EASYTAX, VAT fiscal representative
Share on print
Share on facebook
Share on linkedin
Share on twitter
Share on email

VAT in Slovakia

VAT Guide for EU countries within Europe in 2022

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 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.

Basic information

EU membership2004
ISO codeSK
VAT introduced in Slovakia1993
Nom de la TVA in SlovakiaDaň z pridanej hodnoty (DPH)
VAT ID format in SlovakiaSK9999999999
Territories with special status in Slovakian/a

VAT rates in Slovakia

Standard VAT rate20 %
Reduced VAT rate (1)10 %
Reduced VAT rate (2)n/a
Super reduced VAT raten/a
VAT parking raten/a
Zero VAT rateno

Thresholds triggering VAT reporting obligations in Slovakia

Intrastat threshold at introduction200 000 EUR
Intrastat threshold on dispatch400 000 EUR
Distance selling thresholdAs of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Slovakia

Intrastat returnmonthly depending on threshold
EC Sales List (ESL) returnmonthly according to threshold/conditions, quarterly depending on threshold/conditions
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
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.

Les taux de TVA actuellement en vigueur in Slovakia sont les suivants:

  • 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 VAT registration and the filing of VAT returns in Slovakia:

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

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 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: 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.

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 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.


*This information is subject to change without notice.

OTHER GUIDES countries

Need help?

VAT simulator

VAT SIMULATOR

Do you need a VAT number and a fiscal representative? in Slovakia.
Find out with just a few clicks.

Expert

Contact
an expert

Are you growing your business
and looking to ensure
your VAT compliance in Slovakiaquickly and easily?

VAT news

in Slovakia

Newsletter

NEWSLETTER

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data