Navigating VAT in Slovakia

This guide provides an overview of VAT in Slovakia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Slovakia.

Last Updated: January 2026

Slovakia reduced VAT on books and medicines to encourage education and health access.

Slovakia at a glance.

Standard rate

23% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Intra-EU supplies, international passenger transport, and services linked to exports or cross-border transport.

VAT format

SK followed by 10 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities

Reclaiming VAT in Slovakia.

Reclaiming
VAT in Slovakia.

Foreign businesses that incur VAT on eligible expenses in Slovakia may be able to reclaim it.

Who can reclaim?

Slovakia applies the rule of reciprocity. This means Slovakia allows VAT refunds for foreign businesses, but only if they are based in approved countries.

Eligible countries include:

Claimable expenses:

Entertainment Non-reclaimable

Accommodation 5%

Food, drink & restaurant services Non-reclaimable

Hiring means of transport 23%

Fuel Non-reclaimable

Public Transport 23%

Taxis 23%

Admission to fairs & exhibitions 23%

Training courses & seminars 23%

Goods 23%

Inter-company charges 23%

Office expenses 23%

Marketing costs 23%

Professional fees & AP invoices 23%

Entertainment

Non-reclaimable

Accommodation

Food, drink & restaurant services

Non-reclaimable

Hiring means of transport

23%

Fuel

Non-reclaimable

Public Transport

23%

Taxis

23%

Admission to fairs & exhibitions

23%

Training courses & seminars

23%

Goods

23%

Inter-company charges

23%

Office expenses

23%

Marketing costs

23%

Professional fees & AP invoices

23%

VAT compliance in Slovakia.

VAT compliance
in Slovakia.

Doing business in Slovakia? You’ll need to play by the rules of Act No. 222/2004.

Who needs to register?

Businesses are not required to register if they are below the threshold, but voluntary registration is available.

VAT registration in Slovakia

VAT filing deadlines in Slovakia

Monthly

25th day of the following month

Quarterly

25th day of the month following the quarter

VAT payment deadlines in Slovakia

Monthly

25th day of the following month

Quarterly

25th day of the month following the quarter

Digital services in scope

Things to note

Slovakia applies VAT on digital services based on the consumer’s location, utilizing the OSS system for cross-border services within the EU.

e-invoicing in Slovakia.

e-invoicing
in Slovakia.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 January 2027

B2B e-Invoicing model

N/A

Name of exchange infrastructure

IS EFA (Inform. System of Electronic Invoicing)

Format(s) used

UBL 2.1 / UN CII D16B (EN16931-compliant XML)

FAQs

Are there specific documents that need to be submitted as part of VAT refund applications in Slovakia?

The following documents would generally need to be submitted for a Slovakia VAT refund:

For refunds under the 8th Directive - invoices for which a refund of VAT in Slovakia is being claimed and documents for your appointed agent (if applicable - e.g., if you have appointed VAT IT as your agent) as well as a bank declaration.

For refunds under the 13th Directive - invoices for which a refund of VAT in Slovakia is being claimed, a valid tax certificate, completed claim form as well as the documents for your appointed agent (if applicable).

Are there special considerations for VAT refunds in Slovakia?

From 1 January 2025, the standard Slovakia VAT rate increased from 20% to 23%. As such, VAT refunds on expenses to be submitted for 2024 (submitted in 2025) will be charged at the old Slovakia VAT rate of 20%.

How does a business qualify for a VAT refund in Slovakia?

Entities will generally be entitled to claim a Slovakia VAT refund if they are not established in Slovakia, if they do not have a Slovakia VAT registration (and thus they do not have a Slovakia VAT number) and they do not make taxable supplies that are subject to VAT in Slovakia. The entity must also be established in a country that offers reciprocal treatment to Slovakian entities regarding VAT refunds.

Nearby countries.

Explore indirect tax information in these countries:

Czech Replublic

Hungary

Austria

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Navigating VAT in Slovakia

Navigating VAT in Slovakia

Standard rate

23% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Intra-EU supplies, international passenger transport, and services linked to exports or cross-border transport.

VAT format

SK followed by 10 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities

Monthly

25th day of the following month

Quarterly

25th day of the month following the quarter

Monthly

25th day of the following month

Quarterly

25th day of the month following the quarter

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 January 2027

B2B e-Invoicing model

N/A

Name of exchange infrastructure

IS EFA (Inform. System of Electronic Invoicing)

Format(s) used

UBL 2.1 / UN CII D16B (EN16931-compliant XML)

FAQs

Related content.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

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