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INTERNATIONAL VAT GUIDE

Last Updated: December 6, 2024

VAT Guide for Businesses with Customers in Slovakia

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.

Overview

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.

Currency

Euro (€)

VAT Number Format

SK followed by 10 digits (e.g., SK1234567890)

Fiscal Representation

Yes, required for non-EU businesses conducting VAT-related activities.

Voluntary Registration

Yes, available for businesses below the threshold.

VAT Rates in Slovakia

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

VAT Registration in Slovakia

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

VAT Filing and Payment Deadlines

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

Digital Services VAT Information

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

Note:

Slovakia applies VAT on digital services based on the consumer’s location, utilizing the OSS system for cross-border services within the EU.

Digital Services in Scope

  • Website supply, web-hosting, and maintenance
  • Supply of software and updates
  • Streaming or downloading of music, films and games

Exemption

Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.

E-invoicing Requirements

Slovakia requires e-invoicing for B2G (business-to-government) transactions, and invoices must comply with the EU standard.

Digital Reporting Requirements

Slovakia mandates digital reporting of VAT-related transactions, with submissions made through the electronic portal provided by the Slovak tax authorities.

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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.

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