Slovakia VAT Rates 2026

Slovakia VAT Rates at a Glance

What is VAT Called in Slovakia?

In Slovakia, value added tax is officially known as Daň z pridanej hodnoty (DPH). It is administered by the Finančná správa Slovenskej republiky (Slovak Financial Administration).

Like all EU member states, Slovakia operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Finančná správa Slovenskej republiky is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Slovakia (10%)

Slovakia applies a reduced VAT rate of 10% to the following categories of goods and services (subject to the specific conditions of Slovakia VAT law):

• ✓Food and non-alcoholic beverages
• ✓Pharmaceutical products
• ✓Books and educational materials
• ✓Hotel accommodation
• ✓Restaurant meals
• ✓Passenger transport
• ✓Certain medical devices

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Slovakia VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Slovakia

Once registered, businesses are issued a Slovakia VAT number (SK + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Slovakia VAT with no registration threshold — the first taxable supply in Slovakia triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Slovakia

VAT returns in Slovakia must be submitted electronically via the Finančná správa Slovenskej republiky portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Slovakia requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Slovakia

To be valid for VAT recovery purposes, Slovakia VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Slovak DIČ/VAT number (SK + 10 digits)
2. 2Customer name, address and VAT number
3. 3Date of issue and date of supply
4. 4Sequential invoice number
5. 5Description of goods/services
6. 6Net amount, DPH rate, DPH amount
7. 7Total gross amount

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Slovakia's national rules on simplified invoicing.

Reverse Charge Mechanism in Slovakia

Slovakia applies reverse charge to B2B services from abroad, construction services, supplies of scrap metal, grain and industrial crops, emission allowances, and mobile phones above threshold.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Slovakia VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Slovakia

Slovak businesses register for EU OSS via the Financial Administration's online portal. Slovakia's manufacturing and automotive export sectors create cross-border VAT obligations well-served by the OSS framework.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Slovakia (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Slovakia VAT due on your OSS return is paid in your registration country and forwarded to Slovakia's Finančná správa Slovenskej republiky.

Slovakia VAT: Background & History

Slovakia was created on 1 January 1993 when Czechoslovakia peacefully split into the Czech Republic and Slovakia (the "Velvet Divorce"). Slovakia joined the EU in 2004 and was the first of the Visegrád Group countries to adopt the Euro (2009). Slovakia introduced a landmark tax reform in 2004 — a 19% flat income tax, corporation tax, and VAT rate — which attracted significant foreign direct investment. The flat rate has since been partially abandoned; the standard VAT rate was increased to 20% in 2011. Slovakia introduced mandatory electronic reporting (Kontrolný výkaz — VAT control statement) similar to the Czech Republic's system.

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