A VAT Refund Guide to
Slovakia
How to get VAT Refunds from Slovakia for your business
Businesses registered in countries outside of Slovakia can claim VAT refunds on any costs incurred in Slovakia.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Slovakia VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Slovakia under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Slovakia under the 13th Directive.
Which countries have reciprocity with Slovakia?
All EU countries, Canada, Japan, Liechtenstein, Norway, Serbia and Switzerland
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Slovakia?
ENTERTAINMENT & HOSPITALITY
Entertainment
0%
Hotels & Accommodation
10%
Restaurants
0%
EVENTS
Conferences, Trade Shows & Exhibitions
20%
Training Courses & Seminars
20%
GENERAL EXPENSES
Goods
20%
Inter-company charges
20%
Office Expenses
20%
Marketing Costs
20%
Professional Fees & AP invoices
20%
TRAVEL RELATED
Car Rental
20%
Fuel
20%
Public Transport
20%
Taxis
12%
Additional Information
How far back can your business claim VAT from Slovakia?
January and December of the previous year
What’s the foreign VAT deadline in Slovakia?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Slovakia?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 10 months for Non-EU businesses to receive a VAT refund from Slovakia
Need help with your VAT refund from Slovakia?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
