New Slovak VAT Return Form Effective July 2025: Key Changes for Import VAT Accounting

Slovakia will introduce a new VAT return form starting from the July 2025 tax period. The updated form, titled DPHv25, incorporates significant changes, particularly in the way businesses must report import VAT. This development is part of the government’s initiative to modernize VAT reporting and improve alignment with EU VAT legislation.

In this article, we break down the most relevant changes and what they mean for VAT-registered businesses and importers operating in Slovakia.

Key Update: New Boxes for Reporting Import VAT on the Slovak VAT Return

The most impactful change in the DPHv25 version of the VAT return is the introduction of new fields designed to report import VAT under the reverse charge mechanism:

• Output VAT: Boxes 11c to 12e
• Input VAT: Boxes 23a to 23c

What Is the Reverse Charge for Import VAT?

Under the reverse charge system, businesses can self-account for import VAT rather than paying it upfront at the border. This method is increasingly adopted across the EU to reduce administrative burden and improve cash flow for importers.

Benefits for Importers

• Improved cash flow: No need to pay VAT upfront at customs.
• Streamlined VAT recovery: VAT on imports is declared and deducted in the same return.
• Better data alignment: Structured boxes make reconciliation with customs data easier.

Actions Required for VAT-Registered Businesses in Slovakia

To ensure compliance with the new Slovak VAT return format, businesses should:

• Update internal accounting and ERP systems to include the new boxes and handle import VAT reporting.
• Train accounting and VAT teams on how to report import VAT correctly under the reverse charge.
• Review customs and VAT documentation workflows to ensure consistency between import declarations and VAT returns.

Effective Date: When Do the Changes Apply?

The revised VAT return form will apply to all VAT returns for periods beginning on or after 1 July 2025. The first filing deadline for monthly taxpayers will likely fall in August 2025, so preparations should be finalized well before this date.

The new form and official announcement were published by the Slovak Ministry of Finance. You can download the full form (DPHv25) here, and the official notice here.

How Can Marosa Help Your Business?

As a leading provider of VAT compliance services across the EU, we help businesses navigate regulatory changes like this one in Slovakia. Our services include: 

• VAT return preparation and filing
• Import VAT advisory and systems setup
• Customs and VAT reconciliation support

If your business imports goods into Slovakia or you manage VAT compliance across multiple EU jurisdictions, contact us for tailored support with the new Slovak VAT return requirements.