VAT in Slovakia
On January 1, 1993, Slovakia introduced the Value Added Tax. This is principally legislated under Act No. 222/2004 Coll., which is also known as the Value Added Tax Act or the VAT Act. This is governed by the Tax and Customs Authorities of Slovakia.
In May 2004, Slovak Republic officially embraced the EU VAT Directive 2006/112/EC which harmonizes the VAT system applied in Slovakia to the rest of the EU Member States. As a member state of the European Union, any changes to the EU VAT Directive can directly affect and override the existing law under the Slovak VAT Act.
Everything related to VAT in Slovakia is included in our comprehensive guide below.
Selling in Slovakia?
Slovakia – Scope of Taxation
For VAT purposes, a supply of goods would be defined as the transfer of the right to dispose of the goods as the owner of the tangible property. Other supplies that don’t fit the definition given would be treated as a supply of services.
VAT is imposed on the following transactions in Slovakia:
- When a taxable person “acting as such” makes a supply of goods for consideration within the territory of Slovakia.
- When a taxable person “acting as such” provides services for consideration within the territory of Slovakia.
- On purchase of goods from another EU Member State (also known as Intra-Community Acquisition) for consideration within Slovakia’s borders.
- On the import of goods into Slovakia.
- On supply of goods or services for private use, for the private use of staff, or for any purpose other than that of taxpayer’s business.
Taxable persons include:
A taxable person in Slovakia or locally known as “zdanitelna osoba” is defined by the Slovak VAT Act as an independent entity, which can be a person or legal entity, that carries out economic activity.
Slovakia – General VAT information
| National Legislation | Ministry of Finance of the Slovak Republic |
| VAT in local languages | Daň z pridanej hodnoty (DPH) |
| VAT number format | 13 characters [SK + 10 digits] |
| SK0123456789 | |
| VAT rates | Standard 20%; Reduced 10% |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly or Quarterly |
| Thresholds
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| Registration | |
| Established | EUR 49,790 |
| Non-established | None |
| Intra-Community acquisitions | EUR 14,000 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| Recovery of VAT by non-established businesses | Yes. Subject to certain conditions. |
| Compliance Returns and Deadlines
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| VAT Return M | 25th of the month following the taxable period |
| VAT Return Q | 25th of the month following the taxable period |
| Control Statement | 25th day of the month following the monthly or quarterly taxable period. |
| European Sales Listing | 25th day of the month following the monthly or quarterly taxable period. |
| Intrastat M | 15th of the following month |
| Annual Return | Not required |
Last Updated: 15/12/2022
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