Slovakia VAT Guide 2026 — 23% Standard, 10% Reduced, 5% Reduced

Q: What is the VAT on digital services?

Digital services from foreign companies to Slovak consumers are subject to 23% VAT.

Q: Can a foreign company register for VAT in Slovakia?

Yes, non-resident companies making taxable supplies in Slovakia must register for VAT.

Slovakia's VAT system has a standard rate of 23%, a reduced rate of 10% for basic foodstuffs and medical supplies, and a second reduced rate of 5% for books and certain services. The registration threshold is EUR 62,000 in annual turnover. Filing is monthly or quarterly depending on turnover.

VAT (DPH — Daň z pridanej hodnoty) applies to most goods and services supplied in Slovakia, as well as imports. Businesses registered for VAT charge output tax on sales and can recover input tax on purchases, remitting the net difference to the tax authority. The tax authority is the Finančná správa (Financial Administration). EU intra-community transactions are subject to special rules.

Example: A retailer sells EUR 50,000 of goods (23% VAT = EUR 11,500 output tax) and has EUR 30,000 of purchases (23% VAT = EUR 6,900 input tax). Net VAT remitted: EUR 4,600.

VAT Rate Categories

Standard rate (23%): Most goods and services — electronics, clothing, furniture, professional services, restaurant dining, telecommunications
Reduced rate (10%): Basic foodstuffs, pharmaceutical products, medical devices, baby products, public transport, accommodation services
Reduced rate (5%): Books, newspapers, certain cultural services, and some social services
Zero rate (0%): Exports of goods outside the EU, international transport
Exempt: Financial services, insurance, education, healthcare, and real estate rentals (residential) — no input credit available

Registration Threshold

Businesses with annual turnover exceeding EUR 62,000 must register for VAT in Slovakia. Registration is mandatory once the threshold is exceeded, with the obligation starting from the date the threshold is crossed. Businesses below the threshold may register voluntarily to recover input tax. Non-resident businesses providing taxable services in Slovakia may also need to register.

Filing and Compliance

VAT returns are filed monthly (for businesses with turnover above EUR 100,000) or quarterly (for smaller businesses). The filing deadline is the 25th day after the end of the tax period. Late filing penalties range from 0.05% to 1% of the tax due per day. Electronic filing is mandatory. Businesses must issue invoices for all transactions and maintain proper records for at least 10 years.

FAQs

What is the VAT on digital services?

Digital services provided by foreign companies to Slovak consumers are subject to the standard 23% VAT rate. Non-EU digital service providers must register for VAT in Slovakia or use the EU's One-Stop Shop (OSS) scheme.

Can a foreign company register for VAT in Slovakia?

Yes. Non-resident companies providing taxable supplies in Slovakia must register for VAT. A local tax representative may be required for non-EU companies.

What are intra-community VAT rules?

Supplies of goods to VAT-registered businesses in other EU countries are generally zero-rated, with the recipient accounting for VAT under the reverse charge mechanism. Distance selling thresholds apply.

Disclaimer

This guide is for informational purposes only and does not constitute tax advice. VAT rules are complex and subject to change. Consult a qualified Slovak tax advisor for advice specific to your business.