This guide provides an overview of VAT (Value Added Tax) in Slovakia, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Slovakia or with Slovak customers.
Slovakia’s VAT system is governed by Act No. 222/2004, aligning with the EU VAT Directive. VAT applies to most goods and services within Slovakia, as well as on imports.
Euro (€)
SK followed by 10 digits (e.g., SK1234567890)
Yes, required for non-EU businesses conducting VAT-related activities.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 20% | Standard Rate | Applies to most goods and services |
| 10% | Reduced Rate | Applies to certain essential goods and services |
| 5% | Reduced Rate | Applies to certain essential goods and services |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 49,790 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Slovakia |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 25th day of the following month | 25th day of the following month |
| Quarterly | 25th day of the month following the quarter | 25th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 20% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Slovakia applies VAT on digital services based on the consumer’s location, utilizing the OSS system for cross-border services within the EU.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Slovakia requires e-invoicing for B2G (business-to-government) transactions, and invoices must comply with the EU standard.
Slovakia mandates digital reporting of VAT-related transactions, with submissions made through the electronic portal provided by the Slovak tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Slovak VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | Priyap.des@gmail.com | India | 83 % |
| 2 | BaasJean | South Africa | 83 % |
| 3 | ChilliConCon | South Africa | 67 % |
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| 10 | 0 % |
