VAT in Slovakia 2026
The standard VAT rate in Slovakia is 23%, with reduced rates of 19% and 5%. Before choosing a rate, determine the place of taxation, the flow of goods, the customer's status, and the entity responsible for settling VAT.
If your model requires an SK number or current settlements, Taxenlight handles foreign VAT registration and foreign VAT returns. This guide will help you identify your obligations and choose the right next step.
Slovak VAT in numbers
VAT in Slovakia – what to check before the first invoice?
The rate is the result of the analysis, not the starting point. Answer the five questions in order to avoid charging the correct rate to a transaction that shouldn't be taxed at all in Slovakia.
- Goods or services?Determine the subject of the sale and the appropriate VAT rule.
- Where is the goods?Determine the warehouse and the beginning and end of the transport.
- Who is the customer?Check whether they are purchasing as a taxpayer or a consumer.
- Who settles VAT?Seller, buyer, importer, or platform?
- Is the exception working?Verify the reverse charge, OSS, IOSS, or SME procedure.
VAT rates in Slovakia in 2026
The Slovak value-added tax is daň z pridanej hodnoty, or DPH. The applicable rates and their scope are confirmed by the Slovak administration in the official VAT rates in Slovakia.
| Rate | Application in brief | What you need to check |
|---|---|---|
| 23%basic | Most goods and services without statutory preference or exemption. | Place of taxation, classification, customer status and reverse charge possibility. |
| 19%reduced | Selected goods and services indicated in the Act and its annexes. | CN or CPA code, exact product composition and conditions for applying the preference. |
| 5%reduced | Selected basic goods and services covered by statutory preference. | Does the product or service meet all the conditions and not just fit the category name?. |
Basic rate
For a net sale of EUR 10,000, the tax is EUR 2,300 and the gross price is EUR 12,300 – if the seller is to charge Slovak VAT.
Reduced rates
They are not derived from the product's common name. The precise scope of the act, and often also the CN or CPA classification, is decisive.
Change for some food
From January 1, 2026, some products, including selected sweets, ice cream, sweetened drinks and salty snacks, will be reduced from 19% to 23%.
Exemption with the right to deduct
Qualifying exports and ICTs may retain the right to deduction if you meet the material, documentary and reporting requirements.
Exemption without the right to deduct
Certain financial, insurance, medical or educational benefits may limit the right to recover input VAT.
When is a transaction subject to Slovak VAT?
The seller's registered office does not determine the country of taxation. For goods, you analyze location and transportation, and for services, you analyze the recipient's status and the general or specific rule.
Goods in Slovakia
Selling from a Slovak warehouse can result in local delivery, even if you don't have an office or employees there. When it comes to shipping, the origin of the shipment is crucial.
Typical B2B service
The basic rule usually indicates the country of the purchaser's registered office or relevant permanent establishment. A Slovak business customer can settle the tax through reverse charge.
Selling to the consumer
The consumer will not be responsible for VAT on behalf of the seller. Local warehouse sales typically require Slovak VAT, while shipments from other EU countries may be subject to Slovak VAT.
Scenarios requiring VAT analysis in Slovakia
The greatest risk occurs when the goods physically enter Slovakia or the sales model combines several countries, VAT numbers and participant roles.
Warehouse and fulfillment
Moving your own inventory from another EU country typically creates an ITC in Slovakia. Subsequent sale is a separate transaction.
Import and resale
Determine the importer, customs debtor, clearance document, right of deduction and taxation method for subsequent delivery.
B2C Sales
Check whether you are settling local VAT, EU distance selling in OSS, import sales in IOSS or the platform model.
Delivery with assembly
The assembly location may be Slovakia. Next, it must be determined whether VAT is settled by the supplier or the eligible purchaser.
When to check VAT registration in Slovakia?
A foreign company can become a taxpayer from the first qualifying transaction or advance payment. Check your tax liability before the goods enter the warehouse, are first sold, or are imported—not just after the invoice is issued.
IČ DPH number
The Slovak VAT number has the prefix SK and 10 digits. It should not be confused with IČO or DIČ numbers, which serve different identification functions.
Foreign taxpayer
Warehouse, ITC, local B2C sales, ITC, export or selected services may require an SK number if the obligation does not pass to the buyer.
Cross-border SME exemption
An eligible EU company can check the SME procedure. The exemption does not apply until an EX number valid for Slovakia has been confirmed.
50,000 and 62,500 EUR do not automatically protect non-residents
Limits appear in national regulations and the SME procedure, but they are not a standard threshold for every foreign company. In the cross-border procedure, total EU turnover of up to €100,000 and the activation of an EX number are also relevant. Detailed exceptions, deadlines, and documents are described in the VAT Registration in Slovakia 2026.
Reverse charge in Slovakia
Reverse charge transfers the obligation to settle VAT from the foreign supplier to the Slovak buyer for a specific transaction. The scope depends on the type of service and the status of the parties.
Typical B2B service
As a general rule, a Slovak entrepreneur usually settles VAT on a service purchased from a foreign company.
Selected local deliveries
The tax may also be transferred to the Slovak buyer in the case of certain local deliveries by a foreign person.
It does not remove other obligations
The reverse charge for sales does not eliminate ITC of own inventory, import, IDT or B2C sales.
Import of goods and import VAT in Slovakia
If goods are being released for sale in Slovakia, first identify the importer and customs debtor. Only then assess the deduction and subsequent sale.
Before check-in
Check the EORI number, delivery terms, customs representation, entity designated as importer and place of first delivery.
Right to deduction
The customs document, the importer's details and the connection of the purchases with a taxable activity must support the right to recover VAT.
Second VAT event
Payment of tax at customs clearance does not account for subsequent sales from the Slovak warehouse. This is a separate transaction.
VAT returns in Slovakia in brief
After registration, you must prepare not only a main declaration but also an audit report and summary information. Each obligation has its own scope of information.
VAT declaration
Shows the tax due, tax charged and the settlement result for the relevant period.
Deadline and payment
Typically, the declaration is submitted and VAT is paid within 25 days after the end of the period.
Basic period
For foreign taxpayers under Section 5, the basic period is one month. A quarter requires meeting certain conditions.
Does a taxpayer under § 5 always submit a zero declaration?
Not automatically. The obligation depends on events specified in the Act, including VAT payable, IDT, export, or deduction. The rules, DPHv25 fields, corrections, and reports are described separately: VAT Declarations in Slovakia 2026.
VIES, Intrastat, OSS and IOSS in Slovakia
The VAT number and main declaration are not the entire system. A transaction may also be included in an audit report, summary statement, VIES, Intrastat, or special procedure.
| System or report | When it might matter | The most common risks |
|---|---|---|
| VIESEU VAT verification | For B2B transactions within the EU and the application of rules specific to active taxpayers. | No confirmation number saved for the transaction date. |
| Control inspection report | With data from specific sales and purchase invoices reported by the taxpayer. | Inconsistency with invoice, records and DPHv25. |
| Súhrnný výkazsummary information | For selected supplies of goods and services in EU trade. | A different period, number or value than in the declaration and documentation. |
| Intrastatstatistics of goods turnover | After exceeding the current threshold for import or export of goods. | Treating it like a VAT return and omitting your own movements. |
| OSS / IOSSspecial procedures | OSS for qualifying B2C sales within the EU; IOSS for imported shipments up to €150. | Including local inventory or imports in a procedure that does not cover them. |
What does OSS cover?
Certain B2C sales and selected consumer services are covered. The procedure does not apply to own-stock ITC, imports, B2B sales, or delivery with assembly. Check official information on OSS in Slovakia.
When does IOSS work?
For distance selling of goods imported from outside the EU in consignments worth up to €150. Excludes excise goods or stock already in the EU. See official information on IOSS.
VAT deduction and refund from Slovakia
The correct path depends on the company's status, the type of purchases, and the activities performed in Slovakia. Not every expense is accounted for in the DPH declaration.
Deduction in the declaration
It may apply to purchases related to activities for which the registered company itself settles Slovak VAT.
Refund for an EU company
An eligible entrepreneur submits an application electronically via the portal of the country of its registered office, after meeting the conditions.
Refund to a third country
Separate procedures and conditions apply. The company's status and the nature of the purchases must be assessed before submitting an application.
The most common VAT errors in Slovakia
An error in the flow of goods affects the VAT number, invoice, rate, declaration, reports, and payment. Therefore, control should begin before the transaction.
Transaction model
- choice of rate before place of taxation;
- omission of own WNT stock;
- recognition of the magazine as neutral;
- treating every B2B sale as a reverse charge.
Registration and procedures
- use of the EUR 62,500 limit as non-resident protection;
- SME release before activating the EX number;
- the assumption that OSS replaces the SK number for the warehouse;
- identifying the SK number with the permanent place of business.
Invoicing and reporting
- rate from the file in force before 2026;
- no evidence for IDT or export;
- re-demonstration of OSS sales in DPHv25;
- inconsistency between the invoice, declaration and control report.
VAT in Slovakia 2026 – summary
Slovak VAT doesn't start with a rate. First, specify the flow and place of taxation, then the person liable for payment, and only then the number, rate, invoice, and reporting.
Flow first
Determine the goods or service, warehouse, transport, importer, recipient and place of taxation rule.
Then the SK number
Warehouse, ITC, import, ITC, export or local sales may require action from the first step.
At the end of the reports
The invoice, DPHv25, control report, VIES, Intrastat and records must describe the same model.
VAT in Slovakia 2026 – questions and answers
Short answers to the most common questions that arise before starting sales, storage or import in Slovakia.
The standard rate is 23%. Slovakia also applies reduced rates of 19% and 5% for categories specified in the Act and its annexes.
The Slovak name is daň z pridanej hodnotyand the abbreviation used is DPH.
The IČ DPH number has the prefix SK and 10 digits. It should not be confused with other Slovak identifiers such as IČO or DIČ.
An ordinary non-resident does not automatically benefit from the domestic turnover threshold. The obligation may arise from the first qualifying transaction. A separate cross-border SME exemption exists for eligible EU companies with an active EX number.
Even the movement of own stock can cause this, as it usually leads to an ITC in Slovakia. An exception may be a properly applied simplification, such as a call-off stock or the appropriate SME procedure.
Not always. OSS can account for certain B2C sales, but does not cover INT of own inventory, imports, B2B sales, or regular local warehouse sales.
Yes. The SK number alone does not exclude the mechanism. You must verify the buyer's status and whether the foreign seller has a registered office or permanent establishment in Slovakia involved in the specific delivery.
Typically, this is within 25 days of the end of the settlement period. VAT resulting from the standard declaration is paid within the same deadline.
You can check the SK prefix number in the EU's VIES system. Keep the verification confirmation with your transaction documentation.
This text is for informational purposes only and does not replace an individual tax assessment. For VAT in Slovakia, it's important to verify the taxpayer's status, transaction date and model, place of taxation, applicable rate, registration requirements, and current invoicing and reporting requirements.
