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Slovak VAT – Rates & Registration

If a company not established in Slovakia is providing ‘taxable supplies’ of goods or services in Slovakia, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Slovakia assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Slovakia. Some of the most common examples are:

  • Importing goods into Slovakia from outside the European Union
  • Buying and selling goods in Slovakia
  • Selling goods from Slovakia which are delivered to customers outside of Slovakia (business or private customers)
  • Acquiring goods in Slovakia from another EU country (Intra-community acquisitions)
  • Holding inventory in Slovakia for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Slovakia where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Slovakia, you should contact us immediately for a complimentary consultation.

Slovak VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
20% (Standard) SK1234567890 € 35,000 € 200,000 (Arrivals)
10% (Reduced) € 400,000 (Dispatches)
VAT return periods

Monthly or quarterly

Annual returns

No

EC Sales Lists frequency

Monthly or quartely

EC purchase lists

No

Other reporting requirements

Recapitulative Statement – All businesses registered for VAT in Slovakia, regardless of their place of establishment, are required to submit a local listing (recapitulative statement). Recapitulative statements detail all transactions made which are not included upon EC Sales Lists or Intrastat declarations, namely local sales and purchases performed in a given tax period. The frequency of the statement will be the same as the VAT return frequency and will be due on the same day.

Extended reverse charge

Services and certain type of goods provided by a non-established to a VAT registered customer in Slovak Republic are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Slovak Republic.

Fiscal Representation

The appointment of a fiscal representative is not allowed in Slovak Republic.

Contact us for a complimentary consultation.

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