Slovakian VAT rates and VAT compliance

Slovakian VAT rates

Companies are required to charge the correct VAT rates on their Slovakian transactions, and will be held liable for any errors or omissions.  Whilst the EU sets the framework for the rates, the Slovak Republic still determines the actual rates – although the higher, standard rate must be above 15%.

The current rates are:

Slovakia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation 
0%ZeroIntra-community and international passenger transport

Slovakian VAT compliance

When providing local supplies under a Slovakian VAT number, companies are required to follow local accounting and tax rate rules.  These include:

Following the full information requirements for invoices under the Slovakian VAT Act.

  • Issuing invoicing for goods or services in accordance with the Slovakian time of supply rules
  • Use of electronic invoices, and approvals by customers
  • Maintenance of book, which must be retained for at least ten years
  • Processing of credit notes and other corrections
  • Use of approved foreign currency rates

What is the tax point for Slovakian VAT?

The tax point (time of supply) rules in Slovak Republic determine when the VAT is due.  It is then payable to the tax authorities 15 days after the VAT reporting period end (monthly or quarterly).

For most goods, it is the time of delivery or passage of title.  For services, it is the completion of the service.

Need help with your Slovakian VAT compliance?

Researching Slovakian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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