Slovakia Sales Tax VAT

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The standard V.A.T. rate in Slovakia is 20%. There is also a reduced VAT rate of 10%, mainly for medicines and books.

The Slovak Republic launched its Value Added Tax regime in 1993.  It is known as Daň z pridanej hodnoty (DPH) locally.

Upon succession to the European Union in 2004, the Slovak Republic approved a VAT Act which contains most of the guidance for foreign companies who need to register for VAT and complete local VAT returns. The Ministry of Finance, which administers the VAT regime, issues supporting decrees and orders to give further insight into the Act.

Since its accession into the EU in May 2004, Slovakia has fully integrated the EU VAT Directives (laws) into its own laws.  This covers the processes for Slovakian VAT registrations, compliance, VAT rates, returns and related declarations.

  • The standard V.A.T. rate in Slovakia is 20%. There is also a reduced VAT rate of 10%, mainly for medicines and books.
  • VAT is charged on assets and services consumed in Slovakia as well as on imports into Slovakia.
  • In many cases, exports are not subject to value added tax. Similarly financial and banking services, insurance, educational services and the rental of real estate, other than new properties, are exempt from VAT.
  • The taxpayer, whose turnover exceeds EU 49,790 over a period of last 12 months is obliged to register for VAT with the tax authorities.
  • Foreign entity which offers mail orders in Slovakia is obliged to register with the tax authorities if the total value of goods shipped to Slovakia exceeds the amount of EUR 35,000 in a calendar year.
  • The tax period for VAT is a calendar quarter, if the taxpayer reached the turnover lower than EUR100,000. If the turnover exceeds this amount, the tax period is calendar month.
  • The VAT tax return should be filed and the tax should be paid by the 25th day following the reporting period.

If you wish to apply for Sales Tax in Slovakia, please register in the form below the reasons for needing sales tax VAT in Slovakia or send us an email.