Slovak

VAT - Rates & Registration

Note: In
Slovakia / Slovak Republic
VAT is the same as Sales Tax

If a company not established in Slovakia is providing ‘taxable supplies’ of goods or services in Slovakia, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Slovakia assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Slovakia. Some of the most common examples are:

  • Importing goods into Slovakia from outside the European Union
  • Buying and selling goods in Slovakia
  • Selling goods from Slovakia which are delivered to customers outside of Slovakia (business or private customers)
  • Acquiring goods in Slovakia from another EU country (Intra-community acquisitions)
  • Holding inventory in Slovakia for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Slovakia where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Slovakia, you should contact us immediately for a complimentary consultation.

Slovak

VAT Rates, Formats & Thresholds

Note:  Please use a tablet device or larger to view the EU VAT Rate table

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

20%

(Standard)

10%

(Reduced)

SK1234567890

€ 35,000

€ 200,000

(Arrivals)

€ 400,000

(Dispatches)

Additional Slovak Republic VAT Information