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VAT in Slovakia

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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.

Slovakia vat guide

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Slovakia – Scope of Taxation

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.

 

In Slovakia, the Value Added Tax (VAT) is applied to the following transactions:
  • The supply of goods within the territory of Slovakia by a taxable person operating in that capacity, in exchange for consideration.
  • The provision of services within the Slovak territory by a taxable person operating in that capacity, for consideration.
  • The acquisition of goods for consideration within Slovakia from another EU Member State, a transaction also referred to as an Intra-Community Acquisition.
  • The importation of goods into Slovakia.
  • The supply of goods or services for personal use, the private use of staff, or for any purpose other than the taxpayer’s business activities.

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Slovakia –  General VAT information

 

Tax authority Ministry of Finance of the Slovak Republic
VAT in local language Daň z pridanej hodnoty (DPH)
Currency € Euro
VAT number format SK + 10 characters
SK1234567890
VAT rates

 

Standard 20%; Reduced 10%;
Zero-rated (0%) and exempt
Thresholds
Registration  
Established EUR 49, 790
Non-established None
Intra-EU Distance sales and electronically supplied services to consumers (OSS) EUR 10,000
VAT Group Allowed- but not mandatory
Voluntary Registration Available – but for residents only
Intra-EU Dispatches EUR 400, 000
Intra-EU Arrivals EUR 200, 000
Recovery of VAT by non-established businesses Yes
Compliance Returns and Deadlines
VAT Returns 25th of the month following the taxable period
Frequency Monthly and Quarterly
European Sales Listing 25th day of the month following the monthly or quarterly taxable period.
Intrastat 15th of the following month
Electronic Invoicing 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

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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