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VAT in Slovakia

VAT Guide for EU countries within Europe

VAT in Slovakia

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 Slovak VAT refund.

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.

Basic information

EU membership 2004
ISO code SK
VAT introduced in Slovakia 1993
VAT name 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 200 000 EUR
Intrastat threshold on dispatch 400 000 EUR
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 declaration monthly depending on threshold
EC Sales List (ESL) declaration monthly according to threshold/conditions, quarterly depending on threshold/conditions
VAT returns monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency EUR

VAT-related penalties in Slovakia

Failure to file a VAT return Penalty of between EUR 30 and EUR 16,000. In the event of failure to file after notification by the authorities, a penalty of between 60 and 32,000 EUR.
Late payment of VAT Interest on arrears equivalent to 4 times the base rate applied by the European Central Bank.
Failure to report ESL/DEB Penalty of between EUR 30 and EUR 16,000. In case of failure to file after notification by the authorities, a penalty of between EUR 60 and EUR 32,000.

Useful links on VAT in Slovakia

Tax Authorities 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
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 exports 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 current VAT rates in Slovakia are as follows:

  • 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

Certain transactions in Europe may require registering for VAT and filingVAT returns in Slovakia:

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

When do e-traders need to register for VAT in Slovakia?

In Slovakia just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the 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 ratesin Slovakia: standard rate (20 %), reduced rates 1 and 2 (10 % and n/a).
  • 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.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

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. 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.

How do I get a VAT number in Slovakia?

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

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:

  • Penalties for failure to file a VAT return in Slovakia: Penalty of between EUR 30 and EUR 16,000. In the event of failure to file after notification by the authorities, a penalty of between 60 and 32,000 EUR.
  • Penalties for late payment of VAT in Slovakia: Interest on arrears equivalent to 4 times the base rate applied by the European Central Bank.

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 introductio n in Slovakia (200 000 EUR HT/an)
    – Intrastat threshold on dispatch in Slovakia (400 000 EUR HT/an).
    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.

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:

  • The company, whether it 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 tax authorities’ electronic portal 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.


*This information is subject to change without notice.

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