Slovak VAT rates and VAT compliance

As an EU member state, Slovakia follows EU rules on value-added tax (VAT) compliance. Slovak VAT is administered by the Financial Administration of the Slovak Republic (Finančná správa).

Slovakia applies a standard VAT rate alongside reduced rates and zero-rating for specific goods and services.

Some supplies are exempt from VAT in Slovakia. These commonly include:

• Certain financial and insurance services
• Healthcare and medical services
• Education and vocational training
• Certain cultural and non-profit activities
• Residential rental of immovable property

Exempt supplies do not generate output VAT and generally do not allow recovery of input VAT related to those activities.

A VAT number is required for businesses carrying out taxable activities in Slovakia.

Slovak-established businesses must register for VAT once annual taxable turnover exceeds €50,000 within a calendar year. Below this threshold, registration is not mandatory unless specific taxable transactions trigger compulsory registration.

Non-established (foreign) businesses making taxable supplies in Slovakia must generally register for VAT from the first taxable supply unless the reverse-charge mechanism fully applies.

For cross-border B2C supplies of goods and services within the EU, the EU One-Stop Shop (OSS) threshold of €10,000 applies. Once exceeded, VAT must be charged in the member state of consumption, and the supplier may register locally or elect to use the OSS scheme.

Get more information on VAT registration in Slovakia.

VAT-registered businesses in Slovakia must file periodic VAT returns.

• Monthly: Generally applies to newly registered businesses and taxpayers that do not qualify for quarterly reporting.
• Quarterly: Available to eligible businesses meeting the statutory turnover conditions.

Returns include output VAT on sales and recoverable input VAT on purchases.

In addition to VAT returns, businesses may also be required to submit:

• EC Sales Lists (EU Sales Lists)
• Intrastat declarations (for intra-EU goods movements above thresholds)

All filings are submitted electronically through the Financial Administration’s online portal.

Get more information on VAT returns in Slovakia.

Foreign businesses storing goods in Slovakia must consider VAT registration if those goods are held for sale.

Holding inventory in Slovakia for resale typically triggers VAT registration obligations. Imports from outside the EU may also trigger VAT registration, particularly where the foreign business acts as importer of record.

Slovakia applies the EU call-off stock simplification rules in line with the EU VAT Directive.

VAT is generally payable on the importation of goods into Slovakia.

• Import VAT is due at customs clearance unless a simplification applies.
• VAT-registered businesses may recover import VAT as input VAT if the goods are used for taxable activities.

Foreign businesses supplying digital services (such as telecommunications, broadcasting, and electronically supplied services) to Slovak consumers must charge Slovak VAT once the €10,000 EU-wide B2C threshold is exceeded unless they elect to use the One-Stop Shop (OSS) scheme.

The standard VAT rate of 23% generally applies.

EU-established businesses may reclaim Slovak VAT through the EU VAT refund procedure via their home tax authority, generally by 30 September of the following year.

Non-EU businesses may reclaim Slovak VAT under the 13th Directive VAT refund procedure, subject to reciprocity and documentation requirements.

Some foreign businesses making only reverse-charge supplies may not be required to register locally and may instead rely on simplified recovery mechanisms.

Slovakia applies zero-rating to qualifying exports of goods and certain international services. Zero-rating allows VAT to be charged at 0% while preserving the right to recover related input VAT, provided documentary requirements are met.

Intrastat declarations monitor intra-EU trade in goods. Slovak VAT-registered businesses must submit Intrastat filings if annual thresholds set by the Slovak statistical authorities are exceeded.

• Reporting is typically monthly once thresholds are exceeded.
• Filings include commodity codes, values, quantities, and partner member state details.
• Submissions are made electronically through the designated statistical reporting systems.

Slovakia requires EC Sales Lists for supplies of goods and certain services to VAT-registered customers in other EU member states.

Details typically include:

• Customer VAT identification numbers
• Total value of goods or services supplied
• Transaction type

ESLs must be filed electronically with the Financial Administration, generally on a monthly basis.

Businesses must issue VAT-compliant invoices that include:

• Supplier and customer details
• VAT identification number(s)
• Description of goods or services
• VAT rate(s) and VAT amount

Slovakia does not currently operate a mandatory real-time invoice clearance system or SAF-T reporting regime for VAT purposes.

Time-of-supply rules:

• Goods: VAT generally becomes chargeable when the goods are delivered or when the invoice is issued, whichever occurs first.
• Services: VAT is generally due when the service is supplied or when payment is received, depending on the circumstances.
• Imports: VAT is due at customs clearance.

VAT records must generally be retained for 10 years. VAT returns and payments are generally due by the 25th day of the month following the reporting period.