Slovakia: proposed changes to VAT rates
Country Briefs
Slovakia
23 September 2024
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Whether you’re a European or non-European company, establishing certain activities in Slovakia may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Slovakia.
If you deal with companies in Slovakia, you may be able to claim a Slovak VAT refund.
In this VAT guide, we have brought together the specific features of the Slovak regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 2004 |
| ISO code | SK |
| VAT introduced in Slovakia | 1993 |
| VAT name in Slovakia | Daň z pridanej hodnoty (DPH) |
| VAT ID format in Slovakia | SK9999999999 |
| Territories with special status in Slovakia | n/a |
VAT rates in Slovakia |
|
| Standard VAT rate | 20 % |
| Reduced VAT rate (1) | n/a |
| Reduced VAT rate (2) | 10 % |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Slovakia |
|
|---|---|
| Intrastat threshold at introduction | EUR 1 000 000 (EUR 200 000 in the food industry) |
| Intrastat threshold on dispatch | EUR 1 000 000 (EUR 400 000 in the food industry) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Slovakia |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly according to threshold/conditions, quarterly depending on threshold/conditions |
| VAT returns | monthly depending on threshold, quarterly depending on threshold/for certain services |
|---|---|
| Reporting currency | EUR |
VAT-related penalties in Slovakia |
|
| Failure to file a VAT return | Minimum 30 euros per late filing. Maximum 16,000 euros per late filing. If the declaration is not filed after a reminder, the maximum penalty is increased to 32,000 euros. |
| Late payment of VAT | Application of 4 times the late payment interest rate of the European Central Bank or a minimum of 15% of the VAT due. |
| Failure to report ESL/DEB | A fine of at least 30 euros and up to 16,000 euros per late filed ESL declaration. If the declaration is not filed after a reminder, the maximum penalty is increased to 32,000 euros. |
Useful links on VAT in Slovakia |
|
| Tax Administration in Slovakia | Tax authorities |
| Ministry of Finance in Slovakia | Ministry of Finance |
| Check a VAT number in Slovakia | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Slovakia? Contact us now.
A foreign company carrying out transactions in Slovakia subject to Slovak VAT, may be required to appoint a tax representative. Established in Slovakia, the fiscal representative will fulfill the company’s VAT obligations to the Slovak tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Slovakia.
Intra-Community and Slovak VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Slovakia, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Slovakia? Contact us now.
The VAT rates currently in force in Slovakia are as follows:
Need a tax representative in Slovakia? Contact us now.
Do you need a VAT fiscal representative in Slovakia? Certain operations may require VAT registration and the filing of VAT returns in Slovakia:
To check whether your activities give rise to VAT obligations in Slovakia, use our VAT simulator .
Need a VAT tax representative in Slovakia? Contact us now.
In Slovakia , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Slovakia? Contact us now.
You may need a VAT number in Slovakia to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Slovak VAT is named Daň z pridanej hodnoty (DPH)and the VAT numbers in Slovakia have the following structure: SK9999999999.
The administrations in charge of VAT in Slovakia are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Slovakia, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Slovakia, use our VAT simulator or contact us.
Companies with a VAT number in Slovakiamust complete and file dVAT decl arations in Slovakia detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services.
Failure to comply with the deadlines imposed by the Slovak authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Slovakia:
Need VAT assistance in Slovakia? Contact us now.
In addition to VAT returns, companies may be required to provide the Slovak authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Slovakia can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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