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Slovensko DPH – Sazby a registrace

VAT registration regulations and VAT rates in Slovakia

When doing business in Slovakia, it is necessary to settle taxes in accordance with Slovak regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance services in Slovakia.

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When is it necessary to register for VAT in Slovakia?

All entrepreneurs who sell online in Slovakia are required to register for VAT in that country if:

  • they use a warehouse located in Slovakia and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of 10 000 EUR (total for all countries).

VAT registration in Slovakia - what is worth knowing?

In Slovakia, it is required to declare to the local tax office all bank accounts that are used for sales in the country (e.g., accounts to which customers make payments for purchased goods or from which refunds are made, etc., including accounts from which transportation is paid).

Need help with your VAT return? Take advantage of our experience.

Key information about VAT in Slovakia

20%

VAT rates in Slovakia

The standard VAT rate in Slovakia is 20%. However, some products and services are subject to reduced rate of 10%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Slovak VAT number

VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Slovak VAT number consists of 12 characters: the two-letter country designation SK and the following sequence of 10 digits.

Do you need to get an Slovak VAT number? Use our VAT registration in Slovakia service.

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SK1234567890

1234567890

12345/678(9)

Format of the Slovak Tax Identification Number (TIN)

The tax identification number assigned in Slovakia differs in format from the VAT number.

This number consists of a sequence of 9 or 10 digits. It is automatically given to entities registered as taxpayers with the Slovak Tax Office.

Current distance selling threshold in Slovakia

At the moment, there is a single distance selling threshold of 10 000 EUR in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

Do you need help with VAT registration or accounting? We can do it for you.

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10 000 EUR

35 000 EUR

The distance sales threshold applicable in Slovakia until 30.06.2021

If you made distance sales in Slovakia before 30.06.2021 and those sales exceeded the 35 000 EUR threshold - you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

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Threshold for the value of imports into Slovakia, in the Intrastat system

If the value of goods imported into Slovakia from abroad during the year exceeds the amount of
1 000 000 EUR, these imports must be reported in the Intrastat international statistical system.

1 000 000 EUR

1 000 000 EUR

Threshold for the value of exports from Slovakia, in the Intrastat system

If the value of exports of goods from Slovakia abroad exceeds the amount of 1 000 000 EUR, these exports must be reported in the Intrastat international statistical system.

Additional information on accounting for VAT in Slovakia

  • VAT is settled in monthly or quarterly reporting periods.
  • For monthly settlements, the deadline for submitting VAT returns is the 25th day of the following month after the month to which the return relates (e.g., the return for January must be submitted by February 25, the return for February must be submitted by March 25, etc.).
  • For quarterly settlements, by the 25th day of the month following the quarter to which the declaration applies (i.e., by April 25 for the first quarter, by July 25 for the second quarter, by October 25 for the third quarter and by January 25 for the fourth quarter last year).

Benefit from our VAT Compliance services in Slovakia

Do you sell online in various European countries? Need to register your business for VAT in Slovakia? Worried about having to fill out a lot of paperwork in Slovak and based on Slovak regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

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