Guidance on Filing VAT Control Statements for Periods When a Taxable Person Should Have Been a Taxpayer

• This document provides guidance on filing a control statement for VAT in the period when a taxable person should have been a VAT payer.
• The document applies to taxable persons who were required to register for VAT by December 31, 2024, but registered after January 1, 2025.
• The control statement must be filed for each calendar month for which the taxable person did not file a control statement within 25 days after the end of the tax period.
• The control statement does not need to be filed for a calendar month for which the taxable person files a tax return where no data on supplies needs to be reported or only data on the supply of goods exempt from VAT needs to be reported.
• Data from taxable output supplies should be included in section D of the control statement, broken down by the applicable VAT rates.
• Data from corrective invoices should be included in section D of the control statement.

Source: financnasprava.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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