VAT Compliance - Slovakia

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VAT rates

The following VAT rates are currently used in SLovakia:

23%

Standard rate

5%, 19%

Reduced rates

Intra-Community supply and export

Update: 2025-03-05

Services

The services we provide in this country

VAT registration

Filing VAT declarations on a monthly/quarterly basis

Intrastat

Business consulting

VAT rates verification

VAT service

Who is required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

Import goods to the Slovak market from outside the European Union

Are involved in the purchase and sale of goods to other Member States of the European Union (intra-Community supply of goods)

Purchase and sell goods in Slovakia

Store goods on Slovak territory for the purpose of resale

Organise live events, exhibitions, conferences, etc. on the territory of Slovakia

Penalties

Settlement periods and penalties for delays

Companies without a registered office in Slovakia are required to submit the above documentation to the Slovak tax office located in Bratislava before commencing taxable activities in Slovakia.

The standard accounting period for VAT in Slovakia is one month. Those entities whose annual sales did not exceed the EUR 100,000 limit in the past financial year may settle quarterly.

However, newly-registered businesses must file monthly returns, regardless of the amount of sales. The deadline for submission of the return and payment of VAT to the tax office is the 25th of the month following the end of the respective accounting period.

Failure to register for VAT is punishable in Slovakia by a fine of between EUR 60 and EUR 20,000. Foreign companies may be subject to fines ranging from EUR 30 to EUR 16,000 if they submit their returns with errors or after the deadline. Penalty interest is also charged for late payment of tax. Liabilities to the Slovak Tax Office become statute-barred after 5 years.

Other information

Accrued VAT and foreign entities

When accounting for VAT, input tax on the purchase of leisure and catering services and employee benefits (in the area of sport and recreation) cannot be deducted.

Foreign entities operating in Slovakia must also comply with local regulations on, inter alia: invoicing and archiving invoices and records for a period of 10 years.

Area of operation

We provide VAT compliance services on a global scale

Talk to us for details or check out our other offers.

Ian Knapton

Sales Director

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Are you planning a foreign market expansion of your business?
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Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?

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