Slovakia’s value-added tax (VAT) rules shape how businesses price, invoice, report revenue, and manage cash flow. The rules follow a broader EU framework but come with strict registration requirements for foreign businesses and detailed compliance requirements. Below, we’ll discuss VAT in Slovakia, including standard and reduced rates, registration thresholds, filing obligations, refunds, and VAT numbers.

What’s in this article?

• What is the Slovakia VAT rate?
  
• What are the reduced VAT rates in Slovakia?
  
• What is a Slovakia VAT number?
  
• Who needs to register for VAT in Slovakia?
  
• How does VAT registration work in Slovakia?
  
• What are the VAT compliance requirements in Slovakia?
  
• How do VAT refunds work in Slovakia?
  
• How Stripe Tax can help
  

What is the Slovakia VAT rate?

As of January 1, 2025, the standard VAT rate in Slovakia is 23%. This rate applies to many goods and services sold in the country, including consumer products, professional services, and digital commodities. If you do business in Slovakia, you can typically assume that the standard rate applies to your economic activity, unless Slovak law explicitly says otherwise.

What are the reduced VAT rates in Slovakia?

Slovakia applies multiple VAT rates according to what’s being sold and how it’s classified under local law. In addition to the 23% standard rate, there are reduced and zero rates for special cases. Here’s a closer look:

• Reduced rate (19%): This rate applies to many goods and services that fall between essentials and discretionary spending, including many processed or packaged foods, nonalcoholic beverages sold outside restaurants, household electricity, and certain catering services. Whether the reduced rate can be used depends on how the item is sold and consumed; this is more complicated than the standard rate and can lead to errors at times.

• Super-reduced rate (5%): Also called a second reduced rate, this 5% rate is reserved for essential goods and priority services such as basic food staples, medicines, medical devices, books, and selected child-related products. Eligibility is narrow and limited to certain goods, so assuming this rate can be applied based on category alone can be risky.

• Zero rate (0%): The 0% rate applies mainly to exports outside the EU and qualifying intra-EU B2B transactions. VAT is charged at 0%, but the transactions are still reportable and must meet strict documentation requirements to qualify.

What is a Slovakia VAT number?

A VAT number is the identifier that’s issued to VAT-registered businesses. It authorizes a company to charge and reclaim VAT. Customers, suppliers, and tax authorities use it to recognize a business.

In Slovakia, VAT numbers start with the country code “SK” followed by 10 digits. As a business owner, your VAT number must appear on all VAT invoices, as it is required for customers who need to reclaim input VAT. Missing or incorrect VAT numbers can invalidate invoices for VAT recovery purposes. VAT returns, payments, refund claims, and correspondence with the Slovak tax authority are all tied to your Slovakia VAT number. If you’re required to register but don’t have a VAT number, you risk undercollecting VAT and facing penalties.

VAT numbers are also used to validate intra-EU B2B transactions through the EU’s VAT Information Exchange System (VIES). Without a valid number, you can’t apply a zero rate for cross-border EU sales.

Who needs to register for VAT in Slovakia?

VAT registration in Slovakia is driven by where a business is established and how it sells. Here are the specifics.

Slovak-established businesses

If a Slovak business’s taxable turnover exceeds €50,000 in a calendar year, the business must begin paying VAT on the first day of the following calendar year. But if turnover exceeds €62,500 within the year, registration becomes mandatory immediately. When this occurs, there’s a five-day window to apply. Slovak companies can register for VAT before they reach the threshold, if they intend to reclaim VAT on costs or signal credibility to partners. Once they’re registered, all standard VAT obligations apply, regardless of turnover.

Foreign and EU businesses

Businesses established outside Slovakia must register for VAT from their first taxable transaction in the country. There’s no registration threshold for foreign companies. EU sellers can use the EU-wide €10,000 distance sales threshold. Once they exceed that threshold, they must charge Slovak VAT, either through local registration or the EU’s One Stop Shop (OSS), an online VAT payment portal and management system.

Non-EU digital service providers

Non-EU businesses that sell digital services to Slovak customers must charge VAT from the first sale. They typically register through the non-EU OSS scheme rather than directly in Slovakia.

Slovakia-based inventory

Storing inventory in Slovakia, including through third-party fulfillment or warehousing, triggers an immediate VAT registration requirement. This applies even if sales volumes are low or sporadic.

How does VAT registration work in Slovakia?

VAT registration is typically handled by Slovakia’s Financial Administration through its online tax portal. Foreign businesses are not required to appoint fiscal representatives—although having one can help a business avoid errors. Instead, businesses can interact directly with the tax authority or appoint an agent voluntarily.

The application includes basic company details, a description of business activities, and expected transaction types. Foreign companies must also provide proof of incorporation, tax registration in their home countries, and identification for the authorized signatory. Supporting documents should be submitted in Slovak or with an official Slovak translation. Incomplete or untranslated documentation is a common cause of delays.

What are the VAT compliance requirements in Slovakia?

Once a business is registered, VAT in Slovakia becomes a recurring obligation. To stay compliant, business owners must be mindful of the following.

Returns and deadlines

Newly registered businesses must file VAT returns monthly. After 12 months, businesses with annual turnovers below €100,000 can switch to quarterly filing, while businesses with turnovers above that must continue filing monthly. VAT returns and payments are due by the 25th day of the month following the end of the reporting period. If the 25th falls on a weekend or public holiday, the deadline moves to the next working day.

Payments and filing

Businesses must file all VAT returns electronically through the Slovak tax authority’s online system. Paper filings aren’t accepted, and electronic access is mandatory for compliance. Businesses that make qualifying intra-EU supplies must submit EC Sales Lists. Those that exceed Intrastat thresholds for goods movements must also file monthly statistical reports. All businesses must make VAT payments in euros and include the necessary reference information so that their payments are matched to the correct business account.

Late filings, underpaid VAT, or incorrect returns can result in financial penalties and interest charges. Repeated or serious violations can lead to audits and higher fines.

Invoicing and recordkeeping

VAT invoices must include required details such as supplier and customer information, VAT numbers, invoice date, sequential invoice number, taxable amount, VAT rate, and VAT amount. Missing or incorrect invoice data can invalidate VAT recovery. Businesses must retain VAT records, invoices, and supporting documentation for at least 10 years. These records need to support every figure reported in VAT returns.

How do VAT refunds work in Slovakia?

When a Slovak business pays more VAT on business expenses than it collected from customers in a reporting period, it receives a VAT credit. That credit can be refunded to a bank account or carried forward to offset future VAT liabilities. VAT is refundable only on costs directly linked to taxable business activities. VAT on entertainment, private expenses, or activities tied to VAT-exempt supplies is generally unrecoverable.

Refunds are requested as part of a business’s regular VAT return and handled through the Slovak tax authority’s electronic system. Provided there aren’t open compliance issues or audit flags, refunds are typically processed within statutory timelines. All VAT returns must be filed correctly and on time, and the business must not have outstanding tax debts. The tax authority might review documentation for larger or unusual refund claims before it releases funds.

EU businesses that aren’t registered for VAT in Slovakia can reclaim Slovak VAT through the EU VAT refund system in their home countries. Claims must be submitted electronically and cover a full calendar year or qualifying quarterly periods. Non-EU businesses can reclaim Slovak VAT directly from the Slovak tax authority, subject to reciprocity rules. Applications typically require original invoices and proof of tax status in the home country.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.