Slovakia VAT – The Rates & Registration

If your company is not established in Slovakia and is providing ‘taxable supplies’ of goods or services in Slovakia, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Slovakia evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Slovakia that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Slovakia from outside the EU;
  • Goods being bought or sold in Slovakia;
  • Selling goods from Slovakia that are delivered to customers out with Slovakia (this applies to business or private customers);
  • Obtaining goods in Slovakia from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Slovakia for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Slovakia, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Slovakia, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
20% (Standard)
10% (Reduced)
SK1234567890 € 35,000 € 200,000 (Arrivals)
€ 400,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Slovakia

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’

Additional reporting requirements
Recapitulative Statement - All businesses registered for VAT in Slovakia, irrespective of their place of establishment, must submit a local listing (this is called a ‘Recapitulative Statement’). A recapitulative statement details all transactions made which are not included in a EC Sales List or an Intrastat declaration, namely local sales and purchases completed in a given tax period. The regularity of the statement will be the same as the VAT return frequency and will be due on the same day.

‘Extended Reverse Charge’
Services and a certain type of goods provided by a non-established business to VAT registered customer in Slovakia, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Slovakia.

‘Fiscal Representation’
Appointing a tax representative is not permitted in the Slovak Republic.