Slovakia VAT profile
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Slovakia VAT Profile
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 5%, 19% |
| EU VAT Number | SK9999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 50,000 Non resident - There is no registration threshold IC Acquisitions - EUR 14,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: Newly registered businesses are required to file on a monthly basis for first 12 months of registrations If annual turnover exceeds EUR 100,000. - Quarterly: If annual turnover for the previous calendar year is less than EUR 100,000 Filing and Payment Deadline - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 1,000,000 Dispatches: EUR 1,000,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies exceeds EUR 50,000. - Quarterly: If the value of intra-community supplies have not exceeded EUR 50,000 in the current quarter or in any of the four previous quarters Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Communication of Data (Recapitulative List) is a declaration requiring details of certain transactions to be reported by all businesses registered in Slovakia Filing Frequency - Monthly - Quarterly Filing Deadline 25th of the month following the reporting period. |
Latest VAT News Slovakia
Latest tax technology news and blog posts
January 2, 2026
The Slovak National Council has approved a major legislative package amending the VAT Act and several related laws. The primary measures are effective from 1st January 2026, although […]
September 19, 2025
Slovakia plans to increase a VAT rate applicable to food with high content of sugar and salt from 19% to 23%. This includes among others, chocolate, biscuits, […]
August 22, 2025
From 1 July 2025, Slovakia has rolled out its first major VAT return update in more than four years. The new DPHv25 form replaces the previous format […]