VAT Atlas · entry № 24 · current as of April 2026
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Slovak Republic
Slovakia
Member of EU · Euro · code SKStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Slovakia.
Standard rate
23%
Reduced 19% food, restaurants, sports facilities
Reduced 5% books, pharmaceuticals
Zero-rated 0% exports, intra-EU supplies
Threshold 49 790 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Finančná správa (Financial Administration)
Invoice language Slovak
Reverse charge Reverse charge applies to intra-EU B2B services, construction services, and supplies of agricultural products, metals, and mobile phones (above €5,000).
Digital services B2C digital services to Slovak consumers are taxed at 23%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing triggers a penalty of up to €20,000 per return. Late payment incurs interest at 4 times the ECB base rate per annum.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ IČ DPH (VAT ID) must be shown
- Invoice must be issued within 15 days of supply
- Tax base, VAT rate, and VAT amount must be separately stated
- Invoices must be stored for 10 years
Frequently Asked Questions
What is the standard VAT rate in Slovakia?
The standard VAT rate in Slovakia is 23%.
What are the reduced VAT rates in Slovakia?
19% (Reduced): applies to food, restaurants, sports facilities. 5% (Reduced): applies to books, pharmaceuticals.
What is the VAT registration threshold in Slovakia?
The VAT registration threshold in Slovakia is 49 790 EUR.
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