Slovakia first implemented the Value Added Tax (VAT) on January 1, 1993, primarily legislated by Act No. 222/2004 Coll., also known as the VAT Act. The Tax and Customs Authorities of Slovakia oversee its administration.
In May 2004, the Slovak Republic officially adopted the EU VAT Directive 2006/112/EC, aligning Slovakia’s VAT system with those of the other EU Member States. As an EU member, Slovakia is subject to any alterations in the EU VAT Directive, which can directly impact and potentially supersede the existing legislation under the Slovak VAT Act.
Everything related to VAT in Slovakia is included in our comprehensive guide below.
In Slovakia, VAT applies to all goods and services supplied by a taxable individual or business during the course of their business activities. Additionally, VAT is also levied on the acquisition of goods within Slovakia from other EU member states and on the importation of goods into Slovakia.
|Ministry of Finance of the Slovak Republic
|VAT in local language
|Daň z pridanej hodnoty (DPH)
|VAT number format
|SK + 10 characters
|Standard 20%; Reduced 10%;
|Zero-rated (0%) and exempt
|EUR 49, 790
|Intra-EU Distance sales and electronically supplied services to consumers (OSS)
|Allowed- but not mandatory
|Available – but for residents only
|EUR 400, 000
|EUR 200, 000
|Recovery of VAT by non-established businesses
|Compliance Returns and Deadlines
|25th of the month following the taxable period
|Monthly and Quarterly
|European Sales Listing
|25th day of the month following the monthly or quarterly taxable period.
|15th of the following month
|Electronic invoices is typically not compulsory, as stated in Section 71 of the VAT Act. However, Act 215/2019, which was issued on June 18, 2019, mandates public entities to accept and handle electronic invoices for B2G transactions that exceed a value of 5,000 euros.
Last Updated: 13/11/2023
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