Whether you’re a European or non-European company, establishing certain activities in Slovakia may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Slovakia.
If you deal with companies in Slovakia, you may be able to claim a VAT refund. Slovak
Here you can find the specifics of VAT regulations in Slovakia, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Slovakia||1993|
|Nom de la TVA in Slovakia||Daň z pridanej hodnoty (DPH)|
|VAT ID format in Slovakia||SK9999999999|
|Territories with special status in Slovakia||n/a|
VAT rates in Slovakia
|Standard VAT rate||20 %|
|Reduced VAT rate (1)||10 %|
|Reduced VAT rate (2)||n/a|
|Super reduced VAT rate||n/a|
|VAT parking rate||n/a|
|Zero VAT rate||no|
Thresholds triggering VAT reporting obligations in Slovakia
|Intrastat threshold at introduction||EUR 1 000 000 (EUR 200 000 in the food industry)|
|Intrastat threshold on dispatch||EUR 1 000 000 (EUR 400 000 in the food industry)|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Slovakia
|Intrastat return||monthly depending on threshold|
|EC Sales List (ESL) return||monthly according to threshold/conditions, quarterly depending on threshold/conditions|
|VAT returns||monthly depending on threshold, quarterly depending on threshold/for certain services|
VAT-related penalties in Slovakia
|Failure to file a VAT return||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.|
|Late payment of VAT||Application 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/DEB||A 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 Slovakia||Tax authorities|
|Ministry of Finance in Slovakia||Ministry of Finance|
|Check a VAT number in Slovakia||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
Les taux de TVA actuellement en vigueur in Slovakia sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Slovakia:
In Slovakia , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
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. To check if your activities require VAT identification in Slovakia, use our VAT simulator or contact us.
VAT Slovak is named Daň z pridanej hodnoty (DPH)and the VAT numbers in Slovakia have the following structure: SK9999999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Slovakiayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Slovakia must complete and submit VAT returns in Slovakia detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Slovak authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Slovakia can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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