Slovakia VAT Information: rates, registration number

Standard VAT rate

The standard VAT rate in Slovakia in 2023 is 20%.

Some goods in Slovakia have a reduced rate of 10%. Such products, for example, include fresh or chilled meat, live fish, fresh or chilled fish, milk, butter, bread, printed books, brochures, leaflets, and similar printed products.

Building handover, building renovation, and reconstruction have a reduced rate of 5%.

Threshold

The new rules, which entered the EU on July 1, 2021, established a single threshold for VAT registration – €10,000.

Deductible VAT

The payer of the tax in accordance with the VAT Law can deduct:

Tax applied by a taxpayer in respect of goods and services for which a person is obliged to pay tax in accordance with the VAT Law;
Tax applied by a taxpayer for the purchase of goods from another member state in accordance with the VAT Law;
Tax paid in the country by the tax administrator (customs authority) when importing goods from third countries.

Registration procedure

Foreign organizations submit an application for registration (only in Slovak) to the Tax Inspectorate of Bratislava, which registers them within seven days of receiving the application. The applications are attached:

Extract from the commercial register, with an official translation into Slovak;
If the application is submitted through an agent, then a power of attorney must be attached to the application, accompanied by an official translation into Slovak.

Tax representative

Companies registered outside the EU are required to appoint a tax representative.

VAT returns filing and VAT payment date

For some cases, quarterly submission of tax returns may be scheduled, but as a rule, reports must be submitted monthly. The periodic VAT declaration must be submitted electronically before the 25th day of the month following the tax period to which it relates.

VAT must also be paid by the 25th of the month.

Penalty

Late Filing:

€30 to €16,000 fines for failure to submit or late submission.

Failure to register:

€60 to €20,000 fines. Interest is charged in addition.

Late filing or incorrect ESL:

€60-€3,000.

VAT Standard rate

The standard VAT rate in Slovakia in 2023 is 20%.

Threshold

The threshold after exceeding which you need to register as a taxpayer is €10,000.

Pieces of evidence

EU General conditions for determining the customer’s location:

Service buyer’s address;
Billing address;
Phone code +421;
IP address;
The location of the customer’s fixed landline through which the service is supplied to him;
The Law of the EU provides special rules for certain situations.

E-services list

A digital product is website hosting, supply of software, access to databases, downloading, apps or music, online gaming, distance teaching, and other cross-border telecommunication, television, and radio broadcasting, or digital services.

Registration procedure

To register in the MOSS system, you need to contact the tax service of Slovakia and send an application that will contain basic information about the company. In addition to the application, the tax authority may ask for additional documents.

Keeping records

10 years.

Filling VAT returns and payment date

Under the unified MOSS system, all EU countries must file tax returns and pay VAT by the 20th day of the month following the reporting period. The period is a quarter.