Slovakia VAT profile
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Slovakia VAT Profile
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 5%, 19% |
| EU VAT Number | SK9999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 50,000 Non resident - There is no registration threshold IC Acquisitions - EUR 14,000 |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: Newly registered businesses are required to file on a monthly basis for first 12 months of registrations If annual turnover exceeds EUR 100,000. - Quarterly: If annual turnover for the previous calendar year is less than EUR 100,000 Filing and Payment Deadline - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 1,000,000 Dispatches: EUR 1,000,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies exceeds EUR 50,000. - Quarterly: If the value of intra-community supplies have not exceeded EUR 50,000 in the current quarter or in any of the four previous quarters Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Communication of Data (Recapitulative List) is a declaration requiring details of certain transactions to be reported by all businesses registered in Slovakia Filing Frequency - Monthly - Quarterly Filing Deadline 25th of the month following the reporting period. |
Latest VAT News Slovakia
Latest tax technology news and blog posts
March 3, 2026
The Slovak Ministry of Finance is implementing significant amendments to its VAT Act introducing targeted measures against high-risk taxpayers with the aim to combat tax evasion and […]
March 3, 2026
Starting from 2026, Slovakia implemented new rules for VAT deduction on company cars. While most vehicles used for mixed (business and private) purposes are limited to a 50% flat-rate VAT deduction, […]
February 5, 2026
For the 2026 calendar year, Slovakia maintains its reporting thresholds for intra-community trade statistics (Intrastat). These thresholds determine whether a business must report its movement of goods to and […]