Slovakia operates a value-added tax (VAT) system known locally as Daň z pridanej hodnoty (DPH). Slovakia has been a member of the European Union (EU) since 2004, and its VAT framework is aligned with the principles of the EU VAT Directive.
Slovak VAT is governed primarily by the Value Added Tax Act (Act No. 222/2004 Coll. on Value Added Tax) and related regulations. VAT is administered by the Financial Administration of the Slovak Republic (Finančná správa). The Financial Administration is responsible for issuing guidance, processing VAT registrations and returns, overseeing compliance obligations, and enforcing VAT rules in Slovakia.
Businesses carrying out taxable activities in Slovakia — whether resident or nonresident — must comply with Slovak VAT obligations. This includes VAT registration where required, applying the correct VAT rates, issuing VAT-compliant invoices, maintaining appropriate accounting records, and filing periodic VAT returns in accordance with Slovak and EU VAT rules.
