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.
Slovakia reduced VAT on books and medicines to encourage education and health access.
Foreign businesses that incur VAT on eligible expenses in Slovakia may be able to reclaim it.
Doing business in Slovakia? You’ll need to play by the rules of Act No. 222/2004.
Businesses are not required to register if they are below the threshold, but voluntary registration is available.
Slovakia applies VAT on digital services based on the consumer’s location, utilizing the OSS system for cross-border services within the EU.
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%.
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.
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