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2024 Guide – VAT in Slovakia

Appoint a fiscal representative in Slovakia and make sure to be 100% VAT compliant

If you deal with companiesin Slovakia, you may be able to claim a VAT refund.Slovak
Whether you’re a European or non-European company, establishing certain activities in Slovakia may mean you need to register for VAT. You will need to appoint a tax representative to fulfil your VAT reporting obligations in Slovakia.
We have put together for you the specific information on the VAT regulations in Slovakia.

Basic information

EU membership
ISO codeSK
VAT introduced in Slovakia1993 – 1995
VAT name in SlovakiaDaň z pridanej hodnoty (DPH)
VAT ID format in SlovakiaSK9999999999
Territories with special status in Slovakian/a

VAT rates in Slovakia

Standard VAT rate23 %
Reduced VAT rate (1)19%
Reduced VAT rate (2)5%
Super reduced VAT raten/a
VAT parking raten/a
Zero VAT rateoui

Thresholds triggering VAT reporting obligations in Slovakia

Intrastat threshold at introductionEUR 1 000 000 (EUR 200 000 in the food industry)
Intrastat threshold on dispatchEUR 1 000 000 (EUR 400 000 in the food industry)
Distance selling thresholdAs of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Slovakia

Intrastat return
EC Sales List (ESL) return
VAT returnsmonthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currencyEUR

VAT-related penalties in Slovakia

Failure to file a VAT returnMinimum 30 euros per late filing. Maximum 16,000 euros per late filing. If the declaration is not filed after a reminder, the maximum penalty is increased to 32,000 euros..
Late payment of VATApplication of 4 times the late payment interest rate of the European Central Bank or a minimum of 15% of the VAT due.
Failure to report ESL/DEBA fine of at least 30 euros and up to 16,000 euros per late filed ESL declaration. If the declaration is not filed after a reminder, the maximum penalty is increased to 32,000 euros.

Useful links on VAT in Slovakia

Tax Administration in SlovakiaTax authorities
Ministry of Finance in SlovakiaMinistry of Finance
Check a VAT number in SlovakiaCheck a VAT number
EU VAT GuideEU VAT Guide
 
Need VAT assistance in Slovakia? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Slovakia subject to Slovak VAT, may be required to appoint a tax representative. Established in Slovakia, the fiscal representative will fulfill the company’s VAT obligations to the Slovak tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Slovakia to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Slovakia.
Intra-Community and Slovak VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Slovakia, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Slovakia, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Slovakia? Contact us now.

Slovakia has been independent since 1st January 1993 and has been a member of the European Union since 2004 and the Eurozone since 2009.

The service industry employs about 73% of the workforce in Slovakia, especially in trade and real estate, and increasingly in tourism. The secondary industry is electronics and engineering.
Slovakia is the fifth most open economy in the world, with almost 89% of its exports and 72% of its imports within the European Union.

The VAT regulations in Slovakia are defined by Act No. 222/2004 Coll. on value-added tax and the EU directives on Intra-Community VAT.
Any foreign person carrying out economic activity abroad without having a registered office, place of business or establishment in the Slovak Republic must to apply for VAT registration prior carrying out any activity in the Slovak republic that is subject to VAT. It is therefore in the interest of these operators to appoint a fiscal representative in Slovakia.

The VAT rates currently in force in Slovakia are as follows:

  • Standard VAT rate: 23 %
  • Reduced VAT rate (1): 19%
  • Reduced VAT rate (2): 5%
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate oui

Need a tax representative in Slovakia? Contact us now.

Do you need a VAT fiscal representative in Slovakia? Certain operations may require VAT registration and the filing of VAT returns in Slovakia:

To check whether your activities give rise to VAT obligations in Slovakia, use our VAT simulator .

Need a VAT tax representative in Slovakia? Contact us now.

When do e-sellers need to register for a VAT number in Slovakia?

In Slovakia , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Slovakia via the One Stop Shop.
  • or when they hold a stock of goods in Slovakia and must report the stock supply transactions.

What are the VAT obligations for e-traders in Slovakia ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Slovakia: standard rate (23 %), reduced rates 1 and 2 (19% and 5%).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Slovakia.

Find out more:

Need a VAT tax representative in Slovakia? Contact us now.

Why identify yourself to VAT in Slovakia?

You may need a VAT number in Slovakia to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Slovak VAT is named Daň z pridanej hodnoty (DPH)and the VAT numbers in Slovakia have the following structure: SK9999999999.

How do I get a VAT number in Slovakia?

The administrations in charge of VAT in Slovakia are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Slovakia, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Slovakia, use our VAT simulator or contact us.

Companies with a VAT number in Slovakiamust complete and file dVAT decl arations in Slovakia detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Slovak authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Slovakia:

  • Penalties for failure to file a VAT return in Slovakia: Minimum 30 euros per late filing. Maximum 16,000 euros per late filing. If the declaration is not filed after a reminder, the maximum penalty is increased to 32,000 euros..
  • Penalties for late payment of VAT in Slovakia: Application of 4 times the late payment interest rate of the European Central Bank or a minimum of 15% of the VAT due.

Need VAT assistance in Slovakia? Contact us now.

In addition to VAT returns, companies may be required to provide the Slovak authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Slovak authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    – Intrastat threshold at introduction in Slovakia (EUR 1 000 000 (EUR 200 000 in the food industry) excl.VAT per annum)
    – Intrastat threshold on dispatch in Slovakia (EUR 1 000 000 (EUR 400 000 in the food industry) excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Slovak authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Slovakia are for tax purposes.
    Failure to comply with the deadlines imposed by the Slovak authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Slovakia can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Slovakia, or is obliged to register for VAT in Slovakia. In this case, it must apply for a VAT refund via the periodic VAT return filed in Slovakia, according to a periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Slovakia and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Slovakia. In this case, they must use the services of a fiscal representative to carry out what is required by the Slovak authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


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*This information is subject to change without notice.

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