VAT gap down to ~15% by 2024 per European Commission reports. The schema was revised in 2018 (v2) to integrate corrections and refine the sections.

<?xml version="1.0" encoding="UTF-8"?>
<KVDPH xmlns="http://www.financnasprava.sk/kv/dph/v2">
  <Identifikacia>
    <DIC>2012345678</DIC>
    <Obdobie>2026-05</Obdobie>
    <DatumVyhotovenia>2026-06-15</DatumVyhotovenia>
  </Identifikacia>

  <!-- Section A1 — issued invoices with DPH -->
  <SekciaA1>
    <Veta>
      <Faktura>FA-2026-00917</Faktura>
      <Datum>2026-05-21</Datum>
      <ICDPHOdberatela>SK2098765432</ICDPHOdberatela>
      <Zaklad23>1000.00</Zaklad23>
      <DPH23>230.00</DPH23>
    </Veta>
  </SekciaA1>

  <!-- Section B1 — received invoices with deduction -->
  <SekciaB1>
    <Veta>
      <Faktura>FV-2026-04211</Faktura>
      <Datum>2026-05-12</Datum>
      <ICDPHDodavatela>SK2012398765</ICDPHDodavatela>
      <Zaklad23>500.00</Zaklad23>
      <DPHOdpocet>115.00</DPHOdpocet>
    </Veta>
  </SekciaB1>

  <!-- Section C1 — corrections / opravy -->
  <SekciaC1/>

  <!-- Section D — aggregated retail sales (POS) -->
  <SekciaD>
    <Obrat23>5400.00</Obrat23>
    <DPHObratu23>1242.00</DPHObratu23>
  </SekciaD>
</KVDPH>

Governance — FRSR + eDane portal

KV DPH is steered by Finančné riaditeľstvo SR (FRSR) — the Slovak tax administration. Submission happens via the eDane portal (financnasprava.sk → Elektronické služby), with authentication via qualified certificate, Slovak eID or Identita ID. The XML format must conform to the KV DPH v2 XSD published on the FRSR portal.

• SOAP / REST APIs: available for vendors (SAP, Money, Pohoda, KROS) — programmatic submission.
• Client-side validation: the XSD allows local pre-validation before submission.
• Acknowledgement: signed XML returned by eDane, counting as legal proof of filing.

XML schema — sections A, B, C, D

The KV DPH v2 schema has four main sections:

• Section A — Faktúry vyhotovené (issued invoices). Invoice-by-invoice detail of invoices issued with DPH (A.1) and reverse-charge operations (A.2). Invoice reference, date, recipient IČ DPH, base, DPH amount per rate.
• Section B — Faktúry prijaté (received invoices with deduction). Detail of received invoices on which VAT is deducted (B.1), import operations (B.2), reverse-charge purchases (B.3).
• Section C — Opravy (corrections). Corrections to sections A and B from prior periods (credit notes, adjustments).
• Section D — Predaj v pokladnici (POS sales). Aggregated retail sales by VAT rate, mainly for retail and restaurants — no invoice-by-invoice detail.

KV DPH vs Czech KH DPH vs Polish JPK

Adoption — 250,000 taxpayers

• ~250,000 VAT-registered taxpayers submit a monthly or quarterly KV DPH (FRSR 2024 figure).
• ~3 million KV DPHs filed per year (consolidated FRSR volume).
• Mismatch rate: ~6% of A.1 lines have no identical B.1 counterpart on the buyer side (FRSR 2024 report) — continuously falling since 2014 thanks to improvements in ERP tools.
• Slovak VAT gap: down from ~32% in 2013 to ~15% in 2024 per European Commission — one of the EU's biggest gains attributed to KV DPH.

Common pitfalls

• Forgetting the 25th. The deadline is 25 days after month-end, not 30. Filing on the 27th of the next month is late and triggers a penalty.
• Confusing seller invoice number with internal number. Section A.1 expects the number issued by the seller. The same invoice must appear with the SAME number in B.1 at the buyer's side. Any renumbering breaks the cross-check.
• Ignoring section C. Credit notes and corrections must be reported in section C with a reference to the original invoice. Many vendors omit C by default and trigger a mismatch.
• Believing invoices < €1,000 escape detail. A simplification threshold exists (invoices < €3,000) but does not waive invoice-by-invoice detail for B2B operations — it mainly applies to sales to non-taxable persons.
• Believing KV DPH = e-invoice. KV DPH is a POST-FACT report based on invoices already issued (in any format: paper, PDF, EDIFACT, UBL). It does not validate nor create the invoice. It is the exact opposite of an Italian SdI-style or Polish KSeF-style clearance mandate.

Cross-links

• Slovakia hub — full view
• 2024-2026 e-invoicing law
• Slovak DPH regimes
• IČO / DIČ / IČ DPH
• ViDA Slovakia — 2028-2030 roadmap
• FRSR — Kontrolný výkaz DPH
• Slov-Lex — Act 222/2004 on DPH
• European Commission — VAT Gap reports