Slovak Republic — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Slovak Republic's general VAT rate is 20%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (www.finance.gov.sk) in Bratislava.
Visitors to Slovak Republic can qualify for a VAT refund on all purchases made for export - learn more about Slovak Republic VAT refunds here.
Slovakia has a 10% reduced VAT rate on medical and pharmaceuticals as well as printed materials. A 6% VAT rate on foodstuffs was withdrawn in 2011.
Slovak Republic is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Slovak Republic's consumption tax is called the Value-added tax (VAT), locally known as Daň z pridanej hodnoty (DPH), which was introduced in January 1993.
Slovak Republic VAT rates for 2018
- Zero-rated and exempt
Slovak Republic VAT number format
Businesses in Slovak Republic that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is SK0123456789.
Slovak Republic VAT return periods
Businesses in Slovak Republic that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Bratislava. Slovak Republic's VAT return periods are:
(Quarterly period may be requested by some taxpayers with turnover below EUR100,000)
Slovak Republic Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Slovak Republic are required to start collecting and remitting tax.
- For non-established persons, registration required before taxable activity commences. For established persons, turnover of EUR49,790 in a maximum period of 12 consecutive calendar months.
- EUR14,000 in a calendar year
- Distance sales
- EUR35,000 in a calendar year
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Slovak Republic, taxation of a non-established business is: Yes, if VAT is paid on local sales, or if export supplies or intra-Community supplies are performed; otherwise follow Council Directive 2008/9/EC for VAT refund procedure
Slovak Republic VAT Refunds
Slovak Republic has a VAT refund program that allows tourists and others to receive a refund of any Slovak Republic VAT paid on goods purchased in Slovak Republic that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €175.00 Euros (which would yield a VAT refund of about €35). SalesTaxHandbook has detailed information about Slovak Republic's VAT refund program:Learn More About Slovak Republic VAT Refunds
Slovak Republic Tax Sources & Citations
- EN: Slovak Republic Value Added Tax
- RU: НДС Словакия
- CN: 斯洛伐克 增值税
- Slovak Republic Ministry of Finance (www.finance.gov.sk)
- Ernst & Young global VAT tax study, Slovak Republic (updated 2018)
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