VAT in Slovakia
If you are a foreign company selling to or trading with Slovakia, you must comply with Slovak VAT regulations starting from your first VAT-liable transaction. The standard rate is 23% following the reform effective 1 January 2025, and the rules regarding registration, reporting, and distance sales differ from those in Denmark. Below, you will find the current rates and thresholds, as well as information on when you become liable for VAT in Slovakia.
VAT rates and thresholds in Slovakia
Slovakia implemented a major VAT reform on 1 January 2025, raising the standard rate from 20% to 23% and adjusting the reduced rates to 19% and 5%. From 1 January 2026, a range of products with high sugar or salt content (e.g., sweets, ice cream, and sweetened beverages) have been moved back to the standard rate of 23%. The table below shows the current key figures.
| Conditions | Slovakia (current) |
|---|---|
| Standard rate | 23 % |
| Reduced rates | 19 % and 5 % |
| Zero rate (0%) | EU supplies of goods and exports to third countries (VAT-exempt with the right to deduct input VAT) |
| Registration threshold | Foreign companies: no threshold (VAT liability from the first supply). Slovak-established companies: EUR 50,000 in the current calendar year; however, immediate liability applies upon reaching EUR 62,500. |
| Distance selling threshold (OSS) | EUR 10,000 (common EU threshold for B2C distance sales) |
| VAT number format | SK + 10 digits (e.g. SK1234567890) |
| Reporting period | Monthly (quarterly option available after 12 months for revenue under EUR 100,000) |
| Fiscal representative | Not a requirement for EU companies that can register for VAT directly. |
When do you become liable for VAT in Slovakia?
There is no registration threshold for businesses without a fixed place of business in Slovakia. In principle, you become liable for Slovak VAT as soon as you make a taxable supply in the country. The most common situations are:
- Import of goods into Slovakia from countries outside the EU.
- Purchase and sale of goods in Slovakia not subject to the reverse charge mechanism.
- Sale of goods from Slovakia to customers in other countries (both B2B and B2C).
- Acquisition of goods in Slovakia from other EU countries (EU acquisitions).
- Warehousing in Slovakia—for example, with Amazon—for sale, distribution, or consignment.
- Events in Slovakia where participants pay an admission fee.
E-commerce and webshop: OSS, warehouse and Amazon
If you sell goods to Slovak consumers from another EU country, the common EU threshold for distance sales of EUR 10,000 per calendar year applies. Below this threshold, you can account for Danish VAT. Above the threshold, the sales must be taxed in Slovakia, and you have two options: either local Slovak VAT registration or registration for One Stop Shop (OSS), where you report sales to consumers across the EU via a single consolidated return.
However, OSS only covers cross-border B2C distance sales. If you have physical inventory in Slovakia—for example, through... Amazon FBA or another fulfillment center, you must remain VAT-registered locally in Slovakia, regardless of whether you use OSS for distance sales. The actual transfer of goods to a Slovak warehouse and local supplies from there trigger a Slovak VAT liability. We help you determine what needs to be handled locally and what OSS can cover. See also our guide to Danish e-commerce to the EU.
B2B and reverse charge
For transactions between VAT-registered businesses, Slovakia applies the reverse charge mechanism, meaning the buyer—rather than the seller—accounts for the VAT. This applies to both EU acquisitions and a range of domestic supplies between two Slovak VAT-registered businesses, including construction services, scrap and metal waste, mobile phones, and integrated circuits. A supply subject to the reverse charge does not, in itself, trigger a requirement for local VAT registration. The rules are complex, and an incorrect assessment can result in interest charges and additional tax assessments. We review your specific transactions to ensure the VAT is handled correctly.
VAT refund in Slovakia
If your company has incurred expenses in Slovakia, you can often reclaim the VAT paid, even if you are not registered in the country. This typically applies to expenses such as trade fairs, conferences, hotels, fuel, car rentals, taxis, and advertising, as well as purchases of goods and services. Refunds are processed via the EU’s electronic refund system, requiring the application to be submitted correctly and within the applicable deadlines. We handle the entire process and ensure all documentation is in order so that you receive your refund.
How TIMEVAT helps you in Slovakia
TIMEVAT is your specialist partner for international finance and exports, with years of experience in international VAT. We speak the language of the authorities, know the local procedures, and act as your VAT representative in Slovakia. We serve as your extended arm in dealings with the authorities and look after your business as if it were our own.
- Momsregistrering in Slovakia, correctly and on time.
- Løbende indberetning of VAT, EU sales lists and other reporting requirements.
- VAT Refund of your Slovak expenses via the EU reimbursement scheme.
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Contact us todayFrequently asked questions about VAT in Slovakia
What is the VAT rate in Slovakia?
The standard VAT rate is 23% following the reform effective 1 January 2025. In addition, there are reduced rates of 19% and 5% applicable to selected goods and services, such as certain foodstuffs, medicines, books, and accommodation.
Is there a registration threshold for foreign companies?
No. Companies without a fixed place of business in Slovakia have no registration threshold and become liable for VAT from the first taxable supply in the country. However, for B2C distance sales from another EU country, the common EU threshold of EUR 10,000 applies.
What does a Slovak VAT number look like?
A Slovak VAT number consists of the country code SK followed by 10 digits, for example SK1234567890.
How often must VAT be reported in Slovakia?
As a general rule, VAT is reported monthly. After the first year, it is possible to switch to quarterly reporting if turnover is below EUR 100,000.
Do I need to register locally if I use Amazon warehouses in Slovakia?
Yes. OSS only covers cross-border B2C distance sales. If you hold physical inventory in Slovakia—for example, via Amazon FBA—you must register for VAT locally, regardless of whether you also use OSS for your distance sales.
Can I get a refund of Slovak VAT?
Yes. If your company has incurred VAT-bearing expenses in Slovakia—such as costs for trade fairs, hotels, fuel, car rentals, and purchases of goods and services—you can often reclaim the VAT through the EU refund scheme. TIMEVAT handles the entire application process.
