How did Superfaktura deal with the changes made to the VAT Act that came to effect on 1.1.2010? Furthermore, how do the changes impact non-VAT paying, who still invoice to other countries of the EU?
Our great thanks go to Megatron (https://twitter.com/MegatronSK) for bringing up the topic.
The full list of changes to VAT can be found here (in Slovak):
We made Superfaktura for both the VAT and non-VAT payers. If you are a VAT payer, Superfaktura records all your invoices, expenses, total sum and your tax liability (income tax), and on top of that keeps track of the VAT you received and payed. At any given time, Superfaktura allows you to easily check the total sum of the VAT owed and it show you, whether you can claim overpaid tax or are liable to pay. Nevertheless, we know that there are not that many VAT payers amongst the sole proprietors and many of you do not even have the VAT # (IČ DPH). However, this is all changed by the modifications to the VAT Act
If you are an entrepreneur and you want to invoice to other EU countries, you must register yourself with the Tax authorities in accordance with § 7a of the VAT Act (see the document above). As soon as you do this, you will be assigned IČ DPH (VAT #), which must be included on the every invoice destinated out of Slovakia. However, this does not make you a full-pleged VAT payer. You rather become a “partial VAT payer“, which means that every 3 months you have to send the Tax authorites a list of all invoiced goods and services that were sold to other foreign countries. Yet, you are not liable to pay the taxes as the other full-pledged VAT payers and your invoices do not have to have the VAT included. If you are invoicing within Slovakia, you do not have to include your VAT # and you only use your regular Tax ID #.
Here you can find the above mentioned case and how it is included into Superfaktura:
Thus, if you are invoice only within Slovakia, include only your Tax ID #. If you invoice to the other EU countries, use your VAT #.