Slovakia proposing to extend domestic reverse charge regime to certain services

29 April 2026

Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT services, advertising and media services, and management consultancy.

Under the reverse charge rules, the responsibility for reporting and paying VAT moves from the seller to the buyer (where both are VAT registered businesses). In practice, the supplier would usually issue an invoice without Slovak VAT, and the customer would record the VAT themselves in their Slovak VAT return.

The aim is to reduce the opportunity for VAT fraud in these sectors. If the change is approved, it will only take effect once Slovakia obtains separate approval from the EU Council.