In some cases, an EC Sales (ECS) report cannot be generated in your hellotax account. This may happen when the VAT registration details required for reporting are missing or when the transactions do not meet the relevant reporting conditions.

Below we explain why this happens and what it means for you.

Missing VAT Registration for the Reporting Country

An EC Sales report (Súhrnný výkaz) is used to report qualifying intra-EU B2B transactions from Slovakia.

To generate a Slovak ECS report, your business must have the appropriate Slovak VAT identification number and the relevant registration details must be available in your hellotax account.

If the required Slovak VAT identification number is missing, the report may not be generated.

However, a Slovak VAT registration is not automatically required simply because you sell goods to a customer in Slovakia.

Why Is This Required?

Under EU and Slovak VAT rules:

• EC Sales reports must identify the business making the report using the appropriate VAT identification number.
• The report must relate to transactions reportable in Slovakia.
• Qualifying transactions generally involve supplies of goods or certain services to VAT-registered businesses in other EU member states.
• The relevant customer VAT identification numbers must be correctly reported.

In Slovakia, this reporting is known as Súhrnný výkaz.

Depending on the transactions and registration circumstances, a Slovak VAT identification number issued under the applicable VAT registration provisions may be required.

⚠️ Missing VAT registration details may prevent report generation, but not every cross-border transaction requires an ECS filing.

Example

• You are VAT registered in Germany.
• You supply goods from Germany to a VAT-registered customer in Slovakia.
• You are not VAT registered in Slovakia.

➡️ This transaction would generally be considered for German EC Sales reporting, rather than a Slovak ECS report.

The absence of a Slovak VAT number does not, by itself, mean that the transaction has been incorrectly reported.

However, if you make qualifying intra-EU supplies from Slovakia, a Slovak ECS reporting obligation may arise.

What You Can Do Next

You may wish to:

• Check whether your Slovak VAT identification number is valid and correctly recorded in hellotax.
• Review the countries from which your goods are supplied.
• Confirm whether the transactions are subject to Slovak ECS reporting.
• Check that customer VAT identification numbers and transaction data are complete.
• Consult your tax advisor if you are unsure whether a Slovak VAT registration or identification is required.

Once the necessary registration and transaction details are available, the report can be generated where the relevant reporting requirements are met.

Summary

A Slovak EC Sales report requires the appropriate Slovak VAT identification details and qualifying transactions that must be reported in Slovakia.

If these details are missing, report generation may not be possible.

However, the absence of a Slovak VAT registration does not automatically mean that every transaction involving Slovakia requires one.

If you are unsure why your ECS report has not been generated, contact hellotax for assistance.