Slovakia — Individual Income Tax Return, Type A (DPFOAv25)

Fields

• returnType enum required

  Whether this is an ordinary, corrective (replacing an ordinary return before the filing deadline), or additional (dodatočné, filed after the deadline to correct a previously filed return) tax return. Section VII (differences from an additional return) applies only when this is 'additional'.

  enum: ordinary | corrective | additional
• taxpayerTin string

  Taxpayer's tax identification number (DIČ), or birth number (rodné číslo) if no DIČ has been assigned. The source requires either this field or taxpayerBirthDateIfNoTin (r.02) to be filled; both are modeled optional since the meta-schema's requiredWhen only supports a clean field-equals-value gate, not an either/or across two optional fields.

  length: 0–10classification: sensitive-pii
• taxpayerBirthDateIfNoTin date

  Taxpayer's date of birth, completed only if the taxpayer has been assigned neither a DIČ nor a rodné číslo (birth number). See taxpayerTin.

  classification: pii
• taxYear integer required

  The tax year for which the return is filed. The source form is the 2025 edition; the source's own instruction allows entering 2026 only when filing a return on behalf of a deceased taxpayer.

  enum: 2025 | 2026
• additionalReturnDiscoveryDate date

  Date the fact requiring an additional (corrective, post-deadline) tax return was discovered. Required only when returnType is 'additional'; an additional return may only be filed after the ordinary filing deadline has passed, except when filing on behalf of a deceased taxpayer.

• taxpayerSurname string required

  03 - Priezvisko

  length: 0–30classification: pii
• taxpayerGivenName string required

  04 - Meno

  length: 0–20classification: pii
• taxpayerTitleBeforeName string

  05 - Titul pred menom

  length: 0–10
• taxpayerTitleAfterName string

  05 - Titul za priezviskom

  length: 0–10
• permanentAddressStreet string

  Street of the taxpayer's permanent residence address as of the filing date, in the Slovak Republic or abroad.

  length: 0–30
• permanentAddressHouseNumber string

  07 - Číslo domu (trvalý pobyt)

  length: 0–11
• permanentAddressPostalCode string

  08 - PSČ (trvalý pobyt)

  length: 0–15
• permanentAddressMunicipality string

  09 - Obec (trvalý pobyt)

  length: 0–60
• permanentAddressCountry string

  10 - Štát (trvalý pobyt)

  length: 0–30
• isNonResident boolean

  Whether the taxpayer is a non-resident for tax purposes (a taxpayer with limited tax liability in Slovakia). Checking this gates Section X (further taxpayer data) and the residency-period fields below.

• nonResidentPeriodFrom date

  Start of the period during the tax year for which the taxpayer was a non-resident with limited tax liability in Slovakia.

• nonResidentPeriodTo date

  End of the period during the tax year for which the taxpayer was a non-resident with limited tax liability in Slovakia.

• foreignTin string

  Taxpayer identification number (TIN) assigned in the taxpayer's state of tax residence, completed when the taxpayer is a non-resident of Slovakia.

  length: 0–16classification: sensitive-pii
• srResidenceStreet string

  Street of the address of the dwelling/stay in the Slovak Republic where the taxpayer resided during the tax period. Completed only when the taxpayer has no permanent residence in Slovakia.

  length: 0–30
• srResidenceHouseNumber string

  13 - Číslo domu (pobyt v SR)

  length: 0–11
• srResidencePostalCode string

  14 - PSČ (pobyt v SR)

  length: 0–5
• srResidenceMunicipality string

  15 - Obec (pobyt v SR)

  length: 0–60
• representativeSurname string

  Surname of the legal representative, heir, or other representative filing this return on the taxpayer's behalf, if any.

  length: 0–30classification: pii
• representativeGivenName string

  17 - Meno (zástupca)

  length: 0–20classification: pii
• representativeTitleBeforeName string

  18 - Titul pred menom (zástupca)

  length: 0–10
• representativeTitleAfterName string

  18 - Titul za priezviskom (zástupca)

  length: 0–10
• representativeBirthNumberPart1 string

  First part of the representative's Slovak birth number (rodné číslo); if the representative has no birth number, their date of birth in DDMM form.

  length: 0–6classification: sensitive-pii
• representativeBirthNumberPart2 string

  Second part of the representative's Slovak birth number; if no birth number, their birth year in RRRR form.

  length: 0–4classification: sensitive-pii
• representativeStreet string

  20 - Ulica (zástupca)

  length: 0–30
• representativeHouseNumber string

  21 - Číslo (zástupca)

  length: 0–11
• representativePostalCode string

  22 - PSČ (zástupca)

  length: 0–15
• representativeMunicipality string

  23 - Obec (zástupca)

  length: 0–60
• representativeCountry string

  24 - Štát (zástupca)

  length: 0–30
• contactPhoneNumber string

  Contact phone number: the taxpayer's own number if filing personally, otherwise the representative's number, unless otherwise agreed with the taxpayer. Not a mandatory field under § 32 ods. 7 of the Income Tax Act.

  patternlength: 0–13
• contactEmail string

  Contact email address (see contactPhoneNumber). The source form limits the total length to 254 characters, with 1-64 characters required before the '@'.

  patternlength: 0–254
• receivedPensionAtStartOfYear boolean

  Whether the taxpayer was receiving, at the start of the tax year (or was awarded retroactively to the start of the tax year), one of the pensions listed in § 11 ods. 6 of the Income Tax Act.

• totalPensionAmount number

  Total amount of the pension(s) referred to in r.27 received during the tax year, completed only if claiming the reduction of the tax base.

  range: 0–∞
• spouseFullName string

  Surname and given name of the spouse living with the taxpayer in the same household, for the purpose of claiming the non-taxable amount on a spouse under § 11 ods. 3.

  length: 0–400classification: pii
• spouseBirthNumberPart1 string

  29 - Rodné číslo (manželka/manžel), 1. časť

  length: 0–6classification: sensitive-pii
• spouseBirthNumberPart2 string

  29 - Rodné číslo (manželka/manžel), 2. časť

  length: 0–4classification: sensitive-pii
• claimSpouseNonTaxableAmount boolean

  30 - Uplatňujem nezdaniteľnú časť základu dane na manželku (manžela)

• spouseOwnIncomeAmount number

  Spouse's own income for the tax year (gross income less compulsory insurance premiums/contributions the spouse was required to pay on it).

  range: 0–∞
• spouseQualifyingMonthsCount integer

  Number of calendar months in the tax year at the start of which the statutory conditions for claiming the spouse's non-taxable amount were met.

  range: 1–12
• childFullName string

  Surname and given name of a dependent child living with the taxpayer in the same household, for the purpose of the tax bonus (daňový bonus) under § 33. Only one child's data row is printed on the source form; a taxpayer with more than one qualifying child records the additional children in Section IX (additionalChildrenNoted).

  length: 0–400classification: pii
• childBirthNumberPart1 string

  31 - Rodné číslo (dieťa), 1. časť

  length: 0–6classification: sensitive-pii
• childBirthNumberPart2 string

  31 - Rodné číslo (dieťa), 2. časť

  length: 0–4classification: sensitive-pii
• childBonusFullYear boolean

  Whether the tax bonus is claimed for all 12 months of the tax year (the source form's dedicated "1-12" checkbox, mutually exclusive with checking individual months in childBonusMonths).

• childBonusMonths string

  Comma-separated list of individual calendar months (1-12) for which the tax bonus is claimed, used only when not claiming the full year (see childBonusFullYear). The source presents this as 12 separate month checkboxes; modeled as a comma-separated list — multi-select-as-string treatment, pending GSP-0009 (repeating/multi-select gap) — following the precedent already established for several other schemas in this registry (e.g. fr/france-visas/schengen-visa-application's means-of-support fields).

  pattern
• additionalChildrenNoted boolean

  Checked when the taxpayer has more than one qualifying dependent child and records the additional children's data in Section IX (free-text special-records section) rather than on the single printed child row.

• applySecondEligiblePersonProcedure boolean

  Whether the taxpayer applies the procedure under § 33 ods. 8 (increasing their own tax base by a second eligible person's tax base, for the purpose of computing entitlement to the tax bonus) rather than each eligible person claiming it separately.

• secondEligiblePersonFullName string

  Surname and given name of the second person eligible to claim the tax bonus on the same child(ren) named in r.31, sharing custody/care of the household.

  length: 0–400classification: pii
• secondEligiblePersonBirthNumberPart1 string

  32 - Rodné číslo (druhá oprávnená osoba), 1. časť

  length: 0–6classification: sensitive-pii
• secondEligiblePersonBirthNumberPart2 string

  32 - Rodné číslo (druhá oprávnená osoba), 2. časť

  length: 0–4classification: sensitive-pii
• secondEligiblePersonBonusFullYear boolean

  32 - Mesiace 1-12 (druhá oprávnená osoba)

• secondEligiblePersonBonusMonths string

  Comma-separated list of individual calendar months (1-12) at the start of which the second eligible person met the conditions for the tax bonus. Multi-select-as-string treatment, pending GSP-0009 (see childBonusMonths).

  pattern
• secondPersonFiledReturnInSlovakia boolean

  Whether the second eligible person named in r.32 themselves filed a tax return in Slovakia reporting a tax base for computing the tax bonus.

• secondPersonAnnualSettlementCopyAttached boolean

  Checked when a copy of the second eligible person's annual payroll-tax-advance settlement (ročné zúčtovanie) is attached, as evidence of their tax base, because they did not file their own tax return.

• secondPersonTaxBaseDocumentCopyAttached boolean

  Checked when a copy of a document proving the second eligible person's tax base from employment income is attached, for a person who had neither an annual settlement performed nor a duty to file a return.

• secondEligiblePersonTaxBaseAmount number

  Tax base (or aggregate tax base) of the second eligible person named in r.32, from employment income and/or self-employment/other independent gainful activity, for the purpose of claiming the tax bonus under § 33 ods. 8.

  range: 0–∞
• claimMortgageInterestBonus boolean

  Whether the taxpayer claims the tax bonus on interest paid on a home-loan (§ 33a of the Income Tax Act).

• mortgageInterestPaidAmount number

  Amount of home-loan interest paid during the tax year, per the bank's own confirmation issued under § 26a of Act No. 90/2016 Coll. on housing loans, a copy of which is an annexe to the return. Required alongside claimMortgageInterestBonus. The source's input widget for this line shares a generic 400-character textbox component also used for combined name fields elsewhere on the form; it is modeled here as a numeric amount per the footnote's own description of what r.33 records.

• mortgageInterestQualifyingMonthsCount integer

  Number of calendar months in the tax year for which the taxpayer is entitled to the mortgage-interest tax bonus.

  range: 1–12
• mortgageInterestAccrualStartDate date

  Date interest began accruing on the home loan. Must fall within 1 February 2020 - 31 December 2025 per the source's own validation note.

• mortgageLoanAgreementDate date

  Date the home-loan agreement was concluded. Must fall within 1 January 2018 - 31 December 2025 per the source's own validation note.

• totalEmploymentIncome number required

  Total employment income from all employers during the tax year. A non-resident reports only Slovak-source income; a resident reports worldwide income.

  range: 0–∞
• incomeFromNonEmploymentWorkAgreements number

  Of the total on r.34, the portion arising from agreements for work performed outside an employment relationship (dohody). Must not exceed totalEmploymentIncome.

  range: 0–∞
• totalMandatoryInsuranceContributions number

  Total compulsory social/health insurance premiums and contributions paid on the employment income in r.34.

  range: 0–∞
• socialInsuranceContributions number

  Of the total on r.36, the portion for social insurance (security) contributions. Must not exceed totalMandatoryInsuranceContributions.

  range: 0–∞
• healthInsuranceContributions number

  Of the total on r.36, the portion for health insurance contributions. Must not exceed totalMandatoryInsuranceContributions.

  range: 0–∞
• taxBaseFromEmploymentIncome number

  Tax base from employment income: r.39 = Max(0; r.34 - r.36). The tax base cannot be negative.

  range: 0–∞
• nonTaxableAmountSelf number

  Non-taxable part of the tax base on the taxpayer, computed per § 11 ods. 2, using the source's own worked reference table at the end of the guidance notes.

  range: 0–∞
• nonTaxableAmountSpouse number

  Non-taxable part of the tax base claimed on a spouse under § 11 ods. 3, requiring spouseFullName/claimSpouseNonTaxableAmount to be completed.

  range: 0–∞
• supplementaryPensionContributionsDeduction number

  Non-taxable part of the tax base for verifiably paid contributions to a pan-European personal pension product and supplementary pension savings, up to an aggregate EUR 180 (§ 11 ods. 8).

  range: 0–180
• totalTaxBaseReduction number

  Sum of r.40 + r.41 + r.42, capped at the tax base in r.39.

  range: 0–∞
• reducedTaxBase number

  Tax base from r.39 reduced by r.43 and increased by any contribution add-back under § 11 ods. 11 and § 52zza ods. 2.

• taxAmountUnderSection15 number

  Income tax computed on the tax base in r.44: 19% up to EUR 48,441.43, and 19% on the first EUR 48,441.43 plus 25% on the excess above that threshold (r.45 = 48441.43*0.19 + (r.44-48441.43)*0.25 when r.44 exceeds the threshold). Zero if the taxpayer claims the employee bonus (r.46).

  range: 0–∞
• employeeBonus number

  Employee bonus (zamestnanecká prémia) under § 32a, available to certain low-income employees in place of the ordinary tax computation.

  range: 0–∞
• incorrectlyPaidEmployeeBonusAmount number

  Amount of employee bonus incorrectly paid out by the employer or the tax administrator.

  range: 0–∞
• totalExemptForeignIncome number

  Total income (tax bases) exempted from Slovak taxation under a double-taxation treaty's exemption method, capped at r.39.

  range: 0–∞
• taxBaseAfterExemption number

  Tax base from r.44 reduced by the exempted income in r.48; zero if the result would be negative.

  range: 0–∞
• taxAfterExemption number

  Tax under § 15 computed on the tax base in r.49 after the foreign-income exemption. The 25% bracket threshold is EUR 48,441.43.

• totalForeignSourceIncome number

  Total foreign-source income (tax bases) for which a foreign tax credit is claimed (credit method), capped at r.39.

  range: 0–∞
• foreignTaxPaid number

  Foreign tax actually paid on the income in r.51.

  range: 0–∞
• creditPercentageCalculation number

  Credit percentage: [(r.39 - r.48) or r.39] x 100, used to compute the creditable foreign tax.

• creditableForeignTaxAmountBeforeCap number

  Amount of foreign tax that may be credited before the r.52 cap is applied: [(r.50 or r.45) x r.53] / 100.

• recognizedForeignTaxCredit number

  Foreign tax credit recognized: r.54 capped at r.52 (r.55 = Max(0, Min(r.54, r.52))).

  range: 0–∞
• taxLiability number

  Final tax liability: r.45 or r.50, further reduced by the recognized foreign tax credit r.55 where applicable. Reported as zero in several statutorily defined low-liability/low-income cases per the source's own footnote 10.

• increasedTaxBaseForChildBonus number

  Tax base increased for the purpose of computing the tax bonus under § 33 ods. 8: r.32a / 12 x number of checked months in r.32, plus r.39. Completed only when the taxpayer applies the § 33 ods. 8 procedure.

  range: 0–∞
• childBonusEntitlement number

  Entitlement to the statutory tax bonus for the dependent child(ren) named in r.31/Section IX: EUR 100/month for a child under 15, EUR 50/month for a child 15 up to and including 18.

  range: 0–∞
• taxAfterChildBonus number

  Tax liability (r.56) reduced by the tax bonus (r.57); zero if r.57 exceeds r.56.

• childBonusPaidByEmployer number

  59 - Suma daňového bonusu priznaného a vyplateného zamestnávateľom, EUR

  range: 0–∞
• childBonusDifferencePositive number

  max(0, r.57 - r.59).

  range: 0–∞
• childBonusPayableByTaxAuthority number

  max(0, r.60 - r.56). A positive amount here requires completing the payout request in Section XI.

  range: 0–∞
• childBonusOverpaidByEmployer number

  max(0, r.59 - r.57).

  range: 0–∞
• mortgageInterestBonusEntitlement number

  Entitlement to the mortgage-interest tax bonus under § 33a: 50% of interest paid, capped at EUR 400/year for loan agreements concluded by 31 December 2023 or EUR 1,200/year for agreements concluded after that date.

  range: 0–∞
• taxAfterMortgageInterestBonus number

  r.58 - r.63.

• mortgageInterestBonusPaidByEmployer number

  Completed only in a return filed after an annual settlement (ročné zúčtovanie).

  range: 0–∞
• mortgageInterestBonusDifferencePositive number

  max(0, r.63 - r.65).

  range: 0–∞
• mortgageInterestBonusPayableByTaxAuthority number

  max(0, r.66 - r.58). A positive amount here requires completing the payout request in Section XI.

  range: 0–∞
• advancesPaidUnderSection34 number

  68 - Úhrn preddavkov zaplatených podľa § 34 zákona, EUR

  range: 0–∞
• advancesWithheldUnderSection35 number

  Advances withheld under § 35, excluding advances under § 35 ods. 10 and 11.

  range: 0–∞
• advancesPaidUnderSection35Para10And11 number

  70 - Úhrn preddavkov zaplatených podľa § 35 ods. 10 a 11 zákona, EUR

  range: 0–∞
• taxPayable number

  Tax payable: r.56 - r.57 + r.59 + r.61 - r.63 + r.65 + r.67 - r.68 - r.69 - r.70 + r.47, when positive. Not payable if EUR 5 or less.

  range: 0–∞
• taxOverpayment number

  Tax overpayment: the negative of the same formula as taxPayable, expressed as a positive overpayment amount.

  range: 0–∞
• priorReturnTaxAmount number

  Tax liability (r.56) from the return being corrected, or the corresponding line of a prior Type B return or annual settlement.

  range: 0–∞
• taxIncreaseOrDecrease number

  r.56 - r.73, positive or negative.

• priorReturnTaxPayableOrOverpayment number

  r.71 or r.72 from the return being corrected (or the corresponding line of a prior Type B return or annual settlement).

• adjustedTaxPayableOrOverpayment number

  (r.71 or r.72) - r.75, adjusted for any tax-share donation (2%/3%) difference exceeding zero.

• priorReturnChildBonusPayable number

  77 - Suma daňového bonusu na poukázanie správcom dane z predchádzajúceho daňového priznania, EUR

  range: 0–∞
• childBonusPayableDifference number

  r.61 - r.77, positive (payable by the tax administrator) or negative (repayable to the tax administrator).

• priorReturnMortgageInterestBonusPayable number

  79 - Suma daňového bonusu na zaplatené úroky na poukázanie z predchádzajúceho daňového priznania, EUR

  range: 0–∞
• mortgageInterestBonusPayableDifference number

  r.67 - r.79, positive or negative.

• doesNotApplyTaxShareProcedure boolean

  Checked when the taxpayer does not designate any portion of paid tax to a recipient organization under § 50; when checked, r.81/r.82 are not completed.

• recipientOrganizationId string

  Company/organization identification number (IČO, 8 or 12 digits) of the designated recipient of the tax-share donation. The recipient must appear on the Notarial Chamber's own list of eligible recipients for the relevant year.

  length: 0–12
• recipientOrganizationName string

  Business name of the designated recipient organization named in r.81.

  length: 0–74
• meetsVolunteering3PercentCondition boolean

  Checked when the taxpayer performed at least 40 hours of volunteer activity during the tax year (Act No. 406/2011 Coll.), raising the eligible donation share from 2% to 3% of tax paid; a written confirmation of the volunteer activity must be attached.

• taxShareDonationAmount number

  Amount of tax share (2%, or 3% if meetsVolunteering3PercentCondition) designated to the recipient in r.81, minimum EUR 3.

  range: 3–∞
• consentToShareDataWithRecipient boolean

  Consent to send the taxpayer's name, surname, and permanent residence to the recipient designated in r.81, per § 50 ods. 8.

• doesNotApplyParentProcedure boolean

  Checked when the taxpayer does not designate a share of paid tax to a parent (or parents) under § 50aa.

• parentABirthNumberPart1 string

  83 - Rodné číslo (rodič A), 1. časť

  length: 0–6classification: sensitive-pii
• parentABirthNumberPart2 string

  83 - Rodné číslo (rodič A), 2. časť

  length: 0–4classification: sensitive-pii
• parentASurname string

  83 - Priezvisko (rodič A)

  length: 0–30classification: pii
• parentAGivenName string

  83 - Meno (rodič A)

  length: 0–20classification: pii
• parentBBirthNumberPart1 string

  83 - Rodné číslo (rodič B), 1. časť

  length: 0–6classification: sensitive-pii
• parentBBirthNumberPart2 string

  83 - Rodné číslo (rodič B), 2. časť

  length: 0–4classification: sensitive-pii
• parentBSurname string

  83 - Priezvisko (rodič B)

  length: 0–30classification: pii
• parentBGivenName string

  83 - Meno (rodič B)

  length: 0–20classification: pii
• inSubstituteParentalCare boolean

  Checked when the taxpayer designates their tax share to a person into whose substitute parental care they were placed by a competent authority's decision, a copy of which is attached.

• hasSpecialNotes boolean

  Checked when the taxpayer records any special notes in Section IX (e.g. additional dependent children beyond the single printed row, or foreign-source employment income detail).

• foreignEmploymentIncomeCountryCode string

  Numeric country/territory code (per Decree of the Statistical Office of the Slovak Republic No. 112/2012 Z.z., as amended by No. 108/2014 Z.z.) of the state where employment income within r.34 was earned, for a resident with unlimited tax liability. The source presents this as a dropdown of about 250 countries/territories; not enumerated here as a validation.enum given its length — modeled as a free-text numeric code, a disclosed scope decision.

  pattern
• foreignEmploymentIncomeAmount number

  Príjmy (zo zdrojov v zahraničí), EUR

  range: 0–∞
• foreignEmploymentExpenses number

  Compulsory insurance premiums/contributions payable by the employee, verifiably paid in Slovakia and abroad.

  range: 0–∞
• foreignEmploymentExpensesAbroad number

  Of the expenses above, the portion of compulsory insurance premiums/contributions verifiably paid abroad.

  range: 0–∞
• specialNotesText string

  Free-text area for any special records the taxpayer needs to disclose (e.g. additional dependent children per r.31a, or a foreign bank account's own routing details when not in IBAN format, per Section XI's own instruction).

• taxResidenceCountry string

  State of tax residence, completed when the taxpayer has limited tax liability in Slovakia (isNonResident) — and left blank for a resident.

  length: 0–37
• totalTaxableIncomeWorldwide number

  Aggregate of all taxable income from Slovak and foreign sources, completed by a resident applying § 33 ods. 9, a non-resident applying § 11 ods. 7/§ 33 ods. 9/§ 33a ods. 10/§ 46a, or a taxpayer who is a second eligible person for § 33 ods. 8 purposes. Includes income taxed by withholding.

  range: 0–∞
• totalTaxableIncomeSlovakSource number

  Of the total in r.85, the portion from Slovak sources. Must not exceed totalTaxableIncomeWorldwide.

  range: 0–∞
• attachmentCount integer

  Total number of all annexes/attachments accompanying this tax return.

  range: 0–∞
• declarationDate date required

  Date of the taxpayer's declaration that all information in the return is correct and complete.

• requestChildBonusPayout boolean

  Request payout of the tax bonus (r.61) or its positive difference (r.78) by the tax authority.

• requestEmployeeBonusPayout boolean

  Request payout of the employee bonus under § 32a (r.46) by the tax authority.

• requestMortgageInterestBonusPayout boolean

  Request payout of the mortgage-interest tax bonus (r.67) or its positive difference (r.80) by the tax authority.

• requestOverpaymentRefund boolean

  Request refund of the tax overpayment (r.72, or the negative difference in r.76) under § 79 of the Tax Administration Act.

• payoutMethod enum

  How a requested payout is to be made: by postal money order (up to and including EUR 15,000), to the taxpayer's own account, or to a foreign account the taxpayer is not the holder of. Exactly one of these three source radio options may be selected.

  enum: postal-money-order | own-account | foreign-account-not-own
• payoutIban string

  IBAN for the payout, required when payoutMethod is own-account or foreign-account-not-own. Format: 2-letter country code, 2-digit check digits, up to 30 alphanumeric characters.

  patternlength: 0–34classification: financial
• payoutRequestDate date

  Date of this payout/refund request.