Esta guía ofrece una visión general del IVA en Eslovaquia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Eslovaquia.
Eslovaquia redujo el IVA sobre los libros y los medicamentos para fomentar el acceso a la educación y la salud.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Eslovaquia pueden solicitar su devolución.
¿Hace negocios en Eslovaquia? Deberá cumplir las normas de la Ley n.º 222/2004.
Las empresas no están obligadas a registrarse si están por debajo del umbral, pero pueden hacerlo de forma voluntaria.
Eslovaquia aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando el sistema OSS para los servicios transfronterizos dentro de la UE.
A partir del 1 de enero de 2025, el tipo impositivo estándar del IVA en Eslovaquia aumentó del 20 % al 23 %. Por lo tanto, las devoluciones del IVA sobre los gastos que se presenten para 2024 (presentadas en 2025) se cobrarán al antiguo tipo impositivo del IVA de Eslovaquia del 20 %.
Las entidades tendrán derecho, por lo general, a solicitar la devolución del IVA eslovaco si no están establecidas en Eslovaquia, si no están registradas a efectos del IVA en Eslovaquia (y, por lo tanto, no tienen un número de IVA eslovaco) y si no realizan suministros sujetos al IVA en Eslovaquia. La entidad también debe estar establecida en un país que ofrezca un trato recíproco a las entidades eslovacas en lo que respecta a la devolución del IVA.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
